[PDF] Publication 750:(11/15):A Guide to Sales Tax in New York State





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Publication 750:(11/15):A Guide to Sales Tax in New York State

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Publication 750:(11/15):A Guide to Sales Tax in New York State

Pub 750 (/)Publication 750

A Guide to Sales Tax in

New York State

Publication 750

(11/15)

About this publication

This

publication 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 i

s 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 information

contained 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 obtain

your 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 Bulletins

Filing 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
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