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Publication 750:(11/15):A Guide to Sales Tax in New York State
taxpayers. Subsequent changes in the law and regulations judicial decisions
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Oct 1 2021 NEW YORK STATE. BOARD OF LAW EXAMINERS. COURSE MATERIALS FOR THE NEW YORK LAW COURSE AND. NEW YORK LAW EXAMINATION. Revised OCTOBER 2021 ...
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Pub 750 (/)Publication 750
A Guide to Sales Tax in
New York State
Publication 750
(11/15)About this publication
Thispublication is a comprehensive guide to New York State and local sales and use taxes for businesses that
sell taxable tangible personal property, perform taxable services, receive admission charges, or operate a hotel
or motel, and restaurants, taverns, or other establishments that sell food and drink. Note:For basic, easy-to-understand explanations of particular sales tax topics, see our sales tax bulletins
available on the Tax Department"s website at www.tax.ny.gov. We continue to add new bulletins on a regular
basis. It is the department"s goal that all taxpayers meet their sales tax obligations and pay the correct amount of tax
they owe. If your business makes sales of property or services that are subject to sales tax, you must register for sales tax purposes and obtain a Certificate of Authority. You should thoroughly read all the informationcontained in this publication so that you become aware of your obligations in regard to sales tax. If you do not
fulfill your obligations under the Sales Tax Law, you could be subject to penalties. Some of these obligations
include, but are not limited to: Certificate of Authority (see page 12, How to obtainyour Certificate of Authority) and Tax Bulletin How to Register for New York State Sales Tax (TB-ST-360)
22, Calculating and stating the sales tax) and Tax Bulletin Taxable Receipt-How Discounts, Trade-ins and Additional Charges Affect Sales Tax (TB-ST-860); -completed sales tax exemption certificates (see page 27, Exemption certificates) and Tax Bulletin Exemption Certificates for Sales Tax (TB-ST-240) nd adequate manner (see
Part 3, Record
keeping ) and Tax Bulletin Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770) d remitting any sales tax due in a timely manner as a trustee for the state (see Part 4, Filing your sales tax return), Tax BulletinsFiling Requirements for Sales and Use Tax Returns
(TB-ST-275), E-File Mandate for Businesses TB-MU-210) and E-File Mandate for Tax Return Preparers (TB-MU-220); quotesdbs_dbs2.pdfusesText_3[PDF] new york towns that start with c
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