Publication 774 - Purchaser'S Obligations To Pay Sales And Use Taxes Directly To The Tax Department Questions And Answers - Nys Department Of Taxation And Finance Page 10
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20Publication 774 (2/11)
seller did not collect New York State sales tax from the business.
• The business buys office supplies in New Jersey and brings them back
to New York State for use in the business.
• The business orders office equipment through a catalog from a vendor
located in Michigan. The equipment is shipped by common carrier to
the business in New York State.
• The business sends a fax machine to New Jersey to be repaired. The
repaired fax machine is returned by common carrier to the business in
New York State.
• The business purchases and pays sales tax on office equipment and
supplies in a locality in New York State with a lower tax rate than the
rate in the locality in New York State in which the business is located.
When the business brings the equipment and supplies to its office, it will
owe tax for the difference between the rate in the locality where the
office is located and the rate in the locality where the business
purchased the equipment and supplies.
• The business picks up and pays sales tax on a printer that it had
repaired at a business in a locality in New York State which has a
lower sales tax rate than the rate in the locality where the business is
located. The business will owe tax for the difference between the rate in
the locality where the business is located and the rate in the locality
where the business had the printer repaired.
• The business takes its computer to Pennsylvania to be repaired. The
business then picks it up and returns it to its office in New York State.
The business owes tax on the cost of the repairs when it brings the
computer back to New York State for use in the business.
• A dentist located in New York State buys equipment from a dental
supply company in another state, and has the equipment delivered to
the New York office. The dentist will owe tax at the rate in the locality
in New York State where the office is located.
Most sales of tangible personal property are subject to sales and use tax.
4. What tangible
personal
Some examples are: cigarettes and other tobacco products; alcohol; candy;
property and
books (other than college textbooks purchased by full and part-time college
services are
students for their courses); electronic equipment; furniture; collectibles
subject to sales
(stamps, coins, etc., bought for collections); works of art; off-the-shelf
computer software; and generally, a garage sale item costing more than
and use taxes?
$600.
10
ADVERTISEMENT
0 votes
Related Articles
Related forms
Publication 774 - Purchaser's Obligations To Pay Sales And Use Taxes Directly To The Tax Department Questions And Answers
Financial
Form St: Dpa1 - Application For Direct Pay Permit Form To Report And Pay Sales And Use Taxes Directly To The Alabama Department Of Revenue
Financial
Form R-1061-l - Application For Authority To Remit Lease/rental Sales Taxes Directly To The Louisiana Department Of Revenue
Financial
Form R-1061 - Application For Direct Payment Of Lease/rental Tax To The Louisiana Department Of Revenue
Financial
Form R-1061 - Application For Direct Payment Of Lease/rental Tax To The Louisiana Department Of Revenue
Financial
Form Liq-4b - Liquor Wholesaler Monthly Report Of Sales To Airlines - Nevada Department Of Taxation
Financial
Form Ltd 4b - Liquor Wholesaler Monthly Report Of Sales To Airlines - Nevada Department Of Taxation
Financial
Related Categories
Parent category: Financial