Please Visit Our New Website at: www.oatax.com New York State Sales and Use Tax Ready References NY Sales Tax Rates by Jurisdiction  Enactment and Effective Dates of Sales and Use Tax Rates  Links to the New York Department of Taxation and Finance website and materials  Recent Publications, Notices of Law Changes, Rulings, etc.   NY Sales & Use Tax Ready References: New York State Sales and Use Tax Rates by Jurisdiction - Effective 08/06 New York State and Local Taxes Handbook 11/05 NYS Enactment & Effective Dates of Sales & Use Tax Rates - 11/06 Nontaxable Aircraft Purchases for Businesses Nexus - Doing Business in NY Publication 774 (2/06), Purchaser's Obligations to Pay Sales and Use Taxes Directly to the Tax Department Questions and Answers Sales Tax Index:       Advisory Opinions (TSB-A)       Applications/Certifications (found on the"Sales Tax Current Forms Page")       Empire Zones Program Information       Ending a Business       Fax-on-Demand Index       Forms and Instructions (current period)       Forms (prior periods)       Forms (prior years)       Local Sales Tax Rate Information       Memos (TSB-M)       Online Application for Registration as a Sales Tax Vendor (hosted on the NYS Governor's Office of Regulatory Reform Web site)       Penalty and Interest Calculator       Publications       Promp Tax       Sales Tax Clothing and Footwear Exemption Information       Sales Tax Locality Notices       Sales Tax Statistical Data       Starting & Growing a Business Other Helpful Links:       Business Taxpayer Answer Center       Contractor Information       Corporation Tax Advisory Opinions (TSB-A)       Find Answers - Taxpayer Answer Center       (FAQs) Frequently Asked Questions       Phone Numbers                                     New York --Sales and Use Tax: Indirect Audit Methodology Properly Determined Additional Tax Due (Mar. 22, 06) CCH Incorporated The New York Division of Taxation properly determined additional sales tax due from a taxpayer using an indirect audit method. The Division was justified in using an indirect or estimated audit methodology because a discrepancy between the third-party purchase information and the taxpayer's reported taxable sales was sufficient to show the inaccuracy and unreliability of the taxpayer's records. The taxpayer's contention that the Division improperly disregarded his records by requesting information from his suppliers was rejected. In addition, the taxpayer failed to establish that the Division's use of a markup audit was improper because the taxpayer failed to establish the reason for the difference between the supplier information and his sales tax returns. Further, the taxpayer failed to establish that the amount of tax assessed as a result of application of such audit method was erroneous. Finally, the taxpayer failed to establish any facts or circumstances warranting the abatement of penalties imposed pursuant to Tax Law Secs. 1145(a)(1)(i) and (vi). Lima, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 820076, March 9, 2006 The following items have been recently posted to the NY Department of Taxation and Finance website. Listed below is a brief description, followed by a link to the document. TSB-M-06(16)S, Supplemental Summary of 2006 Legislation Affecting Sales and Use Taxes Which Takes Effect in 2007 This memorandum summarizes New York State Sales Tax legislative changes enacted in 2006 which take effect in 2007. To view the entire document please click on the link below: http://www.tax.state.ny.us/pdf/memos/sales/m06_16s.pdf TSB-A-06(28)S, Accurate Disposal Inc. S060208A Containers provided to customers by Petitioner for use in Petitioner's trash removal service are not purchased for resale as such unless it is substantiated that the containers are separately rented to customers whether or not in conjunction with a customer's purchase of trash removal services and that purchase of Petitioner's trash removal services does not require that its customers must also purchase or rent Petitioner's containers. To view the entire document please visit: http://www.tax.state.ny.us/pdf/advisory_opinions/sales/a06_28s.pdf TSB-A-06(29)S, Foley & Lardner S060302A When an out-of-state company that sells extended service contracts to persons in New York State has repair and maintenance subcontractors located in New York who perform the services the out-of-state company sells to its customers the company has nexus sufficient to require it to register as a vendor under sections 1101(b)(8) and 1134 of the Tax Law and to collect sales tax on its sales of taxable services. To view the entire document please visit: http://www.tax.state.ny.us/pdf/advisory_opinions/sales/a06_29s.pdf November 15, 2006: Department to Issue NYT-Gs (New York Tax Guidances)As part of the Tax Department’s continuing effort to improve voluntary compliance, it is issuing a new document series called NYT-Gs (New York Tax Guidances). The Department will publish selected letters and memoranda written by its Office of Counsel and selected Advisory Opinions where the petitions have been withdrawn. The Department receives many requests for written advice to explain the application of the New York State Tax Law and regulations. In the past, very few letters or memoranda written by the Department's Office of Counsel were published, and Advisory Opinions where the petitions were withdrawn by the petitioners were not published. These documents often contain information that is useful to taxpayers in similar situations. Therefore, in an effort to improve voluntary compliance, the Department will publish redacted versions of these documents. All information that could potentially identify a particular taxpayer or petitioner will be removed from the NYT-G before it is published. NYT-Gs are informational statements of the Department's interpretation of the Tax Law and regulations and are based on a particular set of facts. NYT-Gs are accurate on the date they are published and are limited to the facts set forth therein. A NYT-G is based on the statutes, regulations, court cases, and Tax Appeals Tribunal decisions in effect on the date the NYT-G is issued (or in effect for the specific time period at issue in the NYT-G). Any changes in such legal authorities after the date the NYT-G is published may affect the conclusions stated therein. 06/07/06 Press Release: New York State Commissioner of Taxation and Finance Andrew S. Eristoff today announced a new Department service that helps businesses more accurately determine which local sales tax jurisdictions should receive revenue from certain sales tax transactions, and the correct sales tax rate to apply to those transactions. Sales tax on purchases is generally credited to the county or city in which the sale occurred, the service performed, or the tangible property delivered. However, problems arise when vendors use zip codes to determine the local taxing jurisdiction for New York addresses. Because postal zip codes may overlap county or city boundaries, sales tax revenue may be incorrectly credited to the wrong local taxing jurisdiction. To view the entire document, please visit: http://www.tax.state.ny.us/press/2006/salestaxalloc.htm *** Complicated Issues? Limited Time? Uncertainty? Too Much at Stake? Call upon our professional New York sales and use tax experts! Sales and use tax determination can be complicated.  The risks of non-compliance are severe: State Audit, Penalties, Punitive Interest, and the shear time it takes to handle such!  With the ever increasing ease of making purchases on the internet, tax laws have become even more complex in the state's efforts to close loopholes and to fill revenue shortfalls.  Our experienced sales and use tax professional's services are available for: Determining the taxability of your products and services Establishing proper compliance procedures Providing audit defense Assisting with refund claims and much more... Please Contact Us to resolve your sales and use tax issues.   Sign up for our Email Newsletter to stay current on relevant SUT issues.   Check New York State's Department of Taxation and Finance website for updates.