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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 (1/15)
  
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 were revised for payrolls made on or after January 1, 2015. 
NYS-50-T-NYC (6/15) 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. The tax tables and methods have been revised for payrolls made on or after June 1, 2015.  New Posting
NYS-50-T-Y (1/15)
Yonkers resident and nonresident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for Yonkers withholding. The tax tables and methods were revised for payrolls made on or after January 1, 2015. 
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 was 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 was 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 - This publication is being updated to reflect legislative changes.
PUB-26
 
A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones. This publication was discontinued and is no longer available.  For more information, see Empire Zone (EZ) Credits.
PUB-27 What You Need to Know if You Hire Household Help - This publication was  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 - Publication 30 is obsolete and is no longer available.
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  
PUB-55 Designated Private Delivery Services
PUB-58 Information for Income Tax Return Preparers 
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 Informatio 
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
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 March 1, 2015 
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 March 1, 2015 
PUB-718-CS Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective March 1, 2015    
PUB-718-EZ Empire Zones Sales and Compensating Use Tax Refund Rates - Publication 718-EZ is obsolete and is no longer available. 
PUB-718-F Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel - Effective March 1, 2015 
PUB-718-QZ Qualified Empire Zone Enterprise (QEZE) Sales and Use Tax Refund Rates - Effective March 1, 2015 
PUB-718-R Local Sales and Use Tax Rates on Residential Energy - Effective March 1, 2015 
PUB-718-S Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment - Effective March 1, 2015 
PUB-750
 
A Guide to Sales Tax in New York State. Also see 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 - Publication 774 is obsolete. See Tax Bulletins TB-ST-910, Use Tax for Businesses, and TB-ST-913, Use Tax for Individuals (including Estates and Trusts).
PUB-787
 
Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2014.  Also see 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 March 1, 2015)New Posting

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 Businesses Authorized to Issue Preliminary Certifications for Fuels  - Effective September 1, 2014 
PUB-908 Fuel Tax Rates (Tax Law Articles 12-A and 13-A) - Effective January 1, 2015 
PUB-908-CV Petroleum Business Tax Rates for Commercial Vessels - Effective January 1, 2015 
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: June 23, 2015