This application is provided by the Department of Taxation and Finance as a convenience and to facilitate compliance with collection of the appropriate amount of sales tax for various goods or services subject to the tax. However, it is your responsibility to ensure that you use the correct tax rate and jurisdiction reporting code when reporting sales tax.

To use this application to collect and report the proper amount of tax, you need to know where, for sales tax purposes, the sale occurs. Generally, for sales tax purposes, a sale occurs at the location where a service is performed, or tangible personal property is delivered. Please note that in some instances, for example when a customer uses a Post Office box, the point of delivery may be different from the customer’s billing address. Certain exceptions to the general rule for determining where a sale occurs also exist. For example, for the sale of certain vessels or motor vehicles, the sale is deemed to occur at the address where the purchaser is a resident. If you have any questions about determining where, for sales tax purposes, the sale occurs, please contact the Sales Tax Information Center.

For information regarding recent sales tax rate changes made by localities in New York State see Locality Notices.

LIMITATIONS ON USE

DO NOT USE THIS APPLICATION TO DETERMINE TAX RATES OR REPORTING CODES FOR THE FOLLOWING TRANSACTIONS:

Sales of the following anywhere within New York State

• clothing and footwear costing less than $110 per item or pair (see Publication 718-C for a listing of current tax rates)
• motor fuel and diesel motor fuel (see Publication 718-F for a listing of current rates and TSB-M-06(8)S)
• residential energy services; certain utility services and telephone and telephone answering services provided in certain school districts (see Sales Tax on Utilities Jurisdiction and Rate Lookup)
• residential solar energy systems equipment (see Publication 718-S for a listing of current tax rates)

Sales of the following within New York City (see Forms ST-100 and ST-100.5)

• parking services (including garaging or storing of motor vehicles)
• hotel/motel room occupancy charges
• interior cleaning and maintenance services
• interior decorating and design services
• protective and security services including detective services
• credit rating and reporting services
• beauty, barbering, hair restoring, manicuring, pedicuring, electrolysis or massage services
• all services at weight control salons, health salons, gymnasiums, sauna baths and similar establishments
• fuel used in the production of electricity, gas, steam and refrigeration for sale
• installation, repair and maintenance services to property used in farming

Sales of the following within Nassau County

• certain food and drink, and hotel/motel room occupancy charges (see Form ST-100.2)

Sales of the following within Niagara County

• certain food and drink, hotel/motel room occupancy charges, and certain admissions, club dues, and cabaret charges (see Form ST-100.2)
• nonresidential energy services (see Form ST-100.3)
• telephone and telephone answering services (see Form ST-100.8)

Sales of the following within Orange County

• nonresidential energy services (see Form ST-100.3)
• telephone and telephone answering services (see Form ST-100.8)

"Need Help"

If you have any questions about which rate or reporting code to use or about whether it is appropriate for you to use this rate and jurisdiction code lookup application for your transaction(s), please contact the Taxpayer Contact Center for assistance.