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Sales and use tax

Sales and use tax exemption for diapers

Effective December 1, 2022, retail sales of diapers intended for human use are exempt from state and local sales and use taxes. For more information, see Summary of 2022 sales and other tax type changes.

New Special Tax on Peer-to-Peer Car Sharing

Effective September 1, 2022, new taxes are imposed on the gross receipts paid by a shared vehicle driver for use of a shared vehicle under a peer-to-peer car sharing program in New York State. For more information, see TSB-M-22(1)SSpecial Taxes on Peer-to-Peer Car Sharing.

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.

File and pay

Taxable and exempt sales

Register as a sales tax vendor

Business best practices

Use tax

Publications and guidance

Unpaid tax debt programs

Other resources

NYS Sales Tax Starting a Business

Video: NYS Sales Tax Starting a Business

NYS Sales Tax Rates and Jurisdictions

Video: NYS Sales Tax Rates and Jurisdictions

Sales Tax Record Keeping Requirements

Video: Sales Tax Record Keeping Requirements

NYS Sales Tax Exemption Certificates

Video: NYS Sales Tax Exemption Certificates

NYS Sales Tax Exempt Organizations

Video: NYS Sales Tax Exempt Organizations

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