Tax Bulletins—Sales Tax (TB-ST)
I Sales tax administration
Starting or buying a business
Ending or selling a business
What is subject to sales tax?
How to file sales tax returns
How much sales tax is due?
Use tax
Exemption certificates
Credits and refunds
Penalties
Exemptions
Sales tax on products and services
Admission charges
Governmental entities
Moving and storage services
Information services
Printed materials
Sales tax on services
Sales tax administration
Starting or buying a business (including home-based businesses)
- Do I Need to Register for Sales Tax? (TB-ST-175) issued 3/26/10
- How to Register for New York State Sales Tax (TB-ST-360) issued 3/26/10
- Record-Keeping Requirements for Sales Tax Vendors (TB-ST-770) issued 3/26/10
- Sales from Your Home (TB-ST-807) issued 3/26/10
Ending or selling a business
- Amending or Surrendering a Certificate of Authority (TB-ST-25) issued 3/26/10
- Filing a Final Sales Tax Return (TB-ST-265) issued 3/26/10
- Filing Period Indicators on Final Sales Tax Returns (TB-ST-270) issued 3/26/10
What is subject to sales tax?
- Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740) issued 6/17/10
- Abstracts of Title and Other Public Records Searches (TB-ST-5) issued 9/23/10
- Amusement Parks - Admission, Ride, and Other Charges (TB-ST-30) issued 7/28/10
- Car Wash Services (TB-ST-105) issued 9/23/10
- Newspapers, Periodicals, and Shopping Papers (TB-ST-620) issued 11/2/10
- Purchases and Sales by Governmental Entities (TB-ST-700) issued 11/2/10
How to file sales tax returns
- Contractors--Sales Tax Credits (TB-ST-130) issued 6/23/10
- Filing a Final Sales Tax Return (TB-ST-265) issued 3/26/10
- Filing Period Indicators on Final Sales Tax Returns (TB-ST-270) issued 3/26/10
- Filing Requirements for Sales and Use Tax Returns (TB-ST-275) issued 3/26/10
- Sales Tax Credits (TB-ST-810) issued 3/26/10
- Vendor Collection Credit (TB-ST-925) *updated 11/2/10
How much sales tax is due?
- Contractors--Sales Tax Credits (TB-ST-130) issued 6/23/10
- Coupons and Food Stamps (TB-ST-140) issued 3/26/10
- Sales Tax Credits (TB-ST-810) issued 3/26/10
- Sales Tax Rate Publications (TB-ST-820) issued 3/26/10
- Sales Tax Rates, Additional Sales Taxes, and Fees (TB-ST-825) issued 3/26/10
- Taxable Receipt (TB-ST-860) issued 3/26/10
- Vendor Collection Credit (TB-ST-925) *updated 11/2/10
Use tax
- Use Tax for Businesses (TB-ST-910) issued 6/17/10
- Use Tax for Individuals (including Estates and Trusts) (TB-ST-913) issued 6/17/10
Exemption certificates
- Exemption Certificates for Sales Tax (TB-ST-240) issued 3/26/10
- Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740) issued 6/17/10
Credits and refunds
- Contractors--Sales Tax Credits (TB-ST-130) issued 6/23/10
- How to Apply for a Refund of Sales and Use Tax (TB-ST-350) issued 3/26/10
- Sales Tax Credits (TB-ST-810) issued 3/26/10
- Vendor Collection Credit (TB-ST-925) *updated 11/2/10
Penalties
- Sales and Use Tax Penalties (TB-ST-805) issued 3/26/10
Exemptions
- College Textbooks (TB-ST-125) issued 7/28/10
- Exemptions Relating to Guide, Hearing, and Service Dogs (TB-ST-245) issued 7/28/10
- Purchases and Sales by Governmental Entities (TB-ST-700) issued 11/2/10
- Newspapers, Periodicals, and Shopping Papers (TB-ST-620) issued 11/2/10
Sales tax on products and services
Admission charges
Governmental entities
- Purchases and Sales by Governmental Entities (TB-ST-700) issued 11/2/10
Moving and Storage Services
- Household Movers and Warehousers - General (Permanent) Storage and Storage Pods (TB-ST-340) issued 3/18/11
- Household Movers and Warehousers - Sales of Moving Services and Related Transactions (TB-ST-341) issued 3/18/11
Information services
Printed materials
- College Textbooks (TB-ST-125) issued 7/28/10
- Newspapers, Periodicals, and Shopping Papers (TB-ST-620) issued 11/2/10
Sales tax on services
- Car Wash Services (TB-ST-105) issued 9/23/10
Updated:
