Sales tax publications (by number)
A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.
| Number | Title |
|---|---|
| PUB-16 | New York Tax Status of Limited Liability Companies and Limited Liability Partnerships |
| PUB-20 | New York State Tax Guide For New Businesses. |
| PUB-28 | A Guide to Sales Tax for the Film Industry |
| PUB-34 | Sales Tax Advertising Issues |
| PUB-38 | Your Rights as a Taxpayer. This publication was combined into Publication 131. |
| PUB-55 | Designated Private Delivery Services |
| PUB-63 | Specifications for Reproduction of New York State Sales and Use Tax, Employer, and Miscellaneous Tax Forms |
| PUB-132 | Computer-Assisted Audits – Guidelines and Procedures for Sales Tax Audits |
| PUB-220 | Offer in Compromise Program |
| PUB-223 | Questions and Answers Concerning Tax Law Section 5-a - Contractor, Affiliate and Subcontractor Sales and Compensating Use Tax Certification |
| PUB-718 | New York State Sales and Use Tax Rates by Jurisdiction - Effective March 1, 2022 |
| PUB-718-A | Enactment and Effective Dates of Sales and Use Tax Rates |
| PUB-718-B | Paper Carryout Bag Reduction Fee |
| PUB-718-C | Sales and Use Tax rates on Clothing and Footwear - Effective March 1, 2024 |
| PUB-718-CS | Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective March 1, 2022 |
| PUB-718-F | Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel - Effective March 1, 2024 |
| PUB-718-FC | Local Sales and Use Tax Rates on Commercial Fuel Cell Systems Equipment, Electricity, and Hydrogen - Effective March 1, 2022 |
| PUB-718-PPA | Local Sales and Use Tax Rates on Sales of Electricity under Solar Power Purchase Agreements - Effective September 1, 2022 |
| PUB-718-QZ | Qualified Empire Zone Enterprise (QEZE) Sales and Use Tax Refund Rates. This publication is obsolete and no longer available. |
| PUB-718-R | Local Sales and Use Tax Rates on Residential Energy - Effective March 1, 2024 |
| PUB-718-S | Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment - Effective March 1, 2022 |
| PUB-750 |
A Guide to Sales Tax in New York State. See also Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). |
| PUB-765 | Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities |
| PUB-787 | Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective January 1, 2023 |
| PUB-790 | Chart for Prepayment of Sales Tax on Motor Fuel - Effective January 1, 2023 |
| PUB-822 | Taxable Status of Medical Equipment and Supplies, Prosthetic Devices and Related Items |
| PUB-825 | A Guide to Sales Tax in New York State for Broadcasters |
| PUB-831 | Collection and Reporting Instructions for Printers and Mailers (For sales on and after July 1, 2023) |
| PUB-838 | A Guide to Sales Tax for Automobile Dealers - See also TSB-M-14(11)S, Sales and Use Tax Exemption for Motor Vehicles Purchased Out-of-State by Military Service Members |
| PUB-839 | A Dealer’s Guide to Sales and Use Taxes on Long-Term Motor Vehicle Leases in New York State. |
| PUB-840 |
A Guide To Sales Tax For Drugstores and Pharmacies See also TSB-M-01(5)S, Amendments to the Sales and Use Tax Regulations Relating to the Exemption for Flags of the United States of America and the State of New York, TSB-M-00(6)S, Summary of the 2000 Sales and Compensating Use Tax Budget Legislation and TSB-M-00(3)S, Application of Sales Tax to Prepaid Telephone Calling Services Including Prepaid Telephone Calling Cards |
| PUB-841 | Sales Tax Information for Snowmobile Dealers |
| PUB-843 | A Guide to Sales Tax in New York State for Exempt Organizations |
| PUB-845 | Revocation of Tax Exempt Status of Identified Terrorist Organizations |
| PUB-845.1 | Identified Terrorist Organizations |
| PUB-848 | A Guide to Sales Tax for Hotel and Motel Operators For Information Regarding the New York City Hotel Occupancy Tax: See New York City Hotel Room Occupancy Tax. (Note: This document is NOT a New York State Department of Taxation and Finance document.) |
| PUB-851 | A Guide to Sales Tax in New York State for Veterinarians |
| PUB-852 | Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise – Publication 852 is obsolete. See Tax Bulletins Alcoholic Beverage Producers in New York State (TB-ST-15); Cartons, Containers, and Packaging Materials (TB-ST-107); Machinery, Equipment, Materials, and Services Used in Production (TB-ST-552); Motor Fuel and Diesel Motor Fuel Used in Production (TB-ST-587); Production Equipment and Utilities Used by Supermarkets, Grocery Stores, and Delis (TB-ST-690); Research and Development (TB-ST-773); and Utilities used in Production (TB-ST-917). Also see, TSB-M-82(25), Determining Electricity Used in the Production of Tangible Personal Property for Sale. |
| PUB-862 | Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property |
| PUB-873 | Sales Tax Collection Charts For Qualified Motor Fuel or Highway Diesel Motor Fuel Sold at Retail |
| PUB-880 |
Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments - This publication has been replaced by Tax Bulletin Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments (TB-ST-525). |
| PUB-900 | Important Information for Business Owners |
| PUB-903 | Businesses Authorized to Issue Preliminary Certifications for Fuels - Effective July 20, 2021 |
| PUB-910 |
NAICS Codes for Principal Business Activity For New York State Tax Purposes. For Form DTF-17, Application to Register for a Sales Tax Certificate of Authority, use Publication 910 to locate the appropriate NAICS code for your sales tax registration. |
Other information
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