Sales and use tax
Important updates regarding sales of short-term rental unit occupancy
Recent legislation (Chapter 99 of the Laws of 2025) amended the Tax Law to impose New York State and local sales tax, and the New York City unit fee, on sales of short-term rental unit occupancy. Effective on and after March 1, 2025, these amendments apply to collections of rent by an operator or booking service.
Please check back periodically for additional information to be posted soon or subscribe to receive an email when new information is posted. Locally administered taxes on hotel and motel occupancy may also be imposed on short term rentals. Please consult with localities to determine whether these taxes apply.
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)
- PrompTax
- Sales tax forms and instructions current tax year
- Sales tax forms and instructions prior years and periods
- 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)
- Establishing a segregated account for sales tax
Use tax
- 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
- 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.
Other resources
- E-mail Subscription service
Demo: NYS Sales Tax Rates and Jurisdictions
Video: NYS Sales Tax Record Keeping Requirements
Video: NYS Sales Tax Exemption Certificates
Video: NYS Sales Tax Exempt Organizations
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