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Sales and use tax

Fuel taxes suspension

The recently enacted New York State budget suspended certain taxes on motor fuel and diesel motor fuel effective June 1, 2022. See Suspension of certain taxes on motor fuel and diesel motor fuel. Subscribe to Sales tax emails to receive notifications as we issue additional guidance.

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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