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Sales tax bulletins (by number)

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

TB-ST-5

    Abstracts of Title and Other Public Records Searches
TB-ST-8     Admission Charges to a Place of Amusement
TB-ST-10     Advertising Services
TB-ST-25     Amending or Surrendering a Certificate of Authority
TB-ST-30     Amusement Parks - Admission, Ride, and Other Charges
TB-ST-40     Auto Repair and Body Shops
TB-ST-60     Beauty Salons, Barber Shops, and Hair Restoration Services
TB-ST-65     Beverages Sold by Food Stores, Beverage Centers, and Similar Establishments
TB-ST-70     Bulk Sales
TB-ST-75     Business Information for Sales Tax Purposes
TB-ST-103     Candy and Confectionery
TB-ST-104     Capital Improvements
TB-ST-105     Car Wash Services
TB-ST-107     Cartons, Containers, and Packaging Materials
TB-ST-110     Caterers and Catering Services
TB-ST-113     Certificate of Capital Improvement - Exemption Form ST-124
TB-ST-118     Certification Requirements for Businesses that Contract with New York State
TB-ST-122     Clothing and Footwear Exemption
TB-ST-125     College Textbooks
TB-ST-126     College Textbooks - Exemption Form ST-121.4
TB-ST-128     Computer Software
TB-ST-130     Contractors - Sales Tax Credits
TB-ST-135     Convenience Stores and Bodegas
TB-ST-140     Coupons and Food Stamps
TB-ST-142     Co-vendor Agreements
TB-ST-145     Customer Loyalty Cards
TB-ST-160     Dietary Foods and Health Supplements
TB-ST-163     Direct Payment Permits
TB-ST-175     Do I Need to Register for Sales Tax?
TB-ST-190     Drop Shipments
TB-ST-193     Drugstores and Pharmacies
TB-MU-210     E-File Mandate for Businesses     
TB-MU-220     E-File Mandate for Tax Return Preparers     
TB-ST-235     Exempt Use Certificate (Form ST-121)
TB-ST-240     Exemption Certificates for Sales Tax
TB-ST-243     Exemptions for Computer System Hardware (Form ST-121.3)
TB-ST-245     Exemptions Relating to Guide, Hearing, and Service Dogs
TB-ST-253     Farmers and Commercial Horse Boarding Operators - Exemption Form ST-125
TB-ST-265     Filing a Final Sales Tax Return 
TB-ST-270     Filing Period Indicators on Final Sales Tax Returns
TB-ST-275     Filing Requirements for Sales and Use Tax Returns
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-315     Government Employee Occupancy of Hotel Rooms - Exemption Form ST-129
TB-ST-320     Gratuities and Service Charges
TB-ST-326     Hair Removal Services
TB-ST-329     Health and Fitness Clubs
TB-MU-350     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
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-530     Lists of Exempt and Taxable Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
TB-ST-535     Live Dramatic and Musical Arts Performances - Exemption Form ST-121.9
TB-ST-551     Manicures and Pedicures
TB-ST-552     Machinery, Equipment, Materials, and Services Used in Production
TB-ST-554     Massage Services
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-590     Motor Vehicles, Vessels, and Trailers
TB-ST-615     New York City Health and Fitness Facilities
TB-ST-620     Newspapers, Periodicals, and Shopping Papers
TB-ST-640     North American Industry Classification System (NAICS) Codes
TB-ST-665     Operators of Internet Data Centers (Web Hosting) - Exemption Form ST-121.5
TB-ST-677     Parking, Garaging, and Storing Motor Vehicles
TB-ST-679     Parking Services in New York City
TB-ST-685     Prepayment of Sales Tax on Cigarettes
TB-ST-690     Production Equipment and Utilities Used by Supermarkets, Grocery Stores and Delis
TB-ST-692     Promotional Materials - Exemption Form ST-121.2
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-755     Racehorses
TB-ST-757     Racehorses - Exemption Form ST-126
TB-ST-765     Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions
TB-ST-770     Recordkeeping Requirements for Sales Tax Vendors
TB-ST-773     Research and Development
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
TB-ST-820     Sales Tax Rate Publications
TB-ST-825     Sales Tax Rates, Additional Sales Taxes, and Fees
TB-ST-835     Sandwiches
TB-ST-838     Shipping and Delivery Charges
TB-ST-853     Tanning Salons
TB-ST-855     Tattooing and Permanent Make-up Services
TB-ST-860     Taxable Receipt
TB-ST-890     Tractors, Trailers, Semitrailers, or Omnibuses - Exemption Form ST-121.1
TB-ST-895     Transitional Provisions for Sales Tax Rate Changes
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

 

Updated: March 31, 2015