New York Sales Tax Guide

A step-by-step guide to understanding New York sales tax rules.

Overview

New York stands as the epicenter of world business and throughout the state, sales and use tax is collected. If you have a presence in the state, you're legally required to collect, file, and remit tax. Our guide to New York sales tax management will help you get started.

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Table of Contents

1
An Overview of New York Sales Tax

Understanding where, when, and how to collect New York sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting New York internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
New York Sales Tax Nexus

Understanding whether you need to collect, file, and remit New York sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in New York such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect New York Sales Tax

You'll want to get started establishing New York sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in New York.

4
Collecting Sales Tax in New York

After you've registered your business with the New York Department of Taxation and Finance, you're ready to begin collecting sales tax. We'll review topics such as New York sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing New York Sales Tax Returns

Now that you're business is registered with the New York Department of Taxation and Finance and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
New York Sales Tax Filing Due Dates

Every business that registers to collect New York sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the New York Department of Taxation and Finance.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned New York sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on New York Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in New York. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.