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.
 
See a separate numeric list of property tax and assessment administration publications

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
Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax  
 
NYS-50-T-NYS (1/14)
  

New York State withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York State withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2014. 
  

NYS-50-T-NYC (5/11) New York City resident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York City resident withholding.
  
NYS-50-T-Y (8/14)
  

Yonkers resident and nonresident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for Yonkers withholding. All the resident tax tables and methods have been revised for payrolls made on or after August 1, 2014. New Posting
 

PUB-3
 
Guidebook of Resources For Tax Practitioners -  This publication is currently under revision. Please visit the Tax Professionals Web page for information specific to tax practitioners. 
 
PUB-10-W FAQs: New York State College Tuition Credit and Itemized Deduction. This publication has been discontinued and is no longer available. For more information, see College tuition credit or itemized deductions 
 
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. This publication has been discontinued and is no longer available. For more information, see Real property tax credit 
 
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 Household Help - This publication has been replaced by Tax Bulletin Hiring Household Help (TB-MU-350)
 
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-34
 
Sales Tax Advertising Issues
 
PUB-35
 
New York Tax Treatment of S Corporations and Their Shareholders -  This publication is being updated to reflect legislative changes.
 
PUB-36 General Information for Senior Citizens and Retired Persons
  
PUB-38
 
Your Rights as a Taxpayer. This publication was combined into Publication 131.
 
PUB-39
 

A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States - This publication is obsolete. See Tax Bulletin Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions (TB-ST-765).
  

PUB-41
 

Publication 41 has been discontinued. 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-54 
 
Privacy Notification New Posting 
 
PUB-55
 
Designated Private Delivery Services
 
PUB-58
 
Information for Income Tax Return Preparers - For tax year 2012
 
PUB-59
 
New York State Tax Relief for Victims of Terrorist Attacks
 
PUB-66
 
Electronic Reporting of Form NYS-1 Information
 
PUB-67 Specifications for Reproduction of Metropolitan Commuter Transportation Mobility Tax Forms
 
PUB-69
 
Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information
PUB-72
 
Electronic Reporting of Form NYS-45 Information
 
PUB-75
 
Specifications for Reproduction of Scannable and Non-scannable New York State Income Tax Forms
 
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-80
 
General Income Tax Information for New York State Residents. This publication has been discontinued and is no longer available. For more information, see filing information for residents.
 
PUB-83
 
Specifications for Reproduction of New York State Employment Forms
 
PUB-88 General Tax Information for New York State Nonresidents and Part-Year Residents. This publication has been discontinued and is no longer available. For more information, see filing information for New York State nonresidents and part-year residents 
 
PUB-89
 
Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
 
PUB-94
 
New York State Tax Information -  Should You Be Paying Estimated Tax?. This publication was discontinued and is no longer available. For more information, see Filing estimated income tax 
 
PUB-99-B
 
General Information on New York State and New York City Income Tax Credits for Businesses. This publication was discontinued and is no longer available. For more information, see Income tax credits 
 
PUB-99-IND
 
General Information on New York State and New York City Income Tax Credits for Individuals. This publication was discontinued and is no longer available. For more information, see Income tax credits 
 
PUB-101
 
Frivolous Positions under the Personal Income Tax
 
PUB-111
 
General Information on the Issuer's Allocation Percentage. This publication is no longer available. For information concerning the issuer's allocation percentage, see http://www8.tax.ny.gov/CIAP/ciapHome
 
PUB-112 General Information on New York State Tax Credits for Article 9-A Businesses. This publication was discontinued and is no longer available. For more information, see Article 9-A tax credits 
 
PUB-125
 
The Collection Process - Procedures of the NYS Tax Department to Enforce Collection of Finally Fixed Tax Liabilities
 
PUB-130-D
 
The New York State Tax Audit - Your Rights and Responsibilities
 
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 Preparers
 
PUB-140-W FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State?
 
PUB-145

Net Operating Losses (NOLs) for New York State Resident Individuals, Estates, and Trusts 
 

PUB-200
 
The Voluntary Disclosure Program
 
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-300 New York State Tax Credits Available for Remediated Brownfields
 
PUB-310-NY
 
Information on New York's Earned Income Credits.  This publication has been discontinued and is no longer available.  For more information, see Earned income tax credit
 
PUB-361 New York State Income Tax Information For Military Personnel and Veterans 
 
PUB-420
 
Guide to the Metropolitan Commuter Transportation Mobility Tax
 
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 Prices
  
PUB-529
 
Guide for Law Enforcement Officials - Highway Use Tax, Fuel Use Tax, and Motor Fuel Tax 
 
PUB-532
 
New York State Registered Distributors of Petroleum Business Tax Fuels and Licensed Importing Transporters and Terminal Operators.  This publication is reissued quarterly with monthly updates.
 
PUB-536
 
International Fuel Tax Agreement (IFTA) A Guide for New York State Carriers New Posting
 
PUB-538
 
A Guide to Highway Use Tax and Other New York State Taxes for Carriers.  
 
PUB-570
 
Information on the Alcoholic Beverages Tax - See Publications 570.1 and 571 for updated information on Publication 570. This publication is obsolete. See alcoholic beverages tax bulletins
 
PUB-570.1
 
Update to Publication 570, Information on the Alcoholic Beverages Tax. This publication is obsolete. See alcoholic beverages tax bulletins
 
PUB-571
 
Alcoholic Beverages Tax Rates. This publication is obsolete. See alcoholic beverages tax bulletins
 
PUB-573
 
New York State Registered Distributors of Beer. This publication is reissued quarterly with monthly updates.
 
PUB-574
 
New York State Registered Distributors of Liquor and Wine. This publication is reissued quarterly with monthly updates.
 
PUB-576
 
Transfer or Acquisition of a Controlling Interest in an Entity with an Interest in Real Property
 
PUB-577
 
FAQs Regarding the Additional Tax on Transfers of Residential Real Property for $1 Million or More
 
PUB-603
 
Estate Tax Waivers. Pub 603 applies only to waivers and releases of liens for estates of individuals dying prior to February 1, 2000. See the instructions for Form ET-30, Application for Release(s) of Estate Tax Lien, for information regarding releases of liens for estates of individuals dying on or after February 1, 2000.
 
PUB-718
 
New York State Sales and Use Tax Rates by Jurisdiction - Effective February 1, 2014 
  
PUB-718-A
 
Enactment and Effective Dates of Sales and Use Tax Rates
 
PUB-718-C Sales and Use Tax Rates on Clothing and Footwear - Effective February 1, 2014  
 
PUB-718-CS
 
Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective December 1, 2013  
 
PUB-718-CS Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective June 1, 2014
 
PUB-718-EZ
 
Empire Zones Sales and Compensating Use Tax Refund Rates - Effective September 1, 2008 - also see TSB-M-10(6)S
 
PUB-718-F Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel - Effective February 1, 2014  
 
PUB-718-QZ
 
Qualified Empire Zone Enterprise (QEZE) Sales and Use Tax Refund Rates - Effective September 1, 2009
 
PUB-718-R Local Sales and Use Tax Rates on Residential Energy Sources and Services - Effective June 1, 2014
 
PUB-718-R Local Sales and Use Tax Rates on Residential Energy Sources and Services - Effective September 1, 2014
 
PUB-718-S
 
Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment Effective December 1, 2013 
 
PUB-750
 
A Guide to Sales Tax in New York State. See also Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). For information regarding Vendor Registration Forms see Important Vendor Registration Information
 
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

 
Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2014.  See also Important Notice N-14-7, Notice to Article 12-A Distributors of Diesel Motor Fuel Relating to Publication 787.
 
PUB-790

 
Chart for Prepayment of Sales Tax on Motor Fuel - Effective June 1, 2014.  See also Important Notice N-14-6, 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 February 1, 2014)
 

PUB-838
 

A Guide to Sales Tax for Automobile Dealers - See also TSB-M-14(11)S, Sales and Use Tax Exemption for Motor Vehicles Purchased Out-of-State by Military Service Members
 
PUB-839
 
A Dealer’s Guide to Sales and Use Taxes on Long-Term Motor Vehicle Leases in New York State 
 
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-843  A Guide to Sales Tax in New York State for Exempt Organizations
 
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 New York City Hotel Room Occupancy Tax. (Note: This document is NOT a New York State Department of Taxation and Finance document.)
 
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
 
PUB-880
 
Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments - This publication has been replaced by Tax Bulletin Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments (TB-ST-525).
 
PUB-900 Important Information for Business Owners
 
PUB-902
 
Product Codes for Fuels
 
PUB-903
 
Preliminary Certification List  - Effective May 1, 2014 
 
PUB-908
 
Fuel Tax Rates (Tax Law - Articles 12-A and 13-A) 
 
PUB-908-CV
 
Petroleum Business Tax Rates for Commercial Vessels - Effective January 1, 2014 
  
PUB-910

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

Updated: August 14, 2014