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Sales Tax Publications

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

   
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-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-34  Sales Tax Advertising Issues
 
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-55
 
Designated Private Delivery Services
 
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-132
 
Computer-Assisted Audits – Guidelines and Procedures for Sales Tax Audits
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
 


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- These publications have been replaced by our online Sales Tax Jurisdiction and Rate Lookup service.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New York State Communities - This publication has been replaced by our online Sales Tax Jurisdiction and Rate Lookup service.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 (8/09)
 
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 (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-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-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)
 


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.
 

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.

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Last Modified November 17, 2009