Sales 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

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 - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system.
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 - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. 
TB-ST-103 Candy and Confectionery
TB-ST-104 Capital Improvements
TB-ST-105 Car Wash Services
TB-ST-110 Caterers and Catering Services
TB-ST-118 Certification Requirements for Businesses that Contract with New York State
TB-ST-122 Clothing and Footwear ExemptionNew Posting
TB-ST-125 College Textbooks
TB-ST-130 Contractors--Sales Tax Credits - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system.
TB-ST-135 Convenience Stores and Bodegas - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. 
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-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-245 Exemptions Relating to Guide, Hearing, and Service Dogs
TB-ST-265 Filing a Final Sales Tax Return  - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system.
TB-ST-270 Filing Period Indicators on Final Sales Tax Returns
TB-ST-275 Filing Requirements for Sales and Use Tax Returns - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. 
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-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 - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system.
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 ClothingNew 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 TrailersNew Posting
TB-ST-620 Newspapers, Periodicals, and Shopping Papers
TB-ST-640 North American Industry Classification System (NAICS) Codes
TB-ST-690 Production Equipment and Utilities Used by Supermarkets, Grocery Stores and Delis
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-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 DevelopmentNew Posting
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 - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system. 
TB-ST-820 Sales Tax Rate Publications
TB-ST-825 Sales Tax Rates, Additional Sales Taxes, and Fees - Note: Sections of this bulletin are currently being updated to reflect the new Sales Tax Web File system.
TB-ST-835 Sandwiches
TB-ST-838 Shipping and Delivery Charges
TB-ST-860 Taxable Receipt
TB-ST-895 Transitional Provisions for Sales Tax Rate ChangesNew Posting
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

 

Updated: March 13, 2014