New York State and local sales and use tax: 2026 registration, taxability and filing

Figures are for tax year 2026, as the rules stand on 25 September 2026 (no state or local rate changed during 2026; a short section covers 2025). It draws on the New York State Department of Taxation and Finance (the Tax Department) at tax.ny.gov: its tax bulletins (TB-ST), technical memoranda (TSB-M), publications and forms.

Scope and who this is for

• Businesses that sell goods, prewritten software or taxable services to customers in New York State, and need to decide whether to register, what to charge and how to file.
• Out-of-state sellers testing the economic nexus rule, and sellers who use a marketplace provider.
• Businesses that owe use tax because no New York tax was charged on their purchases.
• Sellers who give or accept resale and exemption certificates.
• Out of scope: hotel occupancy, admissions and club dues, motor fuel, vehicle and boat sales through the DMV, exempt organizations' own sales, show promoters, and construction contractors beyond the short notes below.

Ask the client first

• Does the business have any place of business in New York (a store, office or warehouse), or staff, contractors or agents who solicit sales there, or does it deliver in its own vehicles into New York at least 12 times a year (TB-ST-175)?
• If not: in the four most recent sales tax quarters, what were its gross receipts from goods delivered into New York, and how many sales did it make? Include marketplace sales, exempt sales and sales for resale.
• Does it sell through a marketplace provider? Has the provider given it Form ST-150, or does the provider's public agreement contain the collection statement?
• Does it already hold a Certificate of Authority? If it is starting up, when will it begin selling?
• What does it sell? Goods, clothing or footwear (price per item), food or drinks (and how they are sold), prewritten software or SaaS, custom software, information or data services, or services to goods or buildings?
• Where does the customer take delivery? The delivery address decides the local rate, whether the 0.375% MCTD tax applies, and whether the local clothing exemption applies (rates page).
• What filing frequency has the Tax Department assigned: annual, quarterly, part-quarterly (monthly) or PrompTax? What were its taxable receipts in the last quarter?
• Does it hold a properly completed ST-120 (or other exemption certificate) for every sale made without tax?
• Has it used anything in New York bought without New York tax, and were any returns filed or paid late?

The method, step by step

1. Decide whether the business must register. It must register if it sells taxable goods or services and has a place of business in New York, solicits there through employees, contractors or other representatives, solicits by catalog with some other connection to New York, regularly delivers (at least 12 times a year) in its own vehicles, or passes the economic test: in the immediately preceding four sales tax quarters, gross receipts from goods delivered into New York exceeded $500,000 and it made more than 100 such sales (nexus page). Both parts are needed.
2. Get the Certificate of Authority first. Apply at least 20 days before starting business, through New York Business Express. No taxable sale may be made until the certificate has arrived (TB-ST-360).
3. Classify each sale. Goods are taxable unless an exemption applies. Services are exempt unless the law lists them (TB-ST-175). Use the boundary tables below.
4. Find the rate for the delivery address. Take the 4% state rate plus the local rate, including the 0.375% MCTD tax where it applies. Use the Tax Department's Jurisdiction/Rate Lookup By Address or Publication 718 (rates page). Do not use ZIP codes.
5. Hold a valid certificate for every sale made without tax: in hand within 90 days, properly completed, and accepted in good faith (ST-120).
6. Accrue use tax on taxable purchases used in New York that were not taxed (TB-ST-910).
7. File every period, even with no sales, no later than 20 days after the period ends, and pay in full. The vendor collection credit is only available on quarterly and annual returns that are filed on time and paid in full (TB-ST-275).

Rates and thresholds for 2026

Rates (Tax Department sales tax rates; Publication 718)

Item	2026 value	Source wording
State sales and use tax	4%	"the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district"
MCTD tax	0.375%	"An additional sales tax rate of 0.375% applies to taxable sales made within the Metropolitan Commuter Transportation District (MCTD)"
Local rates	Set by each county, city or school district; look them up	"The combined rates vary in each county and in cities that impose sales tax"
Sourcing	Destination	"The point of delivery or the point at which possession is transferred by the seller to the purchaser determines the rate of tax to be collected. Sales delivered outside New York State are exempt from tax."

• The MCTD is New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester (Publication 718-C). The combined rates Publication 718 shows for those places already include the MCTD tax.
• Where to find local rates. Publication 718 (effective 1 March 2025) lists the combined rate and reporting code for every county and taxing city. The Tax Department says to identify customer location by its reporting codes, not ZIP codes, because postal zones usually do not match political boundaries and ZIP codes lead to inaccurate reporting. Its locality rate change notices list no change for 2026 (locality rate change notices). Check them again before relying on a rate for a later period.
• Example used in the worked cases. Publication 718 shows Albany County at a combined 8% (reporting code 0181). New York City is shown as 8⅞.

Economic nexus (nexus page; TB-ST-175)

Test	Rule
Receipts	Cumulative gross receipts from sales of goods delivered into New York exceeded $500,000. Exactly $500,000 does not pass
Transactions	More than 100 sales of goods delivered into New York. Exactly 100 does not pass
AND test	"Both of these conditions must be met during the lookback period"
Lookback	The immediately preceding four sales tax quarters. Re-test after each quarter ends
Sales tax quarters	1 March to 31 May, 1 June to 31 August, 1 September to 30 November, 1 December to 28 or 29 February. These are not calendar quarters
What counts	Gross receipts "whether taxable or exempt, without any deductions for expenses". Each invoice or sales slip counts as a sale, "whether taxable or exempt, including sales for resale"
Marketplace sales	Included: "Yes, those sales should be included in the calculation"
Once over	"You must file a certificate of registration within 30 days after the day you met the thresholds and begin to collect tax 20 days thereafter"
Falling below	If the seller is under the test for the most recent four quarters and has no other connection with New York, it may file a final return and stop. If it stays registered it must keep filing, including zero returns

The test covers sales of goods (tangible personal property, which includes prewritten software). A business with a place of business or representatives in New York must register whatever its volume. For example, a seller at a once-a-year craft fair must register (TB-ST-175).

Filing frequency (TB-ST-275; PrompTax; PrompTax sales and use tax)

Frequency	Who	Return and period	Due
Annual	Owes $3,000 or less in tax during an annual filing period. New registrants who expect to collect no tax and describe themselves as a manufacturer or wholesaler start as annual filers	ST-101, 1 March to 28/29 February	20 March
Quarterly	Everyone else. Taxable receipts, purchases subject to use tax, rents and amusement charges below $300,000 in the previous quarter, and not notified as an annual filer	ST-100, the four sales tax quarters	20 days after the quarter ends: 20 June, 20 September, 20 December, 20 March
Part-quarterly (monthly)	Those items total $300,000 or more in a quarter. Monthly filing starts with the first month of the next sales tax quarter	ST-809 (return for part-quarterly filers) and ST-810 (quarterly return for part-quarterly filers)	20 days after each month or quarter
PrompTax	Sales and use tax liability of more than $500,000 for the June 1 to May 31 period immediately preceding the previous June 1 to May 31. The Tax Department notifies participants by mail (PrompTax)	Electronic payments; ST-810 must be filed through Sales Tax Web File	Three business days following the 22nd of the month; if that falls on a Saturday, Sunday or legal holiday, the next business day (PrompTax sales and use tax)

• Moving between frequencies. These moves are not automatic: the Tax Department may reclassify a quarterly filer as annual if tax for the four most recently filed quarters is $3,000 or less, and may reclassify an annual filer as quarterly (from the next quarter) if tax in the annual period exceeds $3,000. It notifies each change. A monthly filer stays monthly until taxable sales are less than $300,000 each quarter for four consecutive quarters, and may then ask to return to quarterly.
• E-file mandate. A vendor must Web File if it prepares its own returns without a professional, uses a computer to do so (or is under the corporation tax e-file mandate), and has broadband.

What is taxable: boundary and exception table

Clothing and footwear (TB-ST-122; Publication 718-C)

Situation	Treatment
Clothing or footwear worn by humans, sold for less than $110 per item or pair	Exempt from the 4% state tax. The test is per item, "regardless of the total dollar value of all exempt items purchased"
Same item, local tax	Exempt only where the county or city has elected the exemption. The MCTD tax is exempt only in MCTD localities that have elected
Localities that fully exempt it (Publication 718-C, Part 1)	New York City, and the counties of Chautauqua, Chenango (outside the city of Norwich), Columbia, Delaware, Dutchess, Greene, Hamilton, Monroe, Putnam and Tioga
All other localities (Part 2)	The local rate (including the MCTD tax where relevant) still applies. Albany County, for example, charges 4% local tax on eligible clothing
Item sold for $110 or more	Fully taxable at the combined rate
Exempt examples	Athletic uniforms, bathing suits, hats, hosiery, sleepwear, boots (climbing, fishing, riding, ski, waders), and shoes including cleated, golf and soccer shoes
Taxable examples	Costumes and rented formal wear (tuxedos), jewelry and watches, equipment such as tool belts, hard hats and helmets, protective goggles and non-prescription safety glasses, hockey and baseball fielders' gloves or mitts, and ice and roller skates

The exemption is year-round (TB-ST-122 cites TSB-M-06(6)S, "Year-Round Sales and Use Tax Exemption of Clothing"). A county or city can change its election only with effect from 1 March of a year. Check the current Publication 718-C for each period.

Food, drink and drugs (TB-ST-283; TB-ST-65; drugstores)

Item	Treatment
Grocery food from a food store (canned goods, dairy, produce, meat, bread, plain snacks)	Exempt
Food sold heated, sold for eating on the premises, or prepared by the seller and ready to eat on a plate or platter	Taxable
Sandwiches (heated or not), candy and confectionery, sugar-coated or candy-coated snacks, pet food	Taxable
Carbonated drinks, bottled water (including flavored and vitamin waters), fruit drinks with less than 70% natural juice, energy and sports drinks, alcoholic drinks	Taxable
Hot or cold coffee or tea served in a cup	Taxable
Milk and dairy drinks, 70%-100% non-carbonated fruit juice, vegetable juice, unheated coffee and tea products	Exempt
Food and drink sold by restaurants, bars and similar establishments	Taxable (TB-ST-175)
Prescription and nonprescription (over-the-counter) drugs and medicines for people	Exempt
Dietary foods	"Most dietary foods are not taxable" (TB-ST-283; details in TB-ST-160)

Prewritten software, SaaS and custom software (TB-ST-128)

Situation	Treatment
Prewritten (canned) software, on a disk, by download, or "by remote access"	Taxable as goods. SaaS is a license to remotely access software, and "is subject to state and local sales tax"
Where remote-access software is taxed	"the location from which the purchaser uses or directs the use of the software". If users are both in and outside New York, collect on "the portion of the receipt attributable to the users located in New York"
Custom software designed to one purchaser's specifications	Not taxable. It becomes taxable if later sold or transferred to someone else, except a transfer to a member of the purchaser's affiliated group of corporations, or to a partnership in which the group has at least a 50% interest, unless the transfer is part of a tax-avoidance plan, or the software is prewritten software available to be sold to customers in the ordinary course of business
Prewritten software modified for one purchaser	Taxable, but a reasonable, separately stated charge for the modification is not
Training, consulting, installing, programming, repairing	Exempt. When sold with prewritten software they are exempt only if the charge is reasonable and separately stated on the invoice
Maintenance agreement including upgrades	All taxable, unless the non-taxable elements are reasonable, separately stated in the agreement, and billed separately
Software used directly and predominantly in production for sale, or in research and development	Exempt with Form ST-121

Information services (TSB-M-10(7)S)

• Taxable: collecting, compiling or analyzing information and furnishing reports of it to others, generally information from a common database or that is widely accessible, sold as single reports or subscriptions (for example archives, credit monitoring, directories and mailing lists).
• Primary function test: a service is an information service only if receiving information is its primary function. How the buyer uses the information does not matter.
• Excluded: information that is personal or individual in nature and is not, or may not be, substantially incorporated in reports furnished to others. Also excluded are the services of advertising and other agents acting in a representative capacity, news services used by newspapers and broadcasters, meteorological services, and information bought for resale.
• By telephone: information delivered by telephone (for example, 800 or 900 numbers) is taxable only if it would be taxable in printed form. If the customer receives it only by listening, an additional 5% tax applies.

Enumerated taxable services (TB-ST-740; TB-ST-175)

Service	Treatment
Installing, maintaining, servicing or repairing goods (for example, car repair, computer repair, appliance repair, dog grooming)	Taxable
Maintaining, servicing or repairing real property (for example, lawn mowing, snow removal, plumbing and electrical repairs, painting an existing building)	Taxable. Building a capital improvement is not: the customer gives the contractor Form ST-124
Processing, fabricating, printing or imprinting goods for a customer who supplies them and does not plan to resell them	Taxable
Storing goods	Taxable, except certain rentals of self-storage units
Certain parking, garaging or storing of motor vehicles	Taxable
Interior decorating and design	Taxable
Protective (security) and detective services	Taxable
Passenger transportation with a driver in limousines, black cars and similar vehicles (not taxis or buses)	Taxable
Utility and intrastate telecommunication services, telephone answering services	Taxable
Beautician services, barbering and hair restoring, tanning, manicure and pedicure, electrolysis, massage, weight control and health salons and gyms, written or oral credit rating services, and oral credit reporting services not delivered by telephone	Taxable only in New York City. Information furnished by credit reporting bureaus, including by telephone, is otherwise a statewide taxable information service (TSB-M-10(7)S)
Laundering, dry cleaning, tailoring, shoe repair	Exempt
Services not listed, such as accounting	Not taxable. An accounting office need not register (TB-ST-175)

Other exemptions in the TB-ST-740 chart: newspapers and qualified periodicals (no certificate needed); purchases by exempt organizations (the buyer gives Form ST-119.1); and purchases by governmental entities. A purchase by a United States governmental entity is supported by a federal purchase order or a signed government contract, not by ST-119.1 (TB-ST-240).

Marketplace providers and sellers (TSB-M-19(2.1)S; TB-ST-175)

• Who is a provider. Someone who, under an agreement, provides the forum for a sale (such as a website) and collects the customer's payment itself, through an affiliate or through a contractor. Both are needed. The rules apply from 1 June 2019.

• Provider duties. A provider must register at least 20 days before beginning business in New York, and must collect on all taxable sales of goods it facilitates. It "cannot refuse to collect tax on a marketplace seller's sales, even if the seller is registered". A provider with no physical presence registers under the same test as other sellers: more than $500,000 and more than 100 sales made or facilitated in the previous four sales tax quarters.

• The seller must still register and file. "If you are a marketplace seller and meet any of the sales tax registration requirements for vendors selling taxable goods and services, you must register and file periodic sales tax returns even if a marketplace provider will remit the sales tax due on sales they facilitate for you." Marketplace sales count toward the seller's own economic test (nexus page).

• Seller relief. A registered seller need not collect tax on a facilitated sale of goods, or include it in its taxable receipts, only if both of these apply:

  • it holds a properly completed Form ST-150, received in good faith, or the provider's publicly available agreement contains the required collection statement; and
  • any under-collection was not caused by incorrect or insufficient information from the seller.

  This relief does not apply where seller and provider are affiliated (an ownership interest of more than five percent).

• Still the seller's job. Direct sales outside the marketplace, and facilitated sales that are not sales of goods (for example, hotel occupancy or admissions).

Use tax (TB-ST-910)

A business owes use tax when it uses taxable goods or services in New York and no New York sales tax was paid: for example goods bought out of state or online from a seller that did not collect, purchases on an Indian reservation, goods used in a different local taxing jurisdiction in the state from where they were bought or delivered, and goods taken from inventory or made for its own use. Taxable services bought out of state and used in New York, such as information services, are included. The tax is based on the cost including shipping and handling, at the rate for the place of use. A registered vendor reports it as "purchases subject to tax" on its sales tax return (TB-ST-275).

Resale and exemption certificates (ST-120; TB-ST-240)

• Who may issue ST-120. A purchaser that holds a valid New York Certificate of Authority and is buying goods (other than motor fuel) or services to resell. An out-of-state business that is not required to register in New York may also issue it, if it is registered for sales tax or VAT where it is based (or is based where no registration is required), and only for goods delivered by the seller to the purchaser's customer or to an unaffiliated New York fulfillment service provider, or delivered in New York but resold from a business located outside the state. Contractors cannot use ST-120: they use ST-120.1 or a direct payment permit.
• Seller protection: all three conditions. The seller is protected only if the certificate was:
  1. accepted in good faith;
  2. in the seller's possession within 90 days of the transaction; and
  3. properly completed, with every required entry made.
• Good faith means the seller had no knowledge that the certificate was false or fraudulent, and used "reasonable ordinary due care" in accepting it. A seller that knew the purchase was not for an exempt purpose is liable.
• After 90 days. If the certificate arrives late, the seller and the purchaser both carry the burden of proving the sale was exempt, and more documents may be needed. A certificate received on time but incomplete is accepted if the gap is fixed within a reasonable period.
• Other states' certificates "are not valid to claim exemption from New York State and local sales and use tax." Most sellers must themselves hold a Certificate of Authority to accept exemption certificates.
• Records. Link each exempt invoice to its certificate. Keep the certificate for at least three years after the due date of the return it relates to, or the date that return was filed, if later. A sale without a valid certificate is treated as a taxable retail sale.
• Misuse. A purchaser who misuses the certificate faces a penalty equal to 100% of the tax due, $50 for each fraudulent certificate issued, possible felony prosecution, and revocation of its Certificate of Authority.

Worked cases (rates page; Publication 718; Publication 718-C)

The amounts are illustrative. Albany County's combined rate is 8% (Publication 718). Its local tax on clothing that is exempt from state tax is 4% (Publication 718-C).

1. Clothing in Albany County and in New York City. A customer in Albany County buys a $95 shirt and a $120 jacket.
   • The shirt is under $110, so it is exempt from the 4% state tax. Albany County has not elected the local exemption, so local tax applies: $95 × 4% = $3.80.
   • The jacket is $110 or more, so it is fully taxable: $120 × 8% = $9.60.
   • Delivered in New York City, the shirt would carry no tax at all, because the city has elected the exemption. The jacket would be taxed at the city's full combined rate.
2. Economic nexus with marketplace sales. An Ohio seller has no New York presence. In the four sales tax quarters ended 31 August 2026 it made $350,000 of direct sales to New York in 60 orders, and $250,000 through a marketplace provider in 70 orders. Its total is $350,000 + $250,000 = $600,000 in 130 sales. Both limits are passed, and marketplace sales count. It must file its registration within 30 days and start collecting 20 days after that. It collects on its direct sales and files returns; the provider collects on the marketplace sales. With only 90 sales in total, it would not have to register, even with receipts over $500,000.
3. SaaS used in two states. An Albany company pays $1,000 a month for a prewritten SaaS license. It has 30 users: 18 in Albany and 12 in Ohio. The seller collects on the New York share: $1,000 × 18 / 30 = $600, and $600 × 8% = $48.00 a month. If the seller also charges for consulting, that charge is exempt only if it is reasonable and separately stated.
4. Filing frequency. A quarterly filer's taxable receipts for 1 March to 31 May 2026 are $320,000. That is $300,000 or more, so it becomes a part-quarterly (monthly) filer from June 2026, the first month of the next sales tax quarter. Its June return is the monthly ST-809, due 20 July 2026; its July return is also an ST-809, due 20 August 2026; the ST-810 quarterly return then covers the June to August quarter. Publication 750 says that if the Tax Department's notice has not arrived, the vendor must tell the Tax Department itself and file the first monthly return (Publication 750). It can no longer claim the vendor collection credit, and it stays monthly until it has four consecutive quarters under $300,000.
5. Vendor collection credit. A quarterly filer reports $3,000 of tax for the June to August 2026 quarter and files and pays in full on time: $3,000 × 5% = $150. Another reports $6,000: $6,000 × 5% = $300, capped at $200. If either return is late or not paid in full, there is no credit, and the credit cannot be carried forward or claimed on an amended return (TB-ST-925).
6. Late return. A quarterly return showing $1,000 of tax is filed and paid 10 days late. That is within 60 days, and the lateness falls in the first month, so the penalty is $1,000 × 10% = $100. This is above the $50 minimum. Interest runs from the due date, compounded daily, and no vendor collection credit is allowed. A return with no tax due filed late costs $50 (TB-ST-805).
7. Use tax. An Albany business buys $2,000 of equipment online from an out-of-state seller that charges no New York tax. It owes use tax: $2,000 × 8% = $160.00, reported as purchases subject to tax on its return (TB-ST-910).
8. Resale certificate received late. A wholesaler sells stock without tax to a registered retailer, but receives the retailer's ST-120 100 days after the sale. It is past 90 days, so the wholesaler is not protected by the certificate alone. Both must be able to prove the sale was for resale. A New Jersey resale certificate would not help at all (ST-120).

When to refuse or refer

• Audits, assessments, refund claims (Form AU-11) and appeals. Refer to a New York CPA, EA or tax attorney. This Guide does not give limitation periods.
• Unregistered past sales, or a seller that passed the nexus test in earlier quarters without registering. Refer before filing anything. Voluntary disclosure may be available.
• Construction: capital improvement versus repair, ST-124 and ST-120.1, and contractors' purchases.
• Downloaded music, video and e-books, streaming services, and bundles of software with data or services. This Guide does not cover digital media; get a Tax Department advisory opinion or refer.
• Whether a data or research product is a taxable information service when the facts are mixed (primary function), or whether its content is "personal or individual in nature".
• Manufacturing, production and research and development exemptions (ST-121), and the Empire State film production and similar programs.
• Sales where the seller is affiliated with its marketplace provider, since the ST-150 relief does not apply.

Filing and payment

Certificate of Authority (TB-ST-360; TB-ST-175)

• Timing. Apply at least 20 days before beginning business, or before buying the assets of another business, using New York Business Express. You "cannot legally make any taxable sales" until you have received the certificate. A remote seller that passes the economic test files within 30 days and collects 20 days after that.
• Types. Regular, including for sellers at shows and events however occasional; or temporary, for taxable sales in no more than two consecutive sales tax quarters in any 12-month period.
• Rules. Each location needs a certificate. It cannot be transferred: a new owner or a change of legal form needs a new one. Display it at each place of business.
• Records. Keep sales tax records for at least three years from the due date of the return they relate to, or the date it was filed, if later, and make them available on request (Publication 750).
• Penalties. Failing to display the certificate costs $50. Selling without one costs up to $500 for the first day plus up to $200 for each later day, up to $10,000 (TB-ST-805).

Due dates for 2026 periods (TB-ST-275)

Period	Return	Due
1 December 2025 to 28 February 2026	ST-100	20 March 2026
1 March to 31 May 2026	ST-100	20 June 2026
1 June to 31 August 2026	ST-100	20 September 2026
1 September to 30 November 2026	ST-100	20 December 2026
1 December 2026 to 28 February 2027	ST-100	20 March 2027
Annual, 1 March 2026 to 28 February 2027	ST-101	20 March 2027
Part-quarterly months and quarters	ST-809 / ST-810	20 days after each period

When a 20th falls on a weekend or holiday (20 June, 20 September and 20 December 2026 and 20 March 2027 all do), check the Tax Department's due dates calendar for the date it will accept.

Vendor collection credit (TB-ST-925)

• Amount. 5% of the taxes and fees reported on the return, up to $200 for each quarterly or annual period. This covers state taxes, county, city and school district taxes, and certain supplemental taxes, but not the paper carryout bag reduction fee.
• Who can claim it. Quarterly (ST-100) and annual (ST-101) filers only, and only if the return is filed on time and paid in full.
• Who cannot. Monthly (part-quarterly) filers, PrompTax participants, and anyone filing an amended or past-due return. The credit cannot be carried over. Sales Tax Web File works it out automatically.

Penalties and interest (TB-ST-805; TB-ST-275)

Failure	Civil penalty
Return with no tax due filed late or not filed	$50
Return filed late by 60 days or less	10% of the tax due for the first month, plus 1% for each additional month or part of a month, up to 30% of the tax due; not less than $50
Return not filed, or filed more than 60 days late	The greater of: the 10%-plus-1% amount (up to 30%); the lesser of $100 or 100% of the tax required to be shown; or $50
Return filed on time, tax not paid	10% of the tax due for the first month, plus 1% for each additional month or part of a month, up to 30%
Omitting more than 25% of the tax required to be shown	10% of the unreported tax, reduced for any part with substantial authority or adequate disclosure
Fraudulent failure to pay	Twice the unpaid tax, plus interest at the greater of 14½ percent or the rate set by the Tax Commissioner

Interest runs on any amount not paid by the due date, from the due date until payment. It is compounded daily and the rate may change each quarter. Use the Tax Department's current interest rates and its penalty and interest calculator. Willfully failing to collect, charge separately or remit tax can also be a crime.

2025 periods (for amended or audited 2025 returns) (Publication 718; locality rate change notices)

• Unchanged in 2025. The 4% state rate, the 0.375% MCTD rate, the $500,000-and-100-sales test, the $110 clothing threshold, the filing frequency thresholds, the vendor collection credit and the penalties.
• Local rates. The current Publication 718 took effect on 1 March 2025. Suffolk County changed its rate in 2025 (notice ST-25-1). For a period before 1 March 2025, use Publication 718-A, which lists earlier rates and their effective dates, and the Publication 718-C in force at the time.

Completion checklist (TB-ST-275)

• Registration decided: place of business or representatives, or more than $500,000 and more than 100 sales in the last four sales tax quarters, counting marketplace, exempt and resale sales.
• Certificate of Authority applied for at least 20 days before starting (or within 30 days of passing the test), received before the first taxable sale, and displayed at each location.
• Each sale classified: clothing per item and per locality, food and drinks, prewritten or custom software and separately stated services, information services, enumerated services and NYC-only services.
• Rate taken from the delivery address using the rate lookup or Publication 718 reporting codes, with the MCTD tax where it applies.
• Marketplace sales: ST-150 or the provider's agreement statement on file, seller registered and filing, and direct sales taxed.
• A valid ST-120 or other certificate held for each untaxed sale: good faith, within 90 days, complete, and kept three years.
• Use tax accrued on untaxed purchases used in New York.
• Filing frequency checked against the $3,000 and $300,000 thresholds and any PrompTax notice.
• Returns filed within 20 days of each period, zero returns included, and Web Filed where the mandate applies.
• Vendor collection credit taken only on a timely, fully paid quarterly or annual return, at 5% up to $200.
• Any late period costed with the TB-ST-805 penalties and daily compounded interest.