Every link below goes to the New York State Department of Taxation and Finance or to another official New York State resource.
Register, file and pay
- Start here Department of Taxation and Finance — Sales and use taxThe Department's sales tax hub: registration, filing, rates, exemptions and bulletins.
- Register as a sales tax vendorHow to apply for a Certificate of Authority, and what you need before you start.
- New York Business ExpressThe State's online application portal, where the DTF-17 registration is submitted.
- Sales Tax Web FileThe Department's electronic filing service, reached through Business Online Services.
- Electronic filing mandate for business taxpayersWho must e-file and e-pay, and the $50-per-document penalties for not doing so.
- Deadlines 2026 tax filing calendarThe Department's own calendar of due dates, including the weekend and holiday shifts.
Rates
- Lookup Jurisdiction/Rate Lookup by AddressThe Department's address-level tool — the authoritative way to determine the rate for a specific delivery address.
- Publication 718 — Sales and Use Tax Rates by JurisdictionThe rate table by county and city, with reporting codes. Current edition 2/25, effective March 1, 2025.
- All rate publications (718-A, 718-C, 718-F, 718-R, 718-S and others)Enactment dates, clothing and footwear, motor fuel, residential energy and residential solar rate charts.
- Locality rate change noticesWhere the Department announces a county or city rate change before it takes effect.
- TB-ST-825 — Sales Tax Rates, Additional Sales Taxes, and FeesThe narrative explanation of the 4% state rate, the MCTD surcharge and the additional statewide taxes.
Returns and schedules
- Form ST-100 series — quarterly returnsThe quarterly return and its schedules: A (Nassau and Niagara), B (utilities and heating fuels), N (New York City), H (clothing and footwear), T (telephone services), FR (motor fuel), E (paper bag fee) and the ST-100-ATT credit worksheet.
- Form ST-101 series — annual returnsThe annual return covering March 1 through the end of February, with the same schedule set.
- Form ST-809 series — part-quarterly (monthly) returnsFiled for the first two months of each quarter by monthly filers.
- Form ST-810 series — quarterly return for part-quarterly filersReports the third month of the quarter and reconciles the quarter.
Guidance and law
- TB-ST-360 — How to Register for New York State Sales TaxThe bulletin covering who needs a Certificate of Authority and the 20-day rule.
- TB-ST-275 — Filing Requirements for Sales and Use Tax ReturnsFiling frequencies, the thresholds, the sales tax year, and the no-sales rule.
- TB-ST-805 — Sales and Use Tax PenaltiesThe full penalty schedule under Tax Law §1145.
- TB-ST-925 — Vendor Collection CreditThe 5% / $200 credit and exactly who is excluded from it.
- Changes quarterly Interest ratesThe quarterly interest rate tables by tax type, compounded daily.
- Publication 750 — A Guide to Sales Tax in New York StateThe Department's long-form guide. Useful for structure, but its current edition dates from November 2015 — do not take a number from it without checking a current bulletin.
- Sales tax memoranda (TSB-M)How the Department announces legislative changes and their effective dates.
Related
- Florida sales tax referenceThe same treatment for Florida: the 6% state rate, 2026 county surtax rates, filing frequencies and penalties.
- Florida homestead exemption referenceFlorida's homestead property tax exemption, Save Our Homes, portability and every county property appraiser.
Sources
- New York State Department of Taxation and Finance — Sales and use tax — https://www.tax.ny.gov/bus/st/stidx.htm
- Sales tax forms and instructions — https://www.tax.ny.gov/forms/sales_cur_forms.htm
- Sales tax bulletins index — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/