Welcome new vendors
Westchester County sales and use tax rate change
Beginning August 1, 2019, the sales and use tax rate in Westchester County, outside the cities of Mount Vernon, New Rochelle, White Plains, and Yonkers, increases from 7⅜% to 8⅜%. For more information, see Locality Notice ST-19-1, Westchester County Increases Sales and Use Tax Rate.
As a newly registered vendor, you need to know your sales tax obligations. This page will help you learn important basic sales tax information, and it provides additional helpful vendor information.
Learn your vendor obligations
The following tax bulletins* provide an easy way to learn about sales tax basics.
Basic vendor obligations
- Filing Requirements for Sales and Use Tax Returns (TB-ST-275)
- Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770)
- Sales and Use Tax Penalties (TB-ST-805)
- Taxable Receipt: How discounts, trade-ins, and additional charges affect sales tax (TB-ST-860)
What is taxable and how much sales tax to collect
- Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740)
- Sales Tax Rates, Additional Sales Taxes, and Fees (TB-ST-825)
File your returns
|Once you register for sales and use tax purposes in New York State, you must file sales and use tax returns. Even if your business did not make any taxable sales or purchases during the reporting period, you must file your sales and use tax return by the due date. See How to Web File a Sales Tax No-Tax-Due return.|
|Create Account||You need an Online Services account to Web File your sales tax returns, so we strongly recommend you sign up as soon as possible. As an account owner, you will be able to file your returns and schedule payments; you will also receive reminders about when to file and other important sales tax updates. If you have not already, you will soon receive a letter from the Tax Department about creating an Online Services account that will give you instructions on how to sign up.|
|Sales tax vendors must Web File their sales tax returns through their Business Online Services accounts if they meet all three of the following conditions:
If you do not meet all three of these online services filing requirements, need assistance creating an account, or need to change the date you are beginning business, please call our Sales Tax Information Center (518-485-2889).
Keep updated on new tax law and information
|Subscribe to our sales tax subscription service to receive e-mails providing new sales tax guidance, rate changes, law changes, and other important information.|
|Take us with you on your mobile device for due date reminders and tax tips.|
|Follow us @NYSTaxDept.|
|Watch the Tax Department’s YouTube videos focused on sales tax and small businesses (available in English only).|
Special topics and additional helpful sales tax information
Information is available for:
- specific industries,
- vendors selling or purchasing existing businesses (bulk sales),
- segregated sales tax accounts,
- paying your taxes before the due date,
- sales tax credits,
- exemptions and exemption certificates,
- use tax,
- business information for sales tax purposes, and
If you would like assistance from an experienced business owner, visit Business Mentor NY to find a business mentor.
See Helpful Reminders for New Sales Tax Vendors (including a printer-friendly version).
*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 does not cover every situation and is not intended to replace the law or change its meaning. In addition to the recommended bulletins, Publication 20 (New York State Tax Guide For New Businesses), Publication 750 (A Guide to Sales Tax in New York State), and Publication 900 (Important Information for Business Owners) provide almost all of the information you will need to know about your sales tax requirements, and we would recommend that you look through them at some time. (back)