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New York State Sales Tax Resource Launches

author photo of Tom Mazurek

Let’s face it…sales and use taxes can be complicated, time consuming and just plain awful at times. Throw in expansive filing requirements, high tax rates, extensive laws and regulations, and one of the most sophisticated and aggressive taxing authorities in the United States, and we have the regulatory jungle we like to call New York State.

While I may be exaggerating a bit for effect, sales tax compliance in the Empire State can be very difficult. That’s why I’m looking forward to sharing my knowledge of the ins and outs of New York sales tax with SalesTaxSupport.com readers, including my nearly 20 years of experience as a sales and use tax professional, as well as a CPA, working with both large and small businesses in a wide variety of industries. Hopefully I can provide you with some timely information and guidance, answer your questions and make things a little easier for you and your business, so it doesn’t feel like you’re going over Niagara Falls in a barrel the next time you have a New York State sales tax issue.

Feel free to contact me with questions or comments (or suggestions regarding future blog topics) at Tom Mazurek, or on Twitter @TronconiSegarra. Thank you.

Tom Mazurek

Questions or Comments?

Do you have questions about NEW YORK (and/or MULTI-STATE) sales tax - or does your business need assistance with other tax issues? Please use the "Request a Consultation" link on Tom Mazurek's FIRM PROFILE page to submit your business sales tax question and/or consultation request.

Other recent “New York (NY)” posts by Tom Mazurek, CPA:

NOTE: All blog content, comments, and participation subject to disclaimer at bottom of page.

Comments

10 Responses to New York State Sales Tax Resource Launches

  • Posted by Ane on August 31, 2016 5:37pm:

    For how long are sales tax exemption certicates good for in NY

    • Posted by Tom on September 6, 2016 2:24pm:

      NY sales tax exemption certificates do not have an expiration date like some certificates do in other states. However, we advise our clients to update their files every three years to cover the state's statute of limitations and to make sure the information on the certificate is accurate and complete.

  • Posted by Cliff on June 23, 2015 9:46am:

    I am a buyer business in Connecticut. I am purchasing goods via the internet from a New York City business. Do I have to pay the NYC & NYS sales taxes?
    Thank you.

    • Posted by Author photo of Tom MazurekTom Mazurek, CPA on June 23, 2015 11:56am:

      CLiff,
      If the NYC business is shipping the goods to your location in CT, then you would not owe New York State and Local (NYC) sales tax on the purchases. You would be responsible for remitting CT use tax on the purchases if they are subject to tax there.
      If you have any further questions, please feel free to contact me directly at tmazurek@tsacpa.com.
      Tom

      • Posted by Ronald on March 3, 2017 4:19am:

        ...but what if the CT Business is buying from a NYC vendor and having the goods shipped to NYS location (origin based)?

        • Posted by Author photo of Tom Mazurektommazurek on March 3, 2017 6:25am:

          Ronald,
          Sounds like a classic drop shipment scenario to me...The NYC vendor is going to want to charge the CT Business New York sales tax because they are shipping to another location within the State.

          The CT Business will have to provide a NY resale certificate (ST-120) to avoid paying tax on its purchase from the NYC vendor. If the CT Business is registered in NY, that's simple enough. If they are not registered in NY, they can still use an ST-120 if they are considered a "qualified out-of-state purchaser" pursuant to the terms outlined in Tax Bulletin ST-190 - https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/drop_shipments.htm

          If you have further questions, feel free to contact me directly at tmazurek@tsacpa.com

  • Posted by Adrienne on April 14, 2015 7:15am:

    We have brokers who sell our product for us and earn a commission for their service. They are located in various states within the U.S. My company is located in NY. My question is, should we be paying sales and use tax on the commission we pay to these brokers?

    • Posted by Author photo of Tom MazurekTom Mazurek, CPA on April 14, 2015 2:07pm:

      Adrienne,
      Thank you for your question. Unless I'm missing some facts here, I can't think of any circumstances where you would need to pay sales and use tax on commissions paid to brokers who are selling your product, unless the State somehow construed this to be a taxable service, which I'm not aware of any who do that. The presence of commissioned sales reps in a particular state may create nexus for the Company for sales tax purposes however (as well as non-income-based gross receipts-type tax purposes (i.e., Ohio CAT, Texas Franchise Tax, etc.)) but I don't think you have to remit sales and use tax on the commissions you pay out.
      If you have any further questions, please feel free to contact me directly at tmazurek@tsacpa.com.
      Tom

  • Posted by Naiyer on March 13, 2015 12:22pm:

    we have a resale certificate to sell medical supply in New York. We sold medical product to a company in Chicago . Supplier is asking MULTI-STATE NO-NEXUS EXEMPTION CERTIFICATE in order exempt us from sales tax.
    Please provide us the information. How to get it or do we have to pay sales tax.
    thank you

    • Posted by Author photo of Tom MazurekTom Mazurek, CPA on March 16, 2015 8:38am:

      Naiyer,
      I don’t think you have a New York sales tax issue here, but I have come across this situation before. If I recall, the State of Illinois does not accept any multi-state sales tax resale certificates, only their own. They do allow out-of-state businesses with no nexus in Illinois to register for a resale number in order to provide suppliers with a resale certificate. This General Information Letter (GIL) from 2012 addresses this issue:
      http://revenue.state.il.us/LegalInformation/LetterRulings/st/2012/ST-12-0051.pdf
      If you have any questions or need assistance registering, please feel free to contact me directly tmazurek@tsacpa.com.

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