Sales and use tax

New Sales Tax Web File

We've updated Sales Tax Web File to make it more user and business friendly. Learn more about the enhancements and adjusted reporting requirements that help taxpayers comply with the law and pay the appropriate tax.

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.

NYS Sales Tax Starting a Business

Video: NYS Sales Tax
Starting a Business

NYS Sales Tax Rates and Jurisdictions

Video: NYS Sales Tax
Rates and Jurisdictions

Sales Tax Record Keeping Requirements

Video: Sales Tax Record
Keeping Requirements

NYS Sales Tax Goods and Services

Video: NYS Sales Taxable
Goods and Services

NYS Sales Tax Exemption Certificates

Video: NYS Sales Tax
Exemption Certificates

NYS Sales Tax Exempt Organizations

Video: NYS Sales Tax
Exempt Organizations

File and pay

Taxable and exempt sales

Register as a sales tax vendor

Business best practices

Use tax

Publications and guidance

Unpaid tax debt programs

Other resources

Updated: November 27, 2013