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Number	Title
DTF-9.1	Notice of Taxpayer Rights; formerly Notification of Your Right to Protest an Action Taken by the New York State Department of Taxation and Finance ( This form was combined into Form CMS-1-MN)
NYS-50 (5/06)	Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, was revised effective May 26, 2006. Note: As of September 2007 there is a telephone number change for the State Insurance Fund; see page 41. Note: The withholding tax tables and methods are now in a separate booklet, Publication NYS-50-T, New York State, City of New York, and City of Yonkers Withholding Tables and Methods - Effective January 1, 2006, below.
Withholding Tax Computation Rules, Tables and Methods (revised January 2006)
NYS-50-T	Publication NYS-50-T, New York State, New York City, and Yonkers Withholding Tables and Methods - Effective January 1, 2006, has been separated into three sections.  Employers can choose to download the section they need by using the links below.
NYS-50-T NYS Tax Tables	New York State withholding tax tables and methods. This section contains the actual wage bracket tables and exact calculation method (revised for January 2006) for New York State withholding. Also included is a supplemental wage payment rate schedule. (1/06)
NYS-50-T NYC tax tables	New York City resident withholding tax tables and methods. This section contains the wage bracket tables and exact calculation method (revised for January 2006) for New York City resident withholding. Also included is a supplemental wage payment rate schedule. Note: the New York City nonresident earnings tax no longer exists. (1/06)
NYS-50-T Yonkers tax tables	Yonkers resident and nonresident withholding tax tables and methods. This section contains the wage bracket tables and exact calculation method (revised for January 2006) for Yonkers withholding. Also included is a supplemental wage payment rate schedule. (1/06)
PUB-3	Guidebook of Resources For Tax Practitioners  (9/05)
PUB-10-W	FAQs: New York State College Tuition Credit and Itemized Deduction - For tax year 2007 (12/07)
PUB-16	New York Tax Status of Limited Liability Companies and Limited Liability Partnerships (1/03)
PUB-20	New York State Tax Guide For New Businesses  (10/07)
PUB-22	FAQs: New York State's Real Property Tax Credit for Homeowners and Renters For tax year 2007 (1/08)
PUB-24	Authorization for Foreign Corporations to Do Business in New York (3/98)
PUB-26	A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones (2/01)
PUB-27	What You Need to Know if You Hire Domestic Help - For tax year 2008 (12/07)
PUB-28	A Guide to Sales Tax for the Film Industry (5/05)
PUB-30	A Guide to Sales and Use Tax Incentives Within Empire Zones (2/01)
PUB-31	This publication has been replaced by Publication 718-EZ, Empire Zones Sales and Compensating Use Tax Refund Rates. See below
PUB-32	New Jersey/New York Cooperative Interstate Sales and Use Tax Administration (11/96).  See also Pub 32.1, Update to Publication 32 New Jersey/New York Cooperative Interstate Sales and Use Tax Administration
PUB-32.1	Update to Publication 32 New Jersey/New York Cooperative Interstate Sales and Use Tax Administration (2/06)
PUB-32	New Jersey/New York Cooperative Interstate Sales and Use Tax Administration (11/96)
PUB-34	Sales Tax Advertising Issues (8/99)
PUB-35	New York Tax Treatment of S Corporations and Their Shareholders (3/00)
PUB-36	General Information for Senior Citizens and Retired Persons -- For tax year 2007 (12/07)
PUB-38	Your Rights as a Taxpayer (8/06). See also, Form DTF-9.1,Notice of Taxpayer Rights; formerly Notification of Your Right to Protest an Action Taken by the New York State Department of Taxation and Finance ( This form was combined into Form CMS-1-MN)
PUB-39	A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States (8/04)
PUB-40	Missing Children and Young Adults (2007)
PUB-41	Treatment of Sales-for-Resale Under Section 186-e of the Tax Law (5/08)
PUB-46	Common Reasons for Income Tax Adjustments (2007) Note: Publication 46 is sent to taxpayers who have made errors on their New York State tax returns, and is included with notices that are mailed to such taxpayers. It explains the various errors that taxpayers commonly make. If this does not apply to you, you need not read Publication 46. To open Publication 46, click here.
PUB-51	Questions and Answers on New York State's Farmers' School Tax Credit (11/97)  [contains insert Publication 51.1 (12/06)]
PUB-51.1	Update to Publication 51 - This publication is being updated to reflect legislative changes.  Except as explained in this update, all other issues addressed in Publication 51 remain valid. (12/06)
PUB-55	Designated Private Delivery Services (9/08)
PUB-58	Information for Income Tax Preparers  For tax year 2007 (1/08)
PUB-59	New York State Tax Relief for Victims of Terrorist Attacks (7/02)
PUB-66	Reporting Form NYS-1 Information on Magnetic Media (3/06)
PUB-69	Magnetic Media Reporting of Quarterly Combined Wage and Withholding Tax Information (4/05)
PUB-72	Reporting  Form NYS-45 Information on Magnetic Media (3/07)
PUB-75	Specifications for Reproduction of  Scannable and Nonscannable New York State Income Tax Forms (Including 2-D barcode specifications)  (11/07)
PUB-76	Specifications for Reproduction of New York State Corporation Tax Forms (10/08)
PUB-77	Specifications for Reproduction of  New York State Sales Tax Forms (10/03)
PUB-79	A Guide to Handling Coupons and Food Stamps for Retail Food Stores (6/99)
PUB-80	General Income Tax Information for New York State Residents - For tax year 2007
PUB-83	Specifications for Reproduction of New York State Employment Tax Forms (1/07)
PUB-84	Handbook for e-filers of 2008 Personal Income Tax Returns.
PUB-85	Tax Year 2008 e-file File Specifications and Record Layouts
PUB-88	General Tax Information for New York State Nonresidents and Part-Year Residents - For tax year 2007 (12/07)
PUB-89	Innocent Spouse Relief (And Separation of Equitable Relief) (11/01)
PUB-90	New York State Handbook for E-filers of Fiduciary Income Tax Returns and Estimated Tax - Tax Year 2008
PUB-94	New York State Tax Information -  Should You Be Paying Estimated Tax in 2008? (12/07)
PUB-99-B	General Information on New York State and New York City Income Tax Credits for Businesses - For tax year 2007 (2/08)
PUB-99-IND	General Information on New York State and New York City Income Tax Credits for Individuals - For tax year 2007 (12/07)
PUB-111	General Information on the Issuer's Allocation Percentage (1995)
PUB-125	The Collection Process (10/02)
PUB-130-D	The New York State Tax Audit - Your Rights and Responsibilities (8/08)
PUB-130-E	The New York State Tax Audit - Your Rights and Responsibilities - Estate Tax (5/01)
PUB-130-F	The New York State Tax Audit - Your Rights and Responsibilities (11/06)
PUB-131	Your Rights and Obligations Under the Tax Law (4/07)
PUB-132	Computer-Assisted Audits - Guidelines and Procedures for Sales Tax Audits (10/01)
PUB-135	Consumer Bill of Rights Regarding Tax Preparers (11/08)
PUB-140-W	FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State? (12/07)
PUB-199-O	The Online Tax Center (8/07)
PUB 210	Change of Resident Status - Special Accruals (This publication is currently under revision. For information on how to file a bond or other acceptable security, see the instructions for Form IT-260.)
PUB-220	Offer in Compromise Program (6/04)
PUB-223	This publication applies to contracts awarded on or after April 26, 2006 (5/07) . For contracts awarded before that date, Publication 222 provides guidance with regard to the application of Tax Law Section 5-a.
PUB-310-NY	Information on New York's Earned Income Credit for Tax Year 2007  (12/07)
PUB-361	New York State Income Tax Information For Military Personnel and Veterans - For tax year 2007 (12/07)
PUB-508	Minimum Price List for Cigarettes (Sold by the carton, 20 cigarettes per pack/10 packs per carton) (6/08)
PUB-509	Minimum Wholesale and Retail Cigarette Prices - for use on or after June 3, 2008 (6/08)
NOTE: Publications 529 and 536 are being revised to reflect recent amendments that replace highway use tax permits and stickers with Certificates of Registration. Until the revisions are completed, the current versions of these publications remain available for your use. In the interim, see TSB-M-07(3)M, Amendments to the Tax Law Regarding Certificates of Registration for Highway Use Tax Effective July 1, 2007, for more information.
PUB-529	Guide for Law Enforcement Officials (7/96) Note: For updated information, see N-07-15, Amendments Related to the Enforcement of the                                                                    Highway Use Tax Effective July 1, 2007.
PUB-536	International Fuel Tax Agreement (10/97)
PUB-537	Member Jurisdictions International Fuel Tax Agreement (IFTA) (10/05)
PUB-538	A Guide to Highway Use Tax and Other New York State Taxes for Carriers (7/08) - See also, important information regarding enforcement provisions on the sale, shipment, and possession of cigarettes and tobacco products in New York State.
PUB-538-F	New York State Tax Forms and Publications for Carriers (7/08)
PUB-570	Information on the Alcoholic Beverages Tax (7/96) - See Publications 570.1 and 571 for updated information on Publication 570
PUB-570.1	Update to Publication 570, Information on the Alcoholic Beverages Tax (12/04)
PUB-571	Alcoholic Beverages Tax Rates (12/04)
PUB-576	Transfer or Acquisition of a Controlling Interest in an Entity with an Interest in Real Property (6/08)
PUB-603	Estate Tax Waivers (3/00)
PUB-672	New York State Tax Shelter Voluntary Compliance Initiative November 1, 2008, through January 31, 2009 Questions and Answers
Sales Tax Street Listing Publications - These publications have been replaced by our online Sales Tax Jurisdiction and Rate Lookup service.  This service can be used to determine the correct local taxing jurisdiction, combined State and local sales tax rate and the local jurisdiction reporting code for addresses within NYS.
PUB-717	New York State Communities (9/99) - This publication has been replaced by our online Sales Tax Jurisdiction and Rate Lookup  service.  This service can be used to determine the correct local taxing jurisdiction, combined State and local sales tax rate and the local jurisdiction reporting code for addresses within NYS.
PUB-718	New York State Sales and Use Tax Rates by Jurisdiction - Effective September 1, 2008 (8/08)
PUB-718-A	Enactment and Effective Dates of Sales and Use Tax Rates (8/08)
PUB-718-C	Local Sales and Use Tax Rates on Clothing and Footwear - Effective September 1, 2008 (8/08)
PUB-718-EZ	Empire Zones Sales and Compensating Use Tax Refund Rates - Effective September 1, 2008 (8/08)
PUB-718-F	Local Sales and Use Tax Rates on Qualified Motor Fuel, Diesel Motor Fuel, and B20 Biodiesel - Effective September 1, 2008 (8/08)
PUB-718-Q	Local Sales and Use Tax Rates on Sales to a Qualified Empire Zone Enterprise (QEZE) - Effective September 1, 2008 (8/08)
PUB-718-R	Local Sales and Use Tax Rates On Residential Energy Sources and Services - Effective September 1, 2008 (8/08)
PUB-718-S	Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment Effective September 1, 2008 (8/08)
PUB-750	A Guide to Sales Tax in New York State (2/08).  See also Publication 850 (2/07) New York State and Local Sales and Use Tax Quick Reference Guide. For information regarding Vendor Registration Forms see Important Vendor Registration Information
PUB-765	Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities (5/05)
PUB-774	Purchaser's Obligations to Pay Sales and Use Taxes Directly to the Tax Department: Questions and Answers  (2/08)
PUB-787	Revised - Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2006 (5/06). See also Important Notice N-06-5, Notice to Article 12-A Distributors of Diesel Motor Fuel Relating to Publication 787.
PUB-790	Revised - Chart for Prepayment of Sales Tax on Motor Fuel - Effective June 1, 2006 (5/06). See also Important Notice N-06-6, Notice to Article 12-A Distributors of Motor Fuel Relating to Publication 790.
PUB-822	Taxable Status of Medical Equipment and Supplies, Prosthetic Devices and Related Items (6/01)
PUB-825	A Guide to Sales Tax in New York State for Broadcasters  (5/08)
PUB-831	Collection and Reporting Instructions for Printers and Mailers (For sales on and after September 1, 2008) (8/08)
PUB-840	A Guide To Sales Tax For Drugstores and Pharmacies (8/98) 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 (9/98)
PUB-845	Revocation of Tax Exempt Status of Identified Terrorist Organizations (2/05)
PUB-845.1	Identified Terrorist Organizations (10/08)
PUB-848	A Guide to Sales Tax for Hotel and Motel Operators (3/08) For Information Regarding the New York City Hotel Occupancy Tax See #08-01, Guidance for Businesses Subject to the New York City Tax on Hotel Occupancy (3/14/08). (Note: This document is NOT a New York State Department of Taxation and Finance document.)
PUB-850	New York State and Local Sales and Use Tax Quick Reference Guide (2/07)
PUB-851	A Guide to Sales Tax in New York State for Veterinarians (10/06)
PUB-852	Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise (12/97)
PUB-862	Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property (4/01)
PUB-873	Local Sales Tax Collection Charts For Motor Fuel or Diesel Motor Fuel Sold at Retail (replaces Publication 872 as of June 1, 2006). (6/08)
PUB-880	Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments (7/98)
PUB-900	Important Information for Business Owners (5/08)
PUB-902	Product Codes for Fuels  (12/06)
PUB-903	Preliminary Certification List -  Valid for purchases during the period of October 2008 through December 2008 (10/08)
PUB-904	Connecticut/New York State Cooperative Sales and Use Tax Administration (10/96).   See also Pub 904.1 Update to Publication 904, Connecticut/New York State Cooperative Sales and Use Tax Administration
PUB-904.1	Update to Publication 904, Connecticut/New York State Cooperative Sales and Use Tax Administration  (2/06)
PUB-906	Reasons for Assessment (9/91)
PUB-908	Fuel Tax Rates (Tax Law - Articles 12-A and 13-A ) (1/09)
PUB-908	Fuel Tax Rates (Articles 12-A and 13-A of the Tax Law) (1/08)
PUB-910	NAICS Codes for Principal Business Activity For New York State Tax Purposes (10/07)  (For online code searches, click on the link below for NAICS Business Activity Codes)
PUB-911	Magnetic Media Reporting of Quarterly Wage and Withholding Tax Information Based on Federal Formats (5/05)
PUB-OTPA-1C	Sales and Use Tax Collection Schedules Tax Rates of 0.5 Percent to 4.25 Percent (12/01)
PUB-OTPA-2C	Sales and Use Tax Collection Schedules Tax Rates of 4.50 Percent to 8.50 Percent (12/01)
PUB-OTPA-4.125	Sales and Use Tax Collection Chart Tax Rate of 4.125 Percent (6/03)
PUB-OTPA-4.375	Sales and Use Tax Collection Chart Tax Rate of 4.375 Percent (7/05)
PUB-OTPA-7.375	Sales and Use Tax Collection Chart Tax Rate of 7.375 Percent (7/05)
PUB-OTPA-7.875	Sales and Use Tax Collection Chart Tax Rate of  7 7/8 Percent (3/02)
PUB-OTPA-8.125	Sales and Use Tax Collection Chart Tax Rate of 8.125 Percent (6/03)
PUB-OTPA-8.375	Sales and Use Tax Collection Chart Tax Rate of 8.375 Percent (6/05)
PUB-OTPA-8.625	Sales and Use Tax Collection Chart Tax Rate of 8.625 Percent (6/03)
PUB-OTPA-8.75	Sales and Use Tax Collection Chart Tax Rates of 8.75 (6/03)
PUB-OTPA-9.50	Sales and Use Tax Collection Chart Tax Rate of 9.50 Percent (6/05)
PUB-OTPA-9.75	Sales and Use Tax Collection Chart Tax Rate of 9.75 Percent (3/05)
TR-125	Instructions for Voluntary Dissolution of New York State Business Corporations (7/07)
TR-194.1	Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation (11/02)
TR-199	Surrender of Authority - Foreign Corporation (2/04)
NAICS Code Lookup For Form DTF-17, Application to Register for a Sales Tax Certificate of Authority, use the NAICS Code Lookup to locate the appropriate NAICS code for your sales tax registration. For 1998 through present Corporation Tax Returns, use the NAICS code from your federal tax return. If you do not have a federal return, select the code that best represents your primary business activity as reflected by your New York State gross receipts from Publication 910, NAICS Codes for Principal Business Activity for New York State Tax Purposes.

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