Publication 774 - Purchaser'S Obligations To Pay Sales And Use Taxes Directly To The Tax Department Questions And Answers Page 19
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24Publication 774 (1/05)
*See the Need help? section on the back cover of this
publication for information on how to obtain forms.
9.
Do you get a
To determine whether the tax you paid to another state or
credit for tax
local jurisdiction in another state qualifies for credit against
paid to another
New York State and local tax, see Publication 39, A Guide
state, a local
to New York State Reciprocal Credits for Sales Taxes Paid
jurisdiction in
to Other States. If you bought the item or service in a
another state, or
locality in New York State other than where you reside, the
tax you paid at the time of purchase may be claimed as a
to another
locality in
credit against the tax due in the locality where you reside.
New York State?
Federal excise taxes and customs duties and taxes and fees
you paid in foreign countries are not allowed as a credit
against any New York State or local sales or use tax that
you owe.
10. What happens if
The Tax Department has the authority to issue an
you don't pay the
assessment for, and impose penalty and interest on, unpaid
tax due?
sales or use tax. The Department conducts both routine and
special audits that produce this type of information. In
addition, the U.S. Customs Service provides the Tax
Department with information from customs declarations
filed by New York State residents returning from overseas
travel. The Tax Department also has agreements with
several other states to provide information to the Tax
Department when an audit is done on a merchant in one of
the other states, and sales to New York State residents are
discovered.
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