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Sales tax publications (by 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.

Sales tax publications (by number)
NumberTitle
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-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PUB-30 A Guide to Sales and Use Tax Incentives Within Empire Zones - Publication 30 is obsolete and is no longer available.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-38 Your Rights as a Taxpayer. This publication was combined into Publication 131.
PUB-55 Designated Private Delivery Services
PUB-63 Specifications for Reproduction of New York State Sales and Use Tax, Employment, and Metropolitan Commuter Transportation Mobility Tax Forms 
PUB-77 Specifications for Reproduction of New York State Sales and Use Tax Forms. This publication has been replaced by Publication 63.
PUB-132 Computer-Assisted Audits – Guidelines and Procedures for Sales Tax Audits
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-718 New York State Sales and Use Tax Rates by Jurisdiction - Effective December 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 December 1, 2015
PUB-718-CS Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective December 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PUB-718-EZ Empire Zones Sales and Compensating Use Tax Refund Rates - Publication 718-EZ is obsolete and is no longer available.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 September 1, 2016
PUB-718-FC Local Sales and Use Tax Rates on Commercial Fuel Cell Systems Equipment, Electricity, and Hydrogen Effective June 1, 2016
PUB-718-PPA Local Sales and Use Tax Rates on Sales of Electricity under Solar Power Purchase Agreements - Effective December 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 September 1, 2015
PUB-718-S Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment - Effective December 1, 2015
PUB-750
 
A Guide to Sales Tax in New York State. See also Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740).
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 September 1, 2017.  See also Important Notice N-17-7, Notice to Article 12-A Distributors of Diesel Motor Fuel
PUB-790
 
Chart for Prepayment of Sales Tax on Motor Fuel - Effective September 1, 2017.  See also Important Notice N-17-6, Notice to Article 12-A Distributors of Motor Fuel
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 December 1, 2015)
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 Highway Diesel Motor Fuel Sold at Retail - Effective September 1, 2016 
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-903 Businesses Authorized to Issue Preliminary Certifications for Fuels - Effective July 1, 2017
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)

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.
 

Other information

Updated: