Publication 750:(11/15):A Guide To Sales Tax In New York .
Publication 750A Guide to Sales Tax inNew York StatePub 750 (11/15)
Publication 750(11/15)About this publicationThis publication is a comprehensive guide to New York State and local sales and use taxes for businesses thatsell taxable tangible personal property, perform taxable services, receive admission charges, or operate a hotelor 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 regularbasis.It is the department’s goal that all taxpayers meet their sales tax obligations and pay the correct amount of taxthey owe. If your business makes sales of property or services that are subject to sales tax, you must registerfor 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 notfulfill your obligations under the Sales Tax Law, you could be subject to penalties. Some of these obligationsinclude, but are not limited to: registering for sales tax purposes and displaying a 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); collecting the proper amount of sales tax from customers (see page 22, Calculating and stating the salestax) and Tax Bulletin Taxable Receipt-How Discounts, Trade-ins and Additional Charges Affect Sales Tax(TB-ST-860); issuing and accepting properly-completed sales tax exemption certificates (see page 27, Exemptioncertificates) and Tax Bulletin Exemption Certificates for Sales Tax (TB-ST-240); maintaining records of sales and purchases in an orderly and adequate manner (see Part 3, Recordkeeping) and Tax Bulletin Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770); filing sales tax returns and remitting any sales tax due in a timely manner as a trustee for the state (seePart 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); assuming personal liability for the payment of sales tax by certain responsible persons of a business; and providing notice to the department 20 days prior to purchasing or acquiring business assets from a salestax vendor, other than in the ordinary course of business (see Part 6, Purchasing or acquiring a businessor its assets: Caution).Publication 900, Important Information for Business Owners, and Tax Bulletin Business Information for SalesTax Purposes (TB-ST-75) provide additional information on your responsibilities under the Sales Tax Law.Obligation to register for sales tax purposesYou must register for sales tax purposes with the Tax Department if you make sales that are subject to tax. Inaddition, you must be registered to issue or accept most exemption certificates and documents. See Part 1,Registration, to help you determine if you are required to register for sales tax purposes.3
Publication 750(11/15)As used in this publication and for purposes of the Tax Department’s registration rules, the term vendorincludes persons required to collect sales tax on sales and transactions described in Part II, Making sales.Also, when used in this publication, the terms sales, purchases, taxable sales, and taxable purchases, include,but are not limited to, where appropriate, the sale or purchase of the following: tangible personal property,certain services, rentals of hotel and motel rooms, admissions to places of amusement, and dues paid to socialor athletic clubs. See Tax Bulletin Do I Need to Register for Sales Tax? (TB-ST-175).Note: See page 17, Sales by New York and United States governmental entities and certain exemptorganizations, for information relating to sales by governmental entities and certain exempt organizations.Obligation to collect and remit taxOnce you are registered for sales tax purposes, you are responsible for collecting and remitting both state andlocal sales taxes to the Tax Department, along with any use tax you may owe. If your business is an entitysuch as a corporation or a partnership, the responsibility for collecting and remitting sales tax extends to theresponsible persons of the business. Therefore, certain owners, officers, directors, employees, partners ormembers (responsible persons) of a business can be held personally liable for the tax the business owes. Astrustees for the state, a business and its responsible persons must remit any sales tax that is due with timelyfiled sales tax returns. If you fail to collect and remit sales tax we may impose penalties and interest. (SeePart 4, Filing your sales tax return.)RecordkeepingYou must keep detailed records of every sale, the amount paid, charged, or due on the transaction, and thesales tax that is due, if any. Keeping good records of your business operation will help you prepare accurateand complete sales tax returns. (See Part 3, Recordkeeping and Tax Bulletin Recordkeeping Requirements forSales Tax Vendors (TB-ST-770).)In addition to being required to register for sales tax purposes, you may also be subject to registration,collection, or payment requirements for other taxes. For a more detailed description of these taxes, seePublication 20, New York State Tax Guide for New Businesses.Additional informationThe department has many general and industry-specific sales tax publications and technical servicememoranda that provide additional detailed information on various sales tax topics. You can obtain any taxbulletin, publication, memorandum (TSB-M) or document referenced in this publication by visiting the TaxDepartment’s website or by contacting us directly. You can also subscribe to receive timely notification of salestax changes by using our e-mail subscription service.If you have any questions about sales and use tax, you may contact us by using the information provided in theNeed help? section on the back cover of this publication.Note:A publication is an informational document that addresses a particular topic of interest totaxpayers. Subsequent changes in the law and regulations, judicial decisions, Tax AppealsTribunal decisions, or changes in department policies could affect the validity of theinformation contained in a publication. Publications are updated regularly and are accurate onthe date issued.4
Publication 750(11/15)Table of contentsPagePart I – RegistrationWho must be registered for sales tax purposes . 7Rules for out-of-state businesses . 8About your Certificate of Authority . 9Types of Certificates of Authority . 10How to obtain your Certificate of Authority . 12Denial of a Certificate of Authority . 12Taxpayers’ Bill of Rights . 13Registration rules for farmers . 13Registration rules for contractors . 13Registration rules for manufacturers . 14Part II – Making salesTaxable sales . 14Additional sales taxes and fees you may be required to collect . 19Sales taxes imposed only within New York City . 20Sales taxes imposed by certain school districts . 21Calculating and stating the sales tax . 22Exempt sales . 25Exempt sales – exemption certificate required. 26Exemption certificates . 27Exempt purchasers. 28Taxable business purchases . 29Part III – RecordkeepingRecordkeeping rules . 31Part IV – Filing your sales tax returnFiling requirements . 33Completing your sales and use tax return . 35Part V – Show and entertainment promotersShow promoters . 37Entertainment promoters . 38Part VI – Purchasing or acquiring a business or its assets: CautionBulk sales transactions . 40Appendix – List of common sales tax forms . 43Need help? .Back cover5
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Publication 750(11/15)Part 1 – RegistrationWho must be registered for sales tax purposesYou must beregistered for salestax purposes withthe Tax Departmentif you will be sellingtangible personalproperty or serviceson which you arerequired to collectsales taxIf you will be selling property or services in New York State that are subjectto sales tax, you may be required to collect the sales tax from the person towhom you make the sale. (The discussion on page 14 under Taxable saleswill help you determine whether the sales you make are subject to salestax.) In general, the sales tax you must collect and remit is computed usingthe combined state and local rate in effect in the locality where you deliverthe taxable product or service to the customer. See pages 22 through 25 ofthis publication for information on the special rules for calculating andcollecting tax on sales of motor fuels, alternative fuels, motor vehicles, andcertain boats. If you must collect sales tax on your sales, then you mustregister for sales tax purposes with the Tax Department and obtain aCertificate of Authority (see page 12 and Tax Bulletin How to Register forNew York State Sales Tax (TB-ST-360)).You must beregistered for salestax purposes toissue or accept mostNew York Statesales tax exemptioncertificatesYou must also be registered for sales tax purposes to issue or accept mostNew York State sales tax exemption documents. For example, even thoughwholesalers may never collect sales tax because all of their purchases andsales are for resale (and, therefore, are eligible for exemption from salestax), they must still be registered to legally issue and accept mostexemption documents.For additional information on who must be registered for sales tax purposes,see Tax Bulletin Do I Need to Register for Sales Tax? (TB-ST-175).If you engage inbusiness withoutobtaining a validCertificate ofAuthority, you willbe subject to asubstantial penaltyIf you are required to register for sales tax purposes but fail to do so andyou engage in business without having obtained a valid Certificate ofAuthority, you will be subject to a penalty. The penalty is up to 500 for thefirst day business is conducted without having obtained a valid Certificate ofAuthority, plus up to 200 per day for each day thereafter. The maximumpenalty for engaging in business without obtaining a valid Certificate ofAuthority is 10,000. See Tax Bulletin Sales and Use Tax Penalties(TB-ST-805).If you are changingyour organizationalstructure, you mustregister for sales taxpurposes as a newbusinessIf you change your organizational structure (for example, from a soleproprietorship to a corporation, a limited liability company, or a partnership),the new organization must register for sales tax purposes and obtain a newCertificate of Authority. The new business must obtain its own Certificate ofAuthority before it begins operating. You must also file a final return for yourexisting business and surrender or destroy the Certificate of Authority thatwas issued to the existing business. See Tax Bulletins Amending orSurrendering a Certificate of Authority (TB-ST-25) and Filing PeriodIndicators on Final Sales Tax Returns (TB-ST-270).7
Publication 750(11/15)Purchasing,transferring, orassigning businessassetsIf you are purchasing, transferring, or assigning either part or all of theassets of an existing business, there are specific rules that apply to thetransaction (see Part 6, Purchasing or acquiring a business or its assets:Caution).Rules for out-of-state businessesEven though you arelocated in anotherstate, if you havecustomers inNew York State, youmay be considered avendor for New YorkState sales taxpurposesEven though you are located outside of New York State, if you havecustomers in New York State, and you have sufficient connection withNew York State, you may be required to register for New York State andlocal sales tax purposes. For example, if you are located outside New YorkState, make sales of taxable products to persons within New York State,and regularly deliver the products in your trucks to your New York Statecustomers, you have sufficient connection with New York State and mustregister for sales tax purposes and collect and remit sales tax. You mustalso register if you solicit sales of taxable products or services throughemployees, salespersons, independent agents, or service representativeslocated in, or who enter New York State.If the only connection you have with New York State is the delivery of yourproducts into the state by the U.S. Postal Service or common carrier, youare not required to register or collect sales tax. Thus, some out-of-statebusinesses (including some mail order companies) may not have sufficientconnection with New York State to be required to collect and remit salestax.However, out-of-state sellers that make taxable sales of tangible personalproperty or services in New York are presumed to be sales tax vendorsunder certain conditions where they have agreements with New Yorkresidents to compensate them for referring potential customers to the seller.Also, under certain conditions, sellers of tangible personal property orservices located outside of New York that have an affiliate located inNew York may also be required to register to collect and remit sales tax. Formore detailed information, see TSB-M-08(3)S, New Presumption Applicableto Definition of Sales Tax Vendor, TSB-M-08(3.1)S, Additional Informationon How Sellers May Rebut the New Presumption Applicable to theDefinition of Sales Tax Vendor as Described in TSB-M-08(3)S, andTSB-M-09(3)S, Definition of a Sales Tax Vendor is Expanded to IncludeOut-of-State Sellers with Related Businesses in New York State.Although, as an out-of-state business, you may not be required to collectsales tax from your customers in New York State, your customers are stillresponsible for the payment of sales or use tax on their purchases. The usetax complements the sales tax. An example of when use tax applies is whena New York State resident purchases taxable products or services outsideof New York State and then brings them or has them brought into New YorkState for use here. For more information, see Tax Bulletin Use Tax forBusinesses (TB-ST-910).8
Publication 750(11/15)Although you may not have sufficient connection with New York State torequire you to be registered, you may voluntarily register for sales taxpurposes to collect and remit the sales tax that is otherwise due from thepurchaser. You will then have the same obligations as vendors that arerequired to register with the Tax Department.If you are required to register for sales tax purposes, or if you voluntarilyregister, you must collect sales tax on all taxable sales delivered by you, orfor you, to the purchaser, or the purchaser’s designee, in this state. The taxdue is the combined state and local rate in effect in the locality where thetaxable product or service is delivered.For more information on registration rules for out-of-state businesses, seeTax Bulletin Do I Need to Register for Sales Tax? (TB-ST-175).About your Certificate of AuthorityYour Certificate ofAuthority authorizesyou to collect salestax on your taxablesales and to issueand accept certainNew York Statesales tax exemptioncertificatesYour Certificate of Authority authorizes you to collect sales tax on yourtaxable sales and to issue and accept certain New York State sales taxexemption certificates. You cannot legally make taxable sales, collect tax onyour taxable sales, or issue or accept many exemption documents until youreceive your Certificate of Authority. Exemption certificates are forms that apurchaser fills out and gives to the seller, so that there is a record of whythe seller did not collect sales tax on the sale.You mustprominently displayyour Certificate ofAuthority at yourplace of businessYou must prominently display your Certificate of Authority at your place ofbusiness. If you have no permanent physical location, you can attach it toyour truck, cart, wagon, stand, or other vehicle or facility from which youconduct business. You are subject to a 50 penalty if you fail to properlydisplay your Certificate of Authority. See Tax Bulletin Sales and Use TaxPenalties (TB-ST-805).Once you receive your Certificate of Authority, you are considered to be inbusiness for sales tax purposes even if you never make a sale or neveropen the doors of your establishment. Therefore, it is important that you fileyour sales tax returns on time, even if you did not have any taxable salesduring the reporting period, to avoid penalties for not filing.If you have more than one place of business, you must display a Certificateof Authority at each place of business. You may not
Publication 750 (11/15) As used in this publication and for purposes of the Tax Department’s registration rules, the term . vendor. includes persons required to collect sales tax on sales and transactions described in Part II,
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