Sales and use tax
Fuel taxes suspension
The recently enacted New York State budget suspended certain taxes on motor fuel and diesel motor fuel effective June 1, 2022. See N-22-1, Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel Beginning June 1, 2022. Subscribe to Sales tax emails to receive notifications as we issue additional guidance.
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.
- For information on the Oneida Nation Settlement Agreement, see Oneida Nation Settlement Agreement.
- Sales tax rates and identifying the correct local taxing jurisdiction
File and pay
- File sales tax returns
- Filing due dates
- Sales Tax Web File (the e-file mandate requires most taxpayers to Web File)
- Sales tax forms and instructions current tax year
- Sales tax forms and instructions prior years and periods
- Sales tax credits and refunds
- Sales tax penalties and interest
- Establish a segregated bank account
Taxable and exempt sales
- Products, services, and transactions subject to sales tax
- Exempt organizations, governmental entities, and IDAs
- Taxable Receipt - How Discounts, Trade-Ins, and Additional Charges Affect Sales Tax (TB-ST-860)
Register as a sales tax vendor
Business best practices
- Business Information for Sales Tax Purposes (TB-ST-75)
- Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770)
- Establishing a segregated account for sales tax
- Use Tax for Businesses (TB-ST-910)
- Use Tax for Individuals (Including Estates and Trusts) (TB-ST-913)
Publications and guidance
- Guidance for specific types of businesses
- Sales tax publications (Pub) and bulletins (TB)
- Sales tax audits
- Sales tax technical memoranda (TSB-M)
- Important notices (N-Notice)
- Sales tax advisory opinions (AO)
- Sales tax guidances (NYT-G)
- Sales tax statistical reports
- Registered Sales Tax Vendor Lookup
Unpaid tax debt programs
- Installment payment agreement
- Voluntary Disclosure and Compliance program - eligible taxpayers who owe unpaid taxes may be able to avoid monetary penalties and possible criminal charges.
- Offer in Compromise Program - allows qualifying, financially distressed taxpayers the opportunity to put overwhelming tax liabilities behind them by paying a reasonable amount in compromise.