• is within the Metropolitan Commuter Transportation District (Metropolitan Commuter Transportation Mobility Tax)
• sells, possesses, or produces cigarettes or other tobacco products (Cigarette and tobacco products tax, or call (518) 485-0181)
• sells, imports, or produces alcoholic beverages (Alcoholic beverage tax or Division of Alcoholic Beverage Control)
• imports, produces, or sells petroleum products (Petroleum business tax, or call (518) 457-1407)
• operates any truck weighing more than 18,000 pounds on New York State public highways (Highway use tax and Fuel use tax)
• sells tires or vehicles with tires (Waste tire management fee)
• owns a taxicab (or leases a taxicab for 30 days or more) and operates in New York City, you may have to pay the tax on medallion taxicab rides in the Metropolitan Commuter Transportation district.

For information on these and other miscellaneous taxes, see Publication 20, New York State Tax Guide for New Businesses, or call the Miscellaneous Business Tax Information Center.

Additional reporting requirements

Depending on what type of business you have, you may be subject to additional reporting requirements. For example you may be subject to annual reporting requirements if you are:

• an alcoholic beverage wholesaler
• a franchisor
• an insurer of motor vehicles