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 7
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20Publication 774 (2/11)
1. When must you
When you purchase taxable property or services from a seller (vendor) that is
pay New York
typically located in New York State and take delivery in New York State, the
State and local
vendor should collect state and local sales tax due and send it to the Tax
Department. However, you are responsible for paying the tax directly to the
sales or use tax
directly to the
Tax Department under the following three circumstances:
Tax
Deliveries into New York State without collection of sales tax
Department?
You owe state and local sales tax if you purchase taxable property or a
taxable service that is delivered to you in New York State without
payment of New York State and local tax to the seller, such as through
the Internet, by catalog, from television shopping channels, or on an
Indian reservation.
Purchases of property or services outside New York State with
subsequent use in New York State
You may also owe New York State and local use tax if you are a resident
of New York State at the time you purchase any of the following outside
New York State:
• property you bring into New York State for use in New York State;
• a service performed on property outside New York State, and you
bring the property into New York State for use here; or
• a service (such as a protective or detective service) provided to you
within New York State.
However, you are not required to pay state and local use tax on any
property or service performed on property that you purchased outside the
state before you became a resident of New York State.
You may be eligible for a credit for sales or use tax paid to another
state. See Publication 39, A Guide to New York State Reciprocal
Credits for Sales Taxes Paid to Other States.
Additional local tax
You may owe an additional local tax if you are a resident of a locality
(county or city) at the time of purchase and you make any of the
following transactions in a locality that has a lower tax rate than the
locality where you are a resident for sales and use tax purposes:
• purchase property and then bring the property into the locality
where you are a resident;
7
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