Sales Tax New York
Tax Forms and Filing Information
If your business is registered as a vendor, you must obtain a Certificate of Authority from the New York State Department of Taxation and Finance. This certificate gives your business the authority to collect the required sales and use taxes, and to issue sales tax exemption documents, including resale certificates used for purchasing inventory.
New York State 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.
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Goods and Services Subject to Tax Read More |
Tax Rates |
| Clothing and Footwear Read More |
Clothing and footwear under $110 are exempt from New York City and NY State Sales Tax. Purchases above $110 are subject to a 4.5% NYC Sales Tax and a 4% NY State Sales Tax. |
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Most personal property (i.e. alcohol, furniture, electronics, etc) Gas, electricity, refrigeration, steam, telephone, and telegraph services Detective, cleaning, and maintenance services Occupancy of hotel and motel rooms Food and beverages sold by restaurants and caterers Admission charges to places of amusement Credit rating and credit reporting services |
The City Sales Tax rate is 4.5%, NY State Sales and Use Tax is 4% and the Metropolitan Commuter Transportation District surcharge of 0.375% for a total Sales and Use Tax of 8.875 percent. |
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Beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, tanning, tattooing and other, similar services. Health and Fitness clubs, weight control salons, gymnasiums, and similar establishments |
The City Sales Tax rate is 4.5% on the service, there is no New York State Sales Tax. If products are purchased, an 8.875% combined City and State tax will be charged. |
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Parking, garaging, or storing motor vehicles |
The City charges a 10.375% tax and an additional 8% surtax on parking, garaging, or storing motor vehicles in Manhattan. If you are a resident of Manhattan and own a motor vehicle registered in Manhattan, you may be eligible for a Manhattan Resident Parking Tax exemption from the 8% surtax. For those who qualify, the tax will be at a rate of 10.375% instead of 18.375%. |
Don’t get any more sales tax fines
Our premium sales tax preparation program calls you and reminds you of the sales tax due dates. We also do all the preparation and we keep a record of the taxes you filed so when you do your income taxes all the records are available.
We fix sales tax problems and get fines and penalties reduced.
We can also remind you when they are due to avoid you from paying penalties.