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

What is the New York state sales tax law?

10 New York State Tax Law (Tax Law), Section 1210. 11 In cases where a vendor does not collect sales tax – such as when a purchase is made out of State for in-State use – the buyer is responsible for reporting the “compensating use tax,” which is equal to the sales tax that would have been collected by the vendor.

What is a commissioned salesperson?

Commission Salespersons: Under the Labor Law, a commissioned salesperson is an employee whose principal activity includes sales and who is paid, in whole or part, on a commission basis. The Labor Law excludes employees whose principal activity is of a supervisory, managerial, executive, or administrative nature.

What is a New York state sales tax vendor?

While every person who sells taxable, tangible personal property or taxable services in New York State is a sales tax vendor, most taxable sales are made by retail stores. Vendors are responsible for collecting the tax at the point of sale.

Do I need to register for sales tax in New York?

Although you may not have sufficient connection with New York State to require you to be registered, you may voluntarily register for sales tax purposes to collect and remit the sales tax that is otherwise due from the purchaser.