Tax bulletins (by number)

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 in these documents does not cover every situation and is not intended to replace the law or change its meaning.

Alcoholic beverages tax
Number	Title
The bulletins below have been discontinued and are no longer available. For more information, see Alcoholic beverages tax.
TB-AB-25	Alcoholic Beverages Tax - Introduction and Definitions
TB-AB-180	Do I Have to Register as a Distributor of Alcoholic Beverages?
TB-AB-245	Exempt Sales and Uses of Alcoholic Beverages
TB-AB-275	Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use
TB-AB-276	Filing Requirements for Registered Distributors of Alcoholic Beverages
TB-AB-405	Invoice Requirements for Alcoholic Beverages
TB-AB-555	Manifest Document Requirements for Transporters of Liquor
TB-AB-690	Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages
TB-AB-695	Penalty Information for Registered Distributors of Alcoholic Beverages
TB-AB-770	Records to be Kept by Owners and Distributors of Alcoholic Beverages

Corporation tax
Number	Title
TB-MU-210	E-File Mandate for Businesses
TB-MU-220	E-File Mandate for Tax Return Preparers

Highway use tax
Number	Title
TB-HU-40	An Introduction to Highway Use Tax
TB-HU-115	Certificate of Registration
TB-HU-116	Certificate of Registration - Trip Certificate
TB-HU-160	Decals - Highway Use Tax
TB-HU-245	Excluded and Exempt Vehicles - Highway Use Tax
TB-HU-260	Filing Requirements for Highway Use Tax
TB-HU-360	How to Determine Your Highway Use Tax
TB-HU-765	Recordkeeping Requirements - Highway Use Tax
TB-HU-835	Summary of Enforcement Provisions - Highway Use Tax
TB-HU-860	Taxes on Motor Carriers Operating in New York State Other than Highway Use Tax

Income tax
Number	Title
TB-IT-215	Individual E-File Mandate for Personal Income Tax - This bulletin has been discontinued and is no longer available. For more information, see E-file requirement for individual taxpayers and Get ready to file your income tax return.
TB-MU-210	E-File Mandate for Businesses
TB-MU-220	E-File Mandate for Tax Return Preparers
TB-MU-350	Hiring Household Help
TB-IT-615	New York Source Income of Nonresident Individuals, Estates, and Trusts, and Part-Year Resident Individuals and Trusts
TB-IT-620	New York Source Income—Sole Proprietorships and Partnerships
TB-IT-690	Permanent Place of Abode
TB-IT-840	Suspension of the Period of Limitations to Claim a Credit or Refund of Personal Income Tax for Financially Disabled Individuals

Mortgage recording tax
Number	Title
TB-MR-5	$10,000 Residential Property Exclusion on Certain Mortgages
TB-MR-15	Advances Secured by a Mortgage Executed Under a Confirmed Plan of Reorganization in Bankruptcy
TB-MR-30	Application of the Mortgage Recording Tax to Breakage Costs Secured Under Interest Rate Swap Agreements
TB-MR-165	Debtor-in-Possession Financing
TB-MR-570	Mortgage of a Guarantee Given as Security for a Credit Line Debt
TB-MR-575	Mortgage Recording Tax on Mortgage Transactions After a Deed in Lieu of Foreclosure
TB-MR-580	Mortgages Partially Securing Multiple Debts or Obligations

Real estate transfer tax
Number	Title
TB-RE-10	Additional Real Estate Transfer Tax—Application When More Than Three Condominium or Cooperative Units are Conveyed to a Single Purchaser
TB-RE-885	Transfer or Acquisition of a Controlling Interest—Additional Guidance

Sales tax
Number	Title
TB-ST-5	Abstracts of Title and Other Public Records Searches
TB-ST-8	Admission Charges to a Place of Amusement
TB-ST-10	Advertising Services
TB-ST-15	Alcoholic Beverage Producers in New York State
TB-ST-25	Amending or Surrendering a Certificate of Authority
TB-ST-30	Amusement Parks—Admission, Ride, and Other Charges
TB-ST-40	Auto Repair and Body Shops
TB-ST-60	Beauty Salons, Barber Shops, and Hair Restoration Services
TB-ST-65	Beverages Sold by Food Stores, Beverage Centers, and Similar Establishments
TB-ST-70	Bulk Sales
TB-ST-75	Business Information for Sales Tax Purposes
TB-ST-103	Candy and Confectionery
TB-ST-104	Capital Improvements
TB-ST-105	Car Wash Services
TB-ST-107	Cartons, Containers, and Packaging Materials
TB-ST-110	Caterers and Catering Services
TB-ST-113	Certificate of Capital Improvement - Exemption Form ST-124
TB-ST-118	Certification Requirements for Businesses that Contract with New York State
TB-ST-122	Clothing and Footwear Exemption
TB-ST-125	College Textbooks
TB-ST-126	College Textbooks - Exemption Form ST-121.4
TB-ST-128	Computer Software
TB-ST-129	Contractors - Repair, Maintenance, and Installation Services to Real Property
TB-ST-130	Contractors - Sales Tax Credits
TB-ST-135	Convenience Stores and Bodegas
TB-ST-140	Coupons and Food Stamps
TB-ST-142	Co-vendor Agreements
TB-ST-145	Customer Loyalty Cards
TB-ST-160	Dietary Foods and Health Supplements
TB-ST-163	Direct Payment Permits
TB-ST-175	Do I Need to Register for Sales Tax?
TB-ST-190	Drop Shipments
TB-ST-193	Drugstores and Pharmacies
TB-MU-210	E-File Mandate for Businesses
TB-MU-220	E-File Mandate for Tax Return Preparers
TB-ST-235	Exempt Use Certificate (Form ST-121)
TB-ST-240	Exemption Certificates for Sales Tax
TB-ST-243	Exemptions for Computer System Hardware (Form ST-121.3)
TB-ST-244	Exemptions for Farmers and Commercial Horse Boarding Operators
TB-ST-245	Exemptions Relating to Guide, Hearing, and Service Dogs
TB-ST-253	Farmers and Commercial Horse Boarding Operators - Exemption Form ST-125
TB-ST-265	Filing a Final Sales Tax Return
TB-ST-270	Filing Period Indicators on Final Sales Tax Returns
TB-ST-275	Filing Requirements for Sales and Use Tax Returns
TB-ST-276	Film Production in New York State
TB-ST-277	Florists: Sales of Flowers
TB-ST-280	Food and Beverages Sold from Vending Machines
TB-ST-283	Food and Food Products Sold by Food Stores and Similar Establishments
TB-ST-315	Government Employee Occupancy of Hotel Rooms - Exemption Form ST-129
TB-ST-320	Gratuities and Service Charges
TB-ST-326	Hair Removal Services
TB-ST-329	Health and Fitness Clubs
TB-MU-350	Hiring Household Help
TB-ST-331	Hotel and Motel Occupancy
TB-ST-333	Hotel Services
TB-ST-340	Household Movers and Warehousers—General (permanent) storage and portable storage containers
TB-ST-341	Household Movers and Warehousers—Sales of moving services and related transactions
TB-ST-350	How to Apply for a Refund of Sales and Use Tax
TB-ST-360	How to Register for New York State Sales Tax
TB-ST-400	Interior Decorating and Design Services
TB-ST-405	Internet Data Centers
TB-ST-505	Landscapers
TB-ST-525	Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments
TB-ST-530	Lists of Exempt and Taxable Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
TB-ST-535	Live Dramatic and Musical Arts Performances - Exemption Form ST-121.9
TB-ST-551	Manicures and Pedicures
TB-ST-552	Machinery, Equipment, Materials, and Services Used in Production
TB-ST-554	Massage Services
TB-ST-555	Materialmen and the Pay-When-Paid Option
TB-ST-575	Miscellaneous Personal Services and Related Sales in New York City
TB-ST-587	Motor Fuel and Diesel Motor Fuel Used in Production
TB-ST-590	Motor Vehicles, Vessels, and Trailers
TB-ST-615	New York City Health and Fitness Facilities
TB-ST-620	Newspapers, Periodicals, and Shopping Papers
TB-ST-640	North American Industry Classification System (NAICS) Codes
TB-ST-665	Operators of Internet Data Centers (Web Hosting) - Exemption Form ST-121.5
TB-ST-677	Parking, Garaging, and Storing Motor Vehicles
TB-ST-679	Parking Services in New York City
TB-ST-685	Prepayment of Sales Tax on Cigarettes
TB-ST-690	Production Equipment and Utilities Used by Supermarkets, Grocery Stores and Delis
TB-ST-692	Promotional Materials - Exemption Form ST-121.2
TB-ST-695	Purchases by Restaurants, Taverns, and Similar Establishments
TB-ST-700	Purchases and Sales by Governmental Entities
TB-ST-730	QEZE Sales Tax Credit or Refund. This bulletin has been discontinued and is no longer available.
TB-ST-740	Quick Reference Guide for Taxable and Exempt Property and Services
TB-ST-755	Racehorses
TB-ST-757	Racehorses - Exemption Form ST-126
TB-ST-765	Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions
TB-ST-770	Recordkeeping Requirements for Sales Tax Vendors
TB-ST-773	Research and Development
TB-ST-775	Residential Energy Sources and Services
TB-ST-805	Sales and Use Tax Penalties
TB-ST-806	Sales by Restaurants, Taverns, and Similar Establishments
TB-ST-807	Sales from Your Home
TB-ST-810	Sales Tax Credits
TB-ST-820	Sales Tax Rate Publications
TB-ST-825	Sales Tax Rates, Additional Sales Taxes, and Fees
TB-ST-835	Sandwiches
TB-ST-836	Service Contracts and Extended Warranties
TB-ST-838	Shipping and Delivery Charges
TB-ST-853	Tanning Salons
TB-ST-855	Tattooing and Permanent Make-up Services
TB-ST-860	Taxable Receipt
TB-ST-890	Tractors, Trailers, Semitrailers, or Omnibuses - Exemption Form ST-121.1
TB-ST-895	Transitional Provisions for Sales Tax Rate Changes
TB-ST-910	Use Tax for Businesses
TB-ST-913	Use Tax for Individuals (including Estates and Trusts)
TB-ST-917	Utilities Used in Production
TB-ST-925	Vendor Collection Credit
TB-ST-930	Veterinarians

Tobacco products tax
Number	Title
TB-TP-530	Little Cigars - This tax bulletin is being updated to reflect legislative changes. See Important Notice N-23-3 for more information.

Withholding tax
Number	Title
TB-MU-210	E-File Mandate for Businesses
TB-MU-220	E-File Mandate for Tax Return Preparers
TB-MU-350	Hiring Household Help

Updated: October 15, 2024