Tax bulletins (by number)
A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in these documents does not cover every situation and is not intended to replace the law or change its meaning.

Number Title
Alcoholic Beverages Tax
TB-AB-25 Alcoholic Beverages Tax - Introduction and Definitions    
TB-AB-180 Do I Have to Register as a Distributor of Alcoholic Beverages?    
TB-MU-210

E-File Mandate for Businesses     

TB-MU-220

E-File Mandate for Tax Return Preparers     

TB-AB-245 Exempt Sales and Uses of Alcoholic Beverages    
TB-AB-275 Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use    
TB-AB-276 Filing Requirements for Registered Distributors of Alcoholic Beverages   
TB-AB-405 Invoice Requirements for Alcoholic Beverages    
TB-AB-555 Manifest Document Requirements for Transporters of Liquor    
TB-AB-690 Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages 
TB-AB-695 Penalty Information for Registered Distributors of Alcoholic Beverages
TB-AB-770 Records to be Kept by Owners and Distributors of Alcoholic Beverages    
Corporation Tax
TB-MU-210

E-File Mandate for Businesses     

TB-MU-220

E-File Mandate for Tax Return Preparers     

Highway Use Tax
TB-HU-40 An Introduction to Highway Use TaxNew Posting
TB-HU-115 Certificate of RegistrationNew Posting
TB-HU-116 Certificate of Registration - Trip CertificateNew Posting
TB-HU-160 Decals - Highway Use TaxNew Posting
TB-HU-245 Excluded and Exempt Vehicles - Highway Use TaxNew Posting
TB-HU-260 Filing Requirements for Highway Use TaxNew Posting
TB-HU-360 How to Determine Your Highway Use TaxNew Posting
TB-HU-765 Recordkeeping Requirements - Highway Use TaxNew Posting
TB-HU-835 Summary of Enforcement Provisions - Highway Use TaxNew Posting
TB-HU-860 Taxes on Motor Carriers Operating in New York State Other than Highway Use TaxNew Posting
Income Tax
TB-IT-215

Individual E-File Mandate for Personal Income Tax - This bulletin has been discontinued and is no longer available. For more information, see E-file requirement for individual taxpayers and More about e-file.     

TB-MU-210

E-File Mandate for Businesses     

TB-MU-220

E-File Mandate for Tax Return Preparers     

TB-MU-350

Hiring Household Help
TB-IT-615 New York Source Income of Nonresident Individuals, Estates, and Trusts, and Part-Year Resident Individuals and Trusts
TB-IT-620 New York Source Income—Sole Proprietorships and Partnerships
TB-IT-690 Permanent Place of Abode
          
Mortgage Recording Tax
TB-MR-5 $10,000 Residential Property Exclusion on Certain Mortgages
TB-MR-15 Advances Secured by a Mortgage Executed Under a Confirmed Plan of Reorganization in Bankruptcy
TB-MR-30 Application of the Mortgage Recording Tax to Breakage Costs Secured Under Interest Rate Swap Agreements
TB-MR-165 Debtor-in-Possession Financing          
TB-MR-570 Mortgage of a Guarantee Given as Security for a Credit Line Debt
TB-MR-575 Mortgage Recording Tax on Mortgage Transactions After a Deed in Lieu of Foreclosure

TB-MR-580

Mortgages Partially Securing Multiple Debts or Obligations
Real Estate Transfer Tax
TB-RE-10 Additional Real Estate Transfer Tax—Application When More Than Three Condominium or Cooperative Units are Conveyed to a Single Purchaser
TB-RE-885 Transfer or Acquisition of a Controlling Interest—Additional Guidance
           
Sales Tax

TB-ST-5

Abstracts of Title and Other Public Records Searches
TB-ST-10 Advertising Services
TB-ST-25 Amending or Surrendering a Certificate of Authority
TB-ST-30 Amusement Parks—Admission, Ride, and Other Charges
TB-ST-40 Auto Repair and Body Shops
TB-ST-65 Beverages Sold by Food Stores, Beverage Centers, and Similar Establishments
TB-ST-70 Bulk Sales
TB-ST-75 Business Information for Sales Tax Purposes
TB-ST-103 Candy and Confectionery
TB-ST-104 Capital Improvements
TB-ST-105 Car Wash Services
TB-ST-107 Cartons, Containers, and Packaging MaterialsNew Posting
TB-ST-110 Caterers and Catering Services
TB-ST-113 Certificate of Capital Improvement - Exemption Form ST-124New Posting
TB-ST-118 Certification Requirements for Businesses that Contract with New York State
TB-ST-122 Clothing and Footwear Exemption
TB-ST-125 College Textbooks
TB-ST-126 College Textbooks - Exemption Form ST-121.4New Posting
TB-ST-128 Computer SoftwareNew Posting
TB-ST-130 Contractors—Sales Tax Credits
TB-ST-135 Convenience Stores and Bodegas
TB-ST-140 Coupons and Food Stamps
TB-ST-142 Co-vendor Agreements
TB-ST-145 Customer Loyalty Cards
TB-ST-160 Dietary Foods and Health Supplements
TB-ST-163 Direct Payment Permits
TB-ST-175 Do I Need to Register for Sales Tax?
TB-ST-190 Drop ShipmentsNew Posting
TB-ST-193 Drugstores and Pharmacies
TB-MU-210

E-File Mandate for Businesses     

TB-MU-220

E-File Mandate for Tax Return Preparers     

TB-ST-235 Exempt Use Certificate (Form ST-121)
TB-ST-240 Exemption Certificates for Sales Tax
TB-ST-243 Exemptions for Computer System Hardware (Form ST-121.3)New Posting
TB-ST-245 Exemptions Relating to Guide, Hearing, and Service Dogs
TB-ST-253 Farmers and Commercial Horse Boarding Operators - Exemption Form ST-125New Posting
TB-ST-265 Filing a Final Sales Tax Return
TB-ST-270 Filing Period Indicators on Final Sales Tax Returns
TB-ST-275 Filing Requirements for Sales and Use Tax Returns
TB-ST-276 Film Production in New York State
TB-ST-277 Florists: Sales of Flowers
TB-ST-280 Food and Beverages Sold from Vending Machines
TB-ST-283 Food and Food Products Sold by Food Stores and Similar Establishments
TB-ST-315 Government Employee Occupancy of Hotel Rooms - Exemption Form ST-129New Posting
TB-ST-320 Gratuities and Service Charges
TB-ST-329 Health and Fitness Clubs

TB-MU-350

Hiring Household Help
TB-ST-331 Hotel and Motel Occupancy
TB-ST-333 Hotel Services
TB-ST-340 Household Movers and Warehousers—General (permanent) storage and storage pods
TB-ST-341 Household Movers and Warehousers—Sales of moving services and related transactions
TB-ST-350 How to Apply for a Refund of Sales and Use Tax
TB-ST-360 How to Register for New York State Sales Tax
TB-ST-400 Interior Decorating and Design Services
TB-ST-405 Internet Data Centers
TB-ST-525 Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments
TB-ST-530 Lists of Exempt and Taxable Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
TB-ST-535 Live Dramatic and Musical Arts Performances - Exemption Form ST-121.9New Posting
TB-ST-555 Materialmen and the Pay-When-Paid Option
TB-ST-575 Miscellaneous Personal Services and Related Sales in New York City
TB-ST-590 Motor Vehicles, Vessels, and Trailers
TB-ST-620 Newspapers, Periodicals, and Shopping Papers
TB-ST-640 North American Industry Classification System (NAICS) Codes
TB-ST-665 Operators of Internet Data Centers (Web Hosting) - Exemption Form ST-121.5New Posting
TB-ST-677 Parking, Garaging, and Storing Motor Vehicles
TB-ST-679 Parking Services in New York City
TB-ST-690 Production Equipment and Utilities Used by Supermarkets, Grocery Stores and Delis
TB-ST-692 Promotional Materials - Exemption Form ST-121.2New Posting
TB-ST-695 Purchases by Restaurants, Taverns, and Similar Establishments
TB-ST-700 Purchases and Sales by Governmental Entities
TB-ST-730 QEZE Sales Tax Credit or Refund
TB-ST-740 Quick Reference Guide for Taxable and Exempt Property and Services
TB-ST-755 Racehorses
TB-ST-757 Racehorses - Exemption Form ST-126New Posting
TB-ST-765 Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions
TB-ST-770 Recordkeeping Requirements for Sales Tax Vendors
TB-ST-773 Research and Development
TB-ST-775 Residential Energy Sources and Services
TB-ST-805 Sales and Use Tax Penalties
TB-ST-806 Sales by Restaurants, Taverns, and Similar Establishments
TB-ST-807 Sales from Your Home
TB-ST-810 Sales Tax Credits
TB-ST-820 Sales Tax Rate Publications
TB-ST-825 Sales Tax Rates, Additional Sales Taxes, and Fees
TB-ST-835 Sandwiches
TB-ST-838 Shipping and Delivery Charges
TB-ST-860 Taxable Receipt
TB-ST-890 Tractors, Trailers, Semitrailers, or Omnibuses - Exemption Form ST-121.1New Posting
TB-ST-895 Transitional Provisions for Sales Tax Rate Changes
TB-ST-910 Use Tax for Businesses
TB-ST-913 Use Tax for Individuals (including Estates and Trusts)
TB-ST-925 Vendor Collection Credit
TB-ST-930 Veterinarians
Withholding Tax
TB-MU-210

E-File Mandate for Businesses     

TB-MU-220

E-File Mandate for Tax Return Preparers     

TB-MU-350

Hiring Household Help

 

Updated: August 08, 2014