Sales and use tax
Vapor products tax
Effective December 1, 2019, there is a new 20% supplemental sales tax and a registration requirement related to vapor products sold in New York State. For more information, see Vapor products and subscribe to our Cigarette, tobacco products, and vapor products taxes email updates.
Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.
For information on the Oneida Nation Settlement Agreement, see Oneida Nation Settlement Agreement.
Sales tax rates and identifying the correct local taxing jurisdiction
File and pay
- File sales tax returns
- Filing due dates
- Sales Tax Web File (the e-file mandate requires most taxpayers to Web File)
- Sales tax forms and instructions current tax year (March 1, 2019, through February 29, 2020)
- Sales tax forms and instructions prior years and periods (February 28, 2019, and prior)
- Sales tax credits and refunds
- Sales tax penalties and interest
- Establish a segregated bank account
Taxable and exempt sales
- Products, services, and transactions subject to sales tax
- Exempt organizations, governmental entities, and IDAs
- Taxable Receipt - How Discounts, Trade-Ins, and Additional Charges Affect Sales Tax (TB-ST-860)
Register as a sales tax vendor
Business best practices
- Business Information for Sales Tax Purposes (TB-ST-75)
- Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770)
- Use Tax for Businesses (TB-ST-910)
- Use Tax for Individuals (Including Estates and Trusts) (TB-ST-913)
Publications and guidance
- Guidance for specific types of businesses
- Sales tax publications (Pub) and bulletins (TB)
- Sales tax audits
- Business answer center FAQs
- Sales tax technical memoranda (TSB-M)
- Important notices (N-Notice)
- Sales tax advisory opinions (AO)
- Sales tax guidances (NYT-G)
- Sales tax statistical reports
- Registered Sales Tax Vendor Lookup
Unpaid tax debt programs
- Installment payment agreement
- Voluntary Disclosure and Compliance program - eligible taxpayers who owe unpaid taxes may be able to avoid monetary penalties and possible criminal charges.
- Offer in Compromise Program - allows qualifying, financially distressed taxpayers the opportunity to put overwhelming tax liabilities behind them by paying a reasonable amount in compromise.