Sales 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.
| 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 Facilities and Athletic 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-385 | Industrial Development Agencies and Authorities |
| 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. This bulletin has been discontinued. For more information, see Prepaid 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. |
| 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 |
Updated: