Form N-05-8 - New York State Sales And Use Tax Rate Decrease - New York State Department Of Taxtation And Finance
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2N-05-8
Important Notice
April 2005
New York State Sales and Use Tax Rate Decrease
Effective June 1, 2005
New York State’s additional
/
% sales and use tax rate
Special transitional provisions
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will expire. As of June 1, 2005, the state sales and use
(a) Layaway sales — The new tax rates will apply to all
tax rate is decreased to 4%. This change will affect your
sales in which the purchaser takes delivery of the
tax collections and payments if you make taxable sales or
merchandise on or after June 1, 2005.
deliveries to customers, or if you make taxable uses, within
(b) Utility bills — Where the bill for a sale of nonresidential
New York State. This decrease will apply to all taxable sales
energy sources and services is based on a meter
and uses in New York State, except as otherwise provided
reading that occurs on or after June 1, 2005, and the
by the special transitional provisions listed below. Please
number of days from June 1, 2005, to the date of the
see the chart on the back of this notice regarding the new
meter reading is more than half the total number of days
combined state and local sales and use tax rates in effect as
covered by the bill, you must report the sale at the new
of June 1, 2005.
rates effective June 1, 2005. The state sales and use
Note: Whenever a sales and use tax rate changes, the
tax rate does not apply to sales of residential energy
corresponding jurisdictional reporting code is replaced with
sources and services.
a new code. Therefore, you should be aware that all tax
Unless the sales are based on meter readings, sales of
rates affected by the state tax decrease described in this
nonresidential energy sources and services made on or
notice have been assigned new jurisdictional reporting
after June 1, 2005, will be subject to sales tax at the rate
codes. The new codes will be reflected in the sales and use
in effect at the time of delivery to the customer, whether
tax returns and related schedules for June 1, 2005, through
or not these sales were contracted for prior to any
August 31, 2005.
change in the sales tax rates.
If you report sales in one of the following jurisdictions:
(c) Telephone bills — Report charges for services
• Dutchess County
furnished on or after the date of the first bill dated in
• Nassau County
June 2005 at the new rates. Report charges for services
• Orange County
furnished before the date of the first bill dated in June
• Putnam County
2005 at the old rates, even though the services may be
• Rockland County
furnished after June 1, 2005.
• Suffolk County
• Westchester County
(d) Telephone answering services — Prorate receipts that
cover a period beginning before and ending after June 1,
Please see notice ST-05-4 for an explanation of the increase
2005. Receipts for the period prior to June 1, 2005,
to
/
% of the tax imposed in these jurisdictions for the
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must be reported at the old rates. Report receipts for the
benefit of the Metropolitan Commuter Transportation District
period on and after June 1, 2005, at the new rates.
(MCTD). The resulting new tax rates discussed in ST-05-4
also reflect the decrease in the state sales and use tax rate
(e) Social and athletic club dues — Regardless of the
described in this notice.
date a bill is mailed, report all bills covering any period
that begins on or after June 1, 2005, at the new rates.
If you report sales in New York City, please see notice
Report all bills covering periods that begin before June 1,
ST-05-3 for an explanation of the decrease to 4% of the local
2005, at the old rates.
rates of tax imposed in New York City, and notice ST-05-4 for
an explanation of the increase to
/
% of the tax imposed in
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(f) Admissions — Report taxable admissions to an event
the MCTD. The resulting new tax rates described in notice
occurring on or after June 1, 2005, at the new rates,
ST-05-3 take into account the rate changes described in this
whether or not the admission charge was paid before
notice and in notice ST-05-4.
that date, unless the tickets were sold and delivered
New York City comprises five counties. These counties are
before June 1, 2005, to the person attending the event.
also boroughs whose names are more widely known. The
counties, with borough names shown in parentheses, are
Bronx (Bronx), Kings (Brooklyn), New York (Manhattan),
Queens (Queens), and Richmond (Staten Island).
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