Tax Bulletins—Sales Tax (TB-ST)
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: