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 5

Publication 774 (2/11)

Table of Contents

Page

1. When must you pay New York State and local sales or use tax directly to the Tax Department? ................. 7

2. Who is a New York State resident for sales and use tax purposes? Can you be a resident

of more than one locality for sales and use tax purposes? .............................................................................. 8

3. What are some examples of when you must pay tax directly to the Tax Department? .................................. 9

4. What tangible personal property and services are subject to sales and use taxes? ....................................... 10

5. What price do you use to determine the amount of tax due? ........................................................................ 11

6. What rate do you use to compute the tax? .................................................................................................... 12

7. Are there special rules that apply to paying tax on motor vehicles, trailers, or vessels (boats)? .......... …....13

8. How do you pay tax if your business is required to be registered for sales tax purposes? ........................... 14

9. If you are filing a New York State income tax return, when and how do you, as an

individual, estate, or trust, pay the tax to the Tax Department? ................................................................... 14

10. When and how do you, as an individual, estate, or trust, pay the tax to the Tax Department

if you are not filing a New York State income tax return? ........................................................................... 16

11. When and how does a corporation, partnership, LLC, or LLP pay the tax to the

Tax Department? ........................................................................................................................................... 18

12. Do you get a credit for sales or use tax paid to another state, to a local jurisdiction

in another state, or to another locality in New York State? .......................................................................... 18

13. What happens if you don’t pay the tax due? ................................................................................................. 19

Need help? ....................................................................................................................................... back cover