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 9
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20Publication 774 (2/11)
An estate or trust that is carrying on a business, trade, profession, or
employment in New York State is a resident for sales and use tax purposes
of the state and of any county or city in which the estate or trust is carrying
on these activities, with respect to the purchase of taxable property or
services used in these activities.
A corporation incorporated under the laws of New York is a resident of
New York State. A corporation, association, partnership (including an LLP),
LLC, or other entity doing business in New York State or maintaining a
place of business in New York State is a resident of New York State and of
any locality in which it is doing business or maintaining a place of business.
The following are examples of when a New York State resident must pay tax
3. What are some
examples of
directly to the Tax Department. These examples apply when the seller of the
when you must
property or service did not collect New York State or local sales tax from
you, or did not collect the local tax using the rate for the locality in which
pay tax directly
to the Tax
you live.
Department?
• You buy furniture in Massachusetts and you bring it back to New York
State for use in your residence.
• You take your stereo equipment to Connecticut to be repaired; after it
has been fixed, you bring it back to New York for use in your residence.
• You order a bedspread over the Internet from a vendor located in
Georgia and it is delivered by mail for your use in New York State.
• You send your watch to a repair shop in Pennsylvania to be repaired.
The repaired watch is returned by mail to your residence in New York
State.
• You purchase a piece of jewelry and pay sales tax in a locality in
New York State at a lower tax rate than the rate in the locality where
you live. When you bring the jewelry back to the locality where you
live, you will owe tax for the difference between the rate in the locality
where you live and the rate in the locality where you purchased the
jewelry and paid sales tax.
• You picked up your radio that you had repaired in a locality in
New York State with a lower sales tax rate than the rate for the locality
in which you live. You will owe tax for the difference between the rate
in the locality where you live and the rate in the locality where you had
the radio repaired.
The following are examples of when a business located in New York State
must pay tax directly to the Tax Department. These examples apply when the
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