A Guide To Sales Tax In New York State - New York State Department Of Taxation And Finance Page 3

About this publication

Publication 750 is a guide to New York State and local sales and use taxes.

This publication will assist you in deciding whether or not you are required to register as a vendor for

New York State sales tax purposes. If you are a farmer, contractor, or manufacturer, for example, this

publication will help you determine whether you must apply to register as a vendor with the Tax

Department. 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,

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, rentals of hotel rooms, admissions

to places of amusement, dues paid to social or athletic clubs, and charges of a roof garden, cabaret, or

other similar place.

Once you are registered as a vendor, you are responsible for collecting and remitting both state and local

sales taxes to the Tax Department, along with any compensating use tax you may owe. This

publication, therefore, includes information about local sales and use taxes, as well as New York State

sales and use taxes.

Although this publication explains many aspects of these taxes, every situation that could occur is not

covered. For example, the sale of items through vending machines is not addressed in this publication.

If you have any questions about sales and use tax, please contact us. See the Need help? section on the

back cover of this publication.

In addition to being required to apply to become a registered vendor for sales tax purposes, you may

also be subject to the registration, collection, or payment requirements of other taxes. For a more

detailed description of these taxes, see Publication 20, New York State Tax Guide for New Businesses.

Although accurate, the information in this publication has been simplified. If there is any discrepancy

between it and the Tax Law or regulations, the Tax Law and regulations will govern.

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