Sales tax publications and tax bulletins
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. 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.
General sales and use tax guidance
Local sales tax jurisdictions and rates
- Information about sales tax jurisdictions and rates
- Sales tax rates by local jurisdiction
- Identifying the proper local taxing jurisdiction for New York State addresses
Find guidance for/about
- Specific industries
- Specific products or services
- Businesses with no physical presence in New York State
- Exempt organizations
- New York governmental entities
- Industrial Development Agencies and Authorities (IDAs)
- Limited liability companies (LLCs) and limited liability partnerships (LLPs)
Topics of interest to sales tax vendors
- Starting or buying a business
- Ending or selling a business
- Recordkeeping requirements
- What is subject to sales tax
- Exemptions and exemption certificates
- Use tax
- Credits and refunds
- Calculating taxable sales
- Filing sales tax returns
- Penalties
- Sales tax audits
- Offers in Compromise
Other sales tax guidance
- Advertising and the sales tax
- Reproducing sales tax forms
- Designated private delivery services
- Selecting the proper industry code for your business (NAICS codes)
- Revocation of exempt status of terrorist organizations
See all sales tax publications and tax bulletins
Updated: