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Numerical Listing by Publication 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.
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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
 
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
 

NYS-50-T Publication NYS-50-T, New York State, New York City, and Yonkers Withholding Tables and Methods - This publication has been separated into three sections with an update for payrolls made on or after May 1, 2009.  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 for New York State withholding. Pages T-13, T-14, T-14-A and the supplemental wage payment rate have been revised for payrolls made on or after May 1, 2009.  See Publication NYS-50-T.1 below.
  
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 for New York City resident withholding. Also included is a supplemental wage payment rate schedule.
 
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 for Yonkers withholding. Pages T-57, T-58, T-58-A and the supplemental wage payment rate for Yonkers residents have been revised for payrolls made on or after May 1, 2009.  See Publication NYS-50-T.1 below.
 
NYS-50-T.1 Publication NYS-50-T.1, Revised New York State and Yonkers Withholding Tax Computation Rules - Effective May 1, 2009
 
PUB-3
 
Guidebook of Resources For Tax Practitioners 
 
PUB-10-W FAQs: New York State College Tuition Credit and Itemized Deduction - For tax year 2008.
 
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-22 FAQs: New York State's Real Property Tax Credit for Homeowners and Renters For tax year 2008.
 
PUB-24
 
Authorization for Foreign Corporations to Do Business in New York
 
PUB-26
 
A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones
PUB-27
 
What You Need to Know if You Hire Domestic Help - For tax year 2009.
PUB-28
 
A Guide to Sales Tax for the Film Industry
 
PUB-30
 
A Guide to Sales and Use Tax Incentives Within Empire Zones
 
PUB-32
 
New Jersey/New York Cooperative Interstate Sales and Use Tax Administration. 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
 
PUB-32
 
New Jersey/New York Cooperative Interstate Sales and Use Tax Administration
 
PUB-34
 
Sales Tax Advertising Issues
 
PUB-35
 
New York Tax Treatment of S Corporations and Their Shareholders
 
PUB-36 General Information for Senior Citizens and Retired Persons -- For tax year 2008.
 
PUB-38
 
Your Rights as a Taxpayer.
PUB-39
 
A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States
PUB-40
 
Missing Children and Young Adults  Not yet available under revision
 
PUB-41
 
Treatment of Sales-for-Resale Under Section 186-e of the Tax Law (5/08). For telecommunications services sold on or after January 1, 2009, see TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases.
 
PUB-46 Common Reasons for Income Tax Adjustments

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   [contains insert Publication 51.1]
 
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.
 
PUB-55
 
Designated Private Delivery Services
 
PUB-58
 
Information for Income Tax Preparers  For tax year 2008.
PUB-59
 
New York State Tax Relief for Victims of Terrorist Attacks
 
PUB-66
 
Reporting Form NYS-1 Information on Magnetic Media
PUB-69
 
Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information
PUB-72
 
Reporting  Form NYS-45 Information on Magnetic Media
 
PUB-75
 
Specifications for Reproduction of Scannable and Non-scannable New York State Income Tax Forms and 2D Barcode Cover Sheets
PUB-76
 
Specifications for Reproduction of New York State Corporation Tax Forms
 
PUB-77
 
Specifications for Reproduction of  New York State Sales Tax Forms
 
PUB-79
 
A Guide to Handling Coupons and Food Stamps for Retail Food Stores
 
PUB-80
 
General Income Tax Information for New York State Residents - For tax year 2008.
 
PUB-83
 
Specifications for Reproduction of New York State Employment Tax Forms
 
PUB-84 
 
NYS 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 2008.
 
PUB-89
 
Innocent Spouse Relief (And Separation of Liability and Equitable Relief)New Posting
 
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 2009?
PUB-99-B
 
General Information on New York State and New York City Income Tax Credits for Businesses - For tax year 2008.
 
PUB-99-IND
 
General Information on New York State and New York City Income Tax Credits for Individuals - For tax year 2008.
PUB-111
 
General Information on the Issuer's Allocation Percentage
 
PUB-125
 
The Collection Process
 
PUB-130-D
 
The New York State Tax Audit - Your Rights and Responsibilities
PUB-130-E
 
The New York State Tax Audit - Your Rights and Responsibilities - Estate Tax
 
PUB-130-F
 
The New York State Tax Audit - Your Rights and Responsibilities
 
PUB-131
 
Your Rights and Obligations Under the Tax Law
PUB-132
 
Computer-Assisted Audits - Guidelines and Procedures for Sales Tax Audits
 
PUB-135 Consumer Bill of Rights Regarding Tax PreparersNew Posting
 
PUB-140-W FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State?New Posting
 
PUB-199-O
 
The Online Tax Center
 
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
PUB-223
 
Questions and Answers Concerning Tax Law Section 5-a - Contractor, Affiliate and Subcontractor Sales and Compensating Use Tax Certification
 
PUB-310-NY Information on New York's Earned Income Credits for Tax Year 2008.
 
PUB-361
 
New York State Income Tax Information For Military Personnel and Veterans - For tax year 2008.
 
PUB-508
 
Minimum Price List for Cigarettes (Sold by the carton, 20 cigarettes per pack/10 packs per carton)
PUB-509
 
Minimum Wholesale and Retail Cigarette PricesNew Posting
PUB-529
 
Guide for Law Enforcement Officials.
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 (IFTA) A Guide for New York State Carriers
 
PUB-538
 
A Guide to Highway Use Tax and Other New York State Taxes for Carriers. Note: For updated information see TSB-M-09(4)M, Increased Fees for Certain Highway Use Tax Certificates of Registration.
 
PUB-538-F
 
New York State Tax Forms and Publications for Carriers
 
PUB-570
 
Information on the Alcoholic Beverages Tax - 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
PUB-571
 
Alcoholic Beverages Tax Rates
PUB-576
 
Transfer or Acquisition of a Controlling Interest in an Entity with an Interest in Real Property
PUB-603
 
Estate Tax Waivers
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 - 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, 2009
 
PUB-718-A
 
Enactment and Effective Dates of Sales and Use Tax Rates
 
PUB-718-C
 
Local Sales and Use Tax Rates on Clothing and Footwear - Effective September 1, 2009
 
PUB-718-EZ
 
Empire Zones Sales and Compensating Use Tax Refund Rates - Effective September 1, 2008
 
PUB-718-F
 
Local Sales and Use Tax Rates on Qualified Motor Fuel, Diesel Motor Fuel, and B20 Biodiesel - Effective September 1, 2009
 
PUB-718-Q
 
Local Sales and Use Tax Rates on Sales to a Qualified Empire Zone Enterprise (QEZE). Publication 718-Q is now obsolete. See N-09-14 for more information
 
PUB-718-R
 
Local Sales and Use Tax Rates On Residential Energy Sources and Services - Effective September 1, 2009
 
PUB-718-S
 
Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment Effective December 1, 2009New Posting
 
PUB-718-S
 
Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment Effective September 1, 2009
 
PUB-750
 
A Guide to Sales Tax in New York State.  See also Publication 850  New York State and Local Sales and Use Tax Quick Reference Guide. For information regarding Vendor Registration Forms see Important Vendor Registration Information. For information regarding Certificates of Authority for Show and Entertainment Vendors see TSB-M-08(13)S, Changes Regarding the Issuance of Certificates of Authority to Show and Entertainment Vendors.
 
PUB-765
 
Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities
 
PUB-774
 
Purchaser's Obligations to Pay Sales and Use Taxes Directly to the Tax Department: Questions and Answers
 
PUB-787

 
Revised - Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2006. 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. 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
 
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 September 1, 2009)
 
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-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 #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 
 
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
 
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 Diesel Motor Fuel Sold at Retail (7/09) (replaces Publication 872 as of June 1, 2006).
 
PUB-880
 
Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments
 
PUB-900 Important Information for Business Owners
 
PUB-902
 
Product Codes for Fuels
 
PUB-903
 
Preliminary Certification List -  Valid for purchases during the period of October 2009 through December 2009 
PUB-904 Connecticut/New York State Cooperative Sales and Use Tax Administration.   See also Pub 904.1 Update to Publication 904, Connecticut/New York State Cooperative Sales and Use Tax Administration - NOTE: The Connecticut/New York State Simplified Sales and Use Tax Reporting Program has been terminated. See N-09-16 for more information.
 
PUB-904.1 Update to Publication 904, Connecticut/New York State Cooperative Sales and Use Tax Administration - NOTE: The Connecticut/New York State Simplified Sales and Use Tax Reporting Program has been terminated. See N-09-16 for more information.
 
PUB-906
 
Reasons for Assessment
 
PUB-908
 
Fuel Tax Rates (Tax Law - Articles 12-A and 13-A )
 
PUB-908
 
Fuel Tax Rates (Tax Law - Articles 12-A and 13-A )New Posting
 
PUB-908-CV
 
Petroleum Business Tax Rates for Commercial Vessels - Effective January 1, 2010New Posting
 
PUB-910

 
NAICS Codes for Principal Business Activity For New York State Tax Purposes. (For online code searches, click on the link below for NAICS Business Activity Codes)
 
PUB-911
 
Electronic Reporting of Quarterly Wage and Withholding Tax Information Based on Federal Formats
 


Sales and Use Tax Collection Charts
- These charts, which showed the sales tax to be collected on sales amounts of less than $10.00, have been discontinued.  Standard rounding rules apply to all sales amounts and must be used to compute the amount of tax due.
 

TR-125
 
Instructions for Voluntary Dissolution of New York State Business Corporations
 
TR-194.1
 
Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation
 
TR-199
 
Surrender of Authority - Foreign Corporation
 
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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Last Modified: November 16, 2009