A Guide To Sales Tax In New York State - New York State Department Of Taxation And Finance Page 22
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44Publication 750 (8/04)
residences outside of New York State, sales tax is to be collected at the
rate in effect in the local jurisdiction where the business is a
New York State resident.
If a business is a resident of more than one taxing jurisdiction within
New York State (whether or not it has one or more residences outside
of New York State), sales tax is to be collected at the rate in effect in
the local jurisdiction within New York State where the vehicle is
principally garaged or the boat is principally stored. The storage of a
boat includes mooring it.
If the purchaser is a business that is not a resident of New York State,
generally, no sales tax is imposed unless the vehicle or boat is
registered in New York State. If the vehicle or boat is registered in
New York State, sales tax is to be collected at the rate in effect in the
jurisdiction where the vehicle or boat was delivered to the purchaser.
For sales tax purposes, a business is a resident of a taxing jurisdiction
if it carries on any employment, trade or profession or maintains a
place of business in the jurisdiction. The storage of property,
including vehicles and boats, constitutes maintaining a place of
business.
Shipping and delivery
If you charge your customer for shipping or delivery on the sale of
charges
tangible personal property or tangible personal property on which a
taxable service has been performed, the amount on which the sales tax
is to be computed includes your charges for shipping or delivery.
However, if the customer arranges delivery by a third person and pays
this person directly, the third person’s delivery charge is not taxable.
See TSB-M-92(2)S for more information.
Sales tax collection
Collection charts for New York State and local sales taxes are
charts are available
available from the Tax Department. See the Need help? section on the
back cover of this publication.
Whenever you give your
Whenever you give your customer any sales slip, invoice, receipt, or
customer a written
other statement relating to the sales transaction, you must separately
receipt, the amount of
state the amount of sales tax due on the sales slip, invoice, receipt, or
sales tax must be
other statement.
separately stated on that
receipt. If you do not
If you do not provide your customer with a written receipt, you may
provide your customer
use the alternate unit price method. The unit price is the price of the
with a written receipt,
product, including sales tax, at which the sale is recorded. This price
you may use the
is either rung up on a cash register or accounted for in some other way.
alternate unit price
If you use this method, you must display a sign telling the customer
method
that the price he or she is paying includes sales tax. You must also
distinguish products offered for sale by: labeling them taxable or
nontaxable; displaying taxable and nontaxable products separately; or
-22-
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