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New York Sales and Use Taxes (Subscribe)

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New York sales and use taxes, including drop shipments, New York sales tax exemptions, returns, mergers and acquisitions, nexus and doing business, New York sales tax audits and protests, planning and other New York sales and use tax information.

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Sales Tax Index (NY) updated popular

Sales tax applies to retail sales of tangible personal property (unless specifically exempted) and to certain services. A compensating use tax applies to the use within the state of tangible personal property and services purchased outside the state.

http://www.tax.ny.gov/bus/st/stidx.htm

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New York City: Amnesty

Under the amnesty program, Finance will waive penalties and reduce interest for qualifying taxpayers. The amnesty, which is generally available for tax years or periods ending on or before December 31, 2001, includes the General Corporation Tax, the Unincorporated Business Tax, the Commercial Rent Tax and several other taxes. The amnesty does not include the real estate, personal income, or sales and use taxes.

http://www.nyc.gov/html/dof/html/txamn.html

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New York: Amnesty updated

The New York State Tax Amnesty application period ended January 31, 2003. Tax Amnesty applicants had until March 15, 2003, or the date specified on their tax amnesty bill (whichever was later) to make full payment.

http://www.tax.ny.gov/research/stats/statistics/special_interest_reports/amnesty/review_of_new_york_state%27s_2002-2003_amnesty_program.htm

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