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 3

Publication 774 (2/11)

About This Publication

Purchaser’s Obligations to Pay Sales and Use Taxes Directly to the Tax Department

Questions and Answers

This publication answers commonly asked questions about when individuals, estates, and trusts must pay sales

or use taxes directly to the New York State Department of Taxation and Finance (Tax Department). The

questions and answers in this publication also apply to businesses located in New York State that are not

required to be registered for New York State sales and use tax purposes. However, this publication is not

intended to answer questions relating to businesses that are registered or are required to be registered for sales

tax purposes. For purposes of this publication, the word tax may be used to refer to either the sales tax, the use

tax, or both. Also, the term personal purchases will be used to mean non-business related purchases.

All businesses located in New York State that sell taxable property or services are required to be registered for

sales tax purposes and must collect New York State and local taxes on taxable property delivered to purchasers

in New York State, or on taxable services performed for purchasers in New York State. Certain businesses that

are located outside of New York State are not required to collect New York State and local tax. Businesses are

required to separately state the amount of any New York State and local sales tax collected on any receipt

provided to purchasers. If a business does not collect New York State and local sales tax from a purchaser, it is

the purchaser’s responsibility to pay tax directly to the Tax Department on a taxable transaction.

For additional information, see Tax Bulletin Use Tax for Businesses (TB-ST-910) and Tax Bulletin Use Tax for

Individuals (including Estates and Trusts) (TB-ST-913). These documents together with other tax information

are available on the Department’s Web site at

Note: A Publication is an informational document that addresses a particular topic of interest to

taxpayers. Subsequent changes in the law and regulations, judicial decisions, Tax Appeals

Tribunal decisions, or changes in Department policies could affect the validity of the information

contained in a publication. Publications are updated regularly and are accurate on the date issued.

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Parent category: Financial