Skip universal navigation
Skip to main content

Department of Taxation and Finance

Department of Taxation and Finance

Gearing up for school?

Remember, these back-to-school items are exempt from New York State sales tax:

  • clothing items less than $110 per item,
  • footwear items less than $110 per pair, and
  • course textbooks for college students!

What's New

  • Guidance for requesting a penalty abatement

    Tax professionals, did you know you can request a penalty waiver for your client right from your Tax Professional Online Services account?

    Request penalty abatement

  • Improved Register for Sales Tax application

    Business Express has a new user interface that makes registering for sales tax and getting your Certificate of Authority easier than ever!

    Get Certificate of Authority

Featured in August

  • Employer Compensation Expense Program (ECEP)

    ECEP establishes the optional employer compensation expense tax. If you're an employer who has employees earning over $40,000 annually in the state, you can elect to pay.

  • Recordkeeping for individuals

    Good recordkeeping helps you determine which credits and deductions you qualify for, and serves as documentation if we need to verify information on your return.

  • Unincorporated business tax (UBT) discussion draft

    We invite you to comment on a discussion draft of legislation that imposes a statewide unincorporated business tax (UBT).