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Sales and use tax

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.

File and pay

Taxable and exempt sales

Register as a sales tax vendor

Business best practices

Use tax

Publications and guidance

Unpaid tax debt programs

Other resources

NYS Sales Tax Starting a Business

Video: NYS Sales Tax Starting a Business

NYS Sales Tax Rates and Jurisdictions

Video: NYS Sales Tax Rates and Jurisdictions

Sales Tax Record Keeping Requirements

Video: Sales Tax Record Keeping Requirements

NYS Sales Tax Goods and Services

Video: NYS Sales Taxable Goods and Services

NYS Sales Tax Exemption Certificates

Video: NYS Sales Tax Exemption Certificates

NYS Sales Tax Exempt Organizations

Video: NYS Sales Tax Exempt Organizations

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