New York

A late New York sales tax return can create several separate costs: a late-filing penalty, a late-payment penalty in the circumstances described below, daily-compounded interest on unpaid tax, and the loss of any otherwise available vendor collection credit. Even a return showing…

New York use tax generally applies when a business uses taxable property or services in New York but the required New York sales tax was not paid. The issue commonly arises with out-of-state and remote purchases, property taken from resale inventory, and…

New York Sales Tax Web File allows a registered sales tax vendor to prepare and submit its sales and use tax return through a Business Online Services account. To reach the filing service, sign in or create an account, open Account Summary,…

New York show and entertainment vendors that sell taxable tangible personal property or taxable services generally need a regular Certificate of Authority. This applies to vendors at craft shows, antique shows, flea markets, sporting events, and similar events, even when sales are…

To cancel a New York Certificate of Authority, file a final sales tax return, provide the date and reason the business stopped operating under that registration, and destroy the certificate. Do not send the paper certificate back to the New York State…

In New York, shipping and handling charges generally follow the tax treatment of the sale. If a seller bills a customer for shipping, delivery, handling, transportation, or postage connected with a taxable product or service, that charge is part of the taxable…

New York’s clothing and footwear exemption is an item-by-item sales tax rule, not a blanket exemption for an entire purchase. Qualifying clothing and footwear sold for less than $110 per item or pair are exempt from New York State’s 4% sales and…