| A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in these documents does not cover every situation and is not intended to replace the law or change its meaning. | |
|
|
|
| Number | Title |
| Alcoholic Beverages Tax | |
| TB-AB-25 | Alcoholic Beverages Tax - Introduction and Definitions |
| TB-AB-180 | Do I Have to Register as a Distributor of Alcoholic Beverages? |
| TB-AB-245 | Exempt Sales and Uses of Alcoholic Beverages |
| TB-AB-275 | Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use |
| TB-AB-276 | Filing Requirements for Registered Distributors of Alcoholic Beverages |
| TB-AB-405 | Invoice Requirements for Alcoholic Beverages |
| TB-AB-555 | Manifest Document Requirements for Transporters of Liquor |
| TB-AB-690 | Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages |
| TB-AB-695 | Penalty Information for Registered Distributors of Alcoholic Beverages |
| TB-AB-770 | Records to be Kept by Owners and Distributors of Alcoholic Beverages |
| Income Tax | |
| Hiring Household Help | |
| TB-IT-615 | New York Source Income of Nonresident Individuals, Estates, and Trusts, and Part-Year Resident Individuals and Trusts |
| TB-IT-620 | New York Source Income—Sole Proprietorships and Partnerships |
| TB-IT-690 | Permanent Place of Abode |
| Mortgage Recording Tax | |
| TB-MR-5 | $10,000 Residential Property Exclusion on Certain Mortgages |
| TB-MR-15 | Advances Secured by a Mortgage Executed Under a Confirmed Plan of Reorganization in Bankruptcy |
| TB-MR-30 | Application of the Mortgage Recording Tax to Breakage Costs Secured Under Interest Rate Swap Agreements |
| TB-MR-165 | Debtor-in-Possession Financing |
| Mortgages Partially Securing Multiple Debts or Obligations | |
| Real Estate Transfer Tax | |
| TB-RE-10 | Additional Real Estate Transfer Tax—Application When More Than Three Condominium or Cooperative Units are Conveyed to a Single Purchaser |
| TB-RE-885 | Transfer or Acquisition of a Controlling Interest—Additional Guidance |
| Sales Tax | |
| Abstracts of Title and Other Public Records Searches | |
| TB-ST-25 | Amending or Surrendering a Certificate of Authority - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-30 | Amusement Parks—Admission, Ride, and Other Charges |
| TB-ST-40 | Auto Repair and Body Shops |
| TB-ST-65 | Beverages Sold by Food Stores, Beverage Centers, and Similar Establishments |
| TB-ST-75 | Business Information for Sales Tax Purposes - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-103 | Candy and Confectionery |
| TB-ST-104 | Capital Improvements |
| TB-ST-105 | Car Wash Services |
| TB-ST-110 | Caterers and Catering Services |
| TB-ST-125 | College Textbooks |
| TB-ST-130 | Contractors—Sales Tax Credits - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-135 | Convenience Stores and Bodegas - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-140 | Coupons and Food Stamps |
| TB-ST-145 | Customer Loyalty Cards |
| TB-ST-160 | Dietary Foods and Health Supplements |
| TB-ST-175 | Do I Need to Register for Sales Tax? |
| TB-ST-235 | Exempt Use Certificate (Form ST-121) |
| TB-ST-240 | Exemption Certificates for Sales Tax |
| TB-ST-245 | Exemptions Relating to Guide, Hearing, and Service Dogs |
| TB-ST-265 | Filing a Final Sales Tax Return - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-270 | Filing Period Indicators on Final Sales Tax Returns |
| TB-ST-275 | Filing Requirements for Sales and Use Tax Returns - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-276 | Film Production in New York State |
| TB-ST-277 | Florists: Sales of Flowers |
| TB-ST-280 | Food and Beverages Sold from Vending Machines |
| TB-ST-283 | Food and Food Products Sold by Food Stores and Similar Establishments |
| TB-ST-320 | Gratuities and Service Charges |
| TB-ST-329 | Health and Fitness Clubs |
| Hiring Household Help | |
| TB-ST-331 | Hotel and Motel Occupancy |
| TB-ST-333 | Hotel Services |
| TB-ST-340 | Household Movers and Warehousers—General (permanent) storage and storage pods |
| TB-ST-341 | Household Movers and Warehousers—Sales of moving services and related transactions |
| TB-ST-350 | How to Apply for a Refund of Sales and Use Tax - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-360 | How to Register for New York State Sales Tax |
| TB-ST-400 | Interior Decorating and Design Services |
| TB-ST-405 | Internet Data Centers |
| TB-ST-525 | Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments |
| TB-ST-555 | Materialmen and the Pay-When-Paid Option |
| TB-ST-575 | Miscellaneous Personal Services and Related Sales in New York City |
| TB-ST-620 | Newspapers, Periodicals, and Shopping Papers |
| TB-ST-640 | North American Industry Classification System (NAICS) Codes |
| TB-ST-690 | Production Equipment and Utilities Used by Supermarkets, Grocery Stores and Delis |
| TB-ST-695 | Purchases by Restaurants, Taverns, and Similar Establishments |
| TB-ST-700 | Purchases and Sales by Governmental Entities |
| TB-ST-730 | QEZE Sales Tax Credit or Refund |
| TB-ST-740 | Quick Reference Guide for Taxable and Exempt Property and Services |
| TB-ST-770 | Recordkeeping Requirements for Sales Tax Vendors |
| TB-ST-775 | Residential Energy Sources and Services |
| TB-ST-805 | Sales and Use Tax Penalties |
| TB-ST-806 | Sales by Restaurants, Taverns, and Similar Establishments |
| TB-ST-807 | Sales from Your Home |
| TB-ST-810 | Sales Tax Credits - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-820 | Sales Tax Rate Publications |
| TB-ST-825 | Sales Tax Rates, Additional Sales Taxes, and Fees - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. |
| TB-ST-835 | Sandwiches |
| TB-ST-838 | Shipping and Delivery Charges |
| TB-ST-860 | Taxable Receipt |
| TB-ST-910 | Use Tax for Businesses |
| TB-ST-913 | Use Tax for Individuals (including Estates and Trusts) |
| TB-ST-925 | Vendor Collection Credit |
| TB-ST-930 | Veterinarians |
| Withholding Tax | |
| Hiring Household Help | |
Updated: April 04, 2013