PDF document
- 1 -
                   Important 

As a result of New York State corporate tax reform (Part A of 
Chapter 59 of the Laws of 2014 and Part T of Chapter 59 of the 
Laws of 2015), the Corporation tax information on page 9 and 10 
of this publication is out of date. 

For the most up-to-date information, see Corporate Tax Reform 
on the Tax Department website. 

Publication 20 begins on page 2 below. 



- 2 -
Publication 20

New York State

Tax Guide for

New Businesses

              Pub 20 (11/12)



- 3 -
Note: A Publication is an informational document that addresses a particular topic of interest to 
taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal 
decisions, or changes in department policies could affect the validity of the information contained in a 
publication. Publications are updated regularly and are accurate on the date issued. The information 
provided in this document does not cover every situation and is not intended to replace the law or 
change its meaning.



- 4 -
                                                                                   Publication 20 (11/12) 

Table of contents                                                                    Page 
 
I.   Introduction ..................................................................................................................................................5 
II.  Types of organizations and tax responsibilities ...........................................................................................5 
      Sole proprietorships ...............................................................................................................................5 
      Partnerships ............................................................................................................................................6 
      Limited liability companies (LLC) and limited liability partnerships (LLP) ........................................6 
      Estimated tax on behalf of nonresident individuals and corporate partners ..........................................7 
      Metropolitan commuter transportation mobility tax (MCTMT) on net earnings from 
      self-employment ....................................................................................................................................7 
      New York City unincorporated business tax .........................................................................................8 
      Corporations ...........................................................................................................................................8 
       New York S corporations.................................................................................................................8 
       Corporation taxes .............................................................................................................................9 
       Metropolitan transportation business tax surcharge ......................................................................11 
       Corporation dissolution and surrender of authority .......................................................................11 
III. Federal employer identification number (EIN)..........................................................................................11 
IV.  Filing requirements for employers .............................................................................................................12 
      Unemployment insurance, wage reporting, and withholding tax ........................................................12 
       New employer registration .............................................................................................................12 
       Unemployment insurance ..............................................................................................................13 
       Wage reporting...............................................................................................................................13 
       Withholding tax .............................................................................................................................13 
      New hire/rehire reporting requirement ................................................................................................13 
      Employment verification system .........................................................................................................14 
      Workers’ compensation and disability benefits ...................................................................................15 
      Metropolitan commuter transportation mobility tax (MCTMT) for employers ..................................15 
V.   Sales and use taxes .....................................................................................................................................15 
      Sales tax registration ............................................................................................................................16 
      Taxable business purchases .................................................................................................................16 
      Terminating business ...........................................................................................................................18 
VI.  Miscellaneous taxes and fees .....................................................................................................................19 
      Cigarettes and tobacco products ..........................................................................................................19 
       Wholesale dealer of cigarettes .......................................................................................................19 
       Cigarette agent ...............................................................................................................................20 
       Wholesale dealer of tobacco products ...........................................................................................21 
       Distributor of tobacco products .....................................................................................................21 
       Retail dealer ...................................................................................................................................22 
       Vending machine owner and operator ...........................................................................................22 
       Minimum cigarette prices ..............................................................................................................23 
       Tobacco Escrow Funds Act ...........................................................................................................23 
       Enforcement provisions for the sale, shipment, and possession of cigarettes 
       and tobacco products in New York State .......................................................................................24 
      Beverage container deposits ................................................................................................................24 
      Alcoholic beverages .............................................................................................................................25 
       Registrations, licenses, and permits ...............................................................................................26 
       Direct wine shipments into New York State by out-of-state wineries...........................................26 

                  3 



- 5 -
Publication 20 (11/12) 

Table of contents (continued)                                                   Page 
 
      Petroleum products ..............................................................................................................................27 
       Distributor of motor fuel ................................................................................................................27 
       Importing/exporting transporter .....................................................................................................28 
       Terminal operator...........................................................................................................................28 
       Distributor of diesel motor fuel......................................................................................................28 
       Retailer of non-highway diesel motor fuel only ............................................................................28 
       Distributor of kero-jet fuel only .....................................................................................................28 
       Aviation fuel business ....................................................................................................................29 
       Residual petroleum product business.............................................................................................29 
      Highway use and fuel use taxes ...........................................................................................................29 
       Highway use tax .............................................................................................................................29 
       Fuel use tax ....................................................................................................................................30 
      Taxes for furnishing utility and telecommunication services ..............................................................31 
      Waste tire management fee ..................................................................................................................32 
      New York City taxicab and hail vehicle trip tax..................................................................................32 
      Boxing and wrestling exhibitions tax ..................................................................................................33 
VII. Purchasing or acquiring a business or its assets – Caution .......................................................................33 
      Sales tax information ...........................................................................................................................33 
       Bulk sale transactions (examples)  .................................................................................................36 
      Real estate transfer tax information .....................................................................................................36 
      Licenses or registrations ......................................................................................................................37 
VIII.  Business incentives ....................................................................................................................................37 
IX.  Additional information...............................................................................................................................37 
      Recordkeeping for small businesses ....................................................................................................37 
       Sales and use tax recordkeeping ....................................................................................................38 
       Tax year .........................................................................................................................................38 
       Accounting methods for income and corporate franchise taxes ....................................................38 
       Accounting methods for sales and use tax .....................................................................................39 
       Bookkeeping systems.....................................................................................................................39 
      Privacy and confidentiality ..................................................................................................................40 
       Power of attorney ...........................................................................................................................40 
       Tax information authorization .......................................................................................................41 
       Third-party designee ......................................................................................................................41 
       E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization .......................41 
      Online Services ....................................................................................................................................41 
      Change in your business information ..................................................................................................42 
      Permits and licenses .............................................................................................................................43 
X.   New York State assistance .........................................................................................................................44 
XI.  New York City (NYC) assistance ..............................................................................................................46 
XII. Federal assistance.......................................................................................................................................47 
 
                              4 



- 6 -
                                                                           Publication 20 (11/12) 

 I. Introduction  
                    
                   Whether you are starting a new business or purchasing an existing one, you 
                   will need some basic information about New York State’s Tax Law and 
                   regulations. This Tax Guide for New Businesses outlines the procedures to 
                   follow and the forms to file with the New York State Department of 
                   Taxation and Finance (the Tax Department). If you are purchasing an 
                   existing business or purchasing assets from an existing business, see 
                   Chapter VII, Purchasing or acquiring a business or its assets - Caution, 
                   starting on page 33 of this guide.  
                    
                   For information on legal requirements for doing business in New York State 
                   and a comprehensive listing of state, local, and federal government agency 
                   resources, visit the New York State Web site (www.nyfirst.ny.gov). For 
                   federal tax information, visit the Internal Revenue Service (IRS) Web site 
                   (www.irs.gov). 
                    
                   To receive e-mail notifications containing links to newly posted tax 
                   information, including publications, TSB-Ms (technical memorandums), 
                   Important Notices, Advisory Opinions, and Tax Bulletins issued by the Tax 
                   Department, visit our Web site (www.tax.ny.gov) and sign up for the 
                   Subscription Service. 
                    
 II. Types of organizations and tax responsibilities 
                    
                   Your responsibilities as a new business owner, whether you start a business 
                   or buy an existing business, will vary depending on the type of organization 
                   or entity you operate.  
                    
                   Regardless of the type of organization you choose, you and your business 
                   must comply with federal laws and with the laws of any state in which you 
                   operate your business. Before organizing a business, you may wish to 
                   consult a professional. 
                    
                   Below are brief descriptions of the various business organizations and 
                   entities recognized in New York State and the related New York State tax 
                   requirements. 
                    
 Sole              A sole proprietorship is a business owned and operated by one person (a 
                   sole proprietor). This is the simplest and most common form of small 
 proprietorships 
                   business organization. Sole proprietors must report their business profits or 
                   losses on their federal and New York State personal income tax returns.  
                    
                     • If you are a full-year New York State resident, use Form IT-201, 
                      Resident Income Tax Return. 
                    
                                       5 



- 7 -
Publication 20 (11/12) 

                           • If you are a nonresident or part-year resident of New York State who 
                            has income from New York sources, use Form IT-203, Nonresident 
                            and Part-Year Resident Income Tax Return.  
                         
                        If you expect to owe New York State, New York City, or Yonkers income 
                        tax when you file your personal income tax return, you may be required to 
                        make estimated tax payments during the year. For more information, see the 
                        Tax Department Web site, Form IT-2105, Estimated Income Tax Payment 
                        Voucher for Individuals, and the instructions for Form IT-2105.  
                         
Partnerships            A partnership exists when two or more persons join together to carry on a 
                        trade or business.  
                         
                        For federal and New York State income tax purposes, the term partnership 
                        includes a syndicate, group, pool, joint venture, or other unincorporated 
                        organization that is carrying on a trade or business. The term partnership 
                        also includes a limited liability partnership (LLP) or a limited liability 
                        company (LLC) that is treated as a partnership for federal income tax 
                        purposes. A corporation, trust, or estate is not a partnership (although it may 
                        be a partner in a partnership). 
                         
                           • A partnership reports its income on Form IT-204, Partnership Return, 
                            but does not pay state income tax. 
                         
                           • A partnership, LLC, or LLP that is required to file Form IT-204 may 
                            be subject to a filing fee and must also file Form IT-204-LL, 
                            Partnership, Limited LiabilityCompany,   and Limited Liability 
                            Partnership Filing Fee Payment Form. 
                         
                        A partner that is an individual, estate, or trust must include their share of 
                        income from a partnership on their personal income tax return or fiduciary 
                        income tax return. A partner that is a corporation will include its share of 
                        income from a partnership on its corporation franchise tax return. 
                         
Limited liability       An LLC is an unincorporated organization of one or more members, each 
                        having limited liability for the contractual and other liabilities of the 
companies (LLC) 
                        business, formed for any lawful business purpose under the Limited 
and limited 
                        Liability Company Law of New York State or any other jurisdiction. 
liability                
partnerships            An LLP is a partnership that provides professional services and has 
(LLP)                   registered as a limited liability partnership under Article 8-B of the 
                        Partnership Law of New York State or any other jurisdiction. 
                         
                        An LLC or LLP that has New York source income and is treated as a 
                        partnership for federal income tax purposes will be treated as a partnership 
                        for New York State tax purposes (see Partnerships above). 
                         
                                            6 



- 8 -
                                                                           Publication 20 (11/12) 

                    An LLC or LLP that is treated as a corporation, including an S corporation, 
                    for federal income tax purposes will be treated as a corporation for 
                    New York tax purposes or as a New York S corporation if the New York S 
                    election is made (see Corporations on page 8). 
                     
                    For more information regarding LLCs and LLPs, refer to Publication 16, 
                    New York Tax Status of Limited Liability Companies and Limited Liability 
                    Partnerships. 
                     
                    For information about the New York City tax treatment of LLCs and LLPs, 
                    see Finance Memorandum 99-1 (dated October 21, 1999) available on the 
                    New York City Department of Finance Web site (www.nyc.gov/html/dof). 
                     
Estimated tax on    Every partnership (including an LLC or an LLP that is treated as a 
                    partnership for federal income tax purposes) that has income derived from 
behalf of 
                    New York sources may be required to pay estimated income tax on behalf 
nonresident 
                    of its partners or members who are nonresident individuals or corporations 
individuals and     (other than New York S corporations).  
corporate partners   
                    For more information, see the instructions for the following forms: 
                     
                     • Form IT-2658, Report of Estimated Tax for Nonresident Individual 
                       Partners and Shareholders; 
                     
                     • Form CT-2658, Report of Estimated Tax for Corporate Partners; 
                     
                     • Form IT-2658-E, Certificate of Exemption from Partnership or 
                       New York S Corporation Estimated Tax Paid on Behalf of Nonresident 
                       Individual Partners and Shareholders ;or 
                     
                     • Form CT-2658-E, Certificate of Exemption from Partnership 
                       Estimated Tax Paid on Behalf of Corporate Partners. 
                     
Metropolitan        If you are an individual (including a partner in a partnership or a partner or 
                    member of an LLP or LLC treated as a partnership for federal income tax 
commuter 
                    purposes) who has net earnings from self-employment allocated to the 
transportation      metropolitan commuter transportation district (MCTD), you are subject to 
mobility tax        the metropolitan commuter transportation mobility tax (MCTMT). 
(MCTMT) on net      However, if your total net earnings from self-employment allocated to the 
earnings from       MCTD are $50,000 or less for the tax year, no MCTMT is due. 
                     
self-employment 
                    The MCTD includes New York City (the counties of New York 
                    (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island)), 
                    and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, 
                    and Westchester. 
                     
                    If you will owe any MCTMT for the tax year, you must make estimated 
                    MCTMT payments and file an annual MCTMT return.  

                                       7 



- 9 -
Publication 20 (11/12) 

                        Partnerships – Partnerships are required to make estimated MCTMT 
                        payments on behalf of certain partners who are nonresidents of 
                        New York State and have net earnings from self-employment allocated to 
                        the MCTD. In addition, partnerships can request permission to make group 
                        estimated MCTMT payments and file an annual MCTMT group return on 
                        behalf of qualified partners. 
                         
                        For more information on the MCTMT, see Publication 420, Guide to the 
                        Metropolitan Commuter Transportation Mobility Tax, visit the Tax 
                        Department Web site, or call (518) 485-2392. 
                         
New York City           If you plan to conduct business in New York City as a sole proprietor or 
                        partnership (including an LLC or LLP that is treated as a partnership for 
unincorporated 
                        federal income tax purposes), you or your business may be subject to the 
business tax 
                        New York City unincorporated business tax.  
                         
                        For more information on the unincorporated business tax, visit the 
                        New York City Department of Finance Web site (www.nyc.gov/html/dof). 
                         
Corporations            A corporation is a legal entity created by filing a Certificate  orArticles of 
                        Incorporation with a state, and has a legal existence separate and distinct 
                        from its owners (shareholders).  
                         
                          • A domestic corporation is a corporation incorporated by or under the 
                           laws of New York State. A domestic corporation may be formed by 
                           filing a Certificate of Incorporation with the New York State 
                           Department of State, under section 402 of the Business Corporation 
                           Law. 
                         
                          • A foreign corporation is a corporation incorporated under the laws of 
                           another state or foreign country. Foreign corporations that want to be 
                           authorized to do business in New York State must be authorized by the 
                           New York State Department of State. For more information, see 
                           Publication 24, Authorization for Foreign Corporations to Do 
                           Business in New York.  
                         
                        For more information on forming corporations and licensing and 
                        registration requirements for various types of businesses in New York State, 
                        visit the New York State Department of State Web site (www.dos.ny.gov) or 
                        call: (518) 474-4429 or (212) 417-5747. 
                         
New York S              Under the Internal Revenue Code (IRC), certain corporations may elect to 
corporations            be S corporations for federal income tax purposes. If the federal election is 
                        approved, the shareholders of corporations subject to the New York State 
                        franchise tax on general business corporations (Article 9-A) may make a 
                        similar election for New York State tax purposes by filing Form CT-6, 
                        Election by a Federal S Corporation to be Treated as a New York S 
                        Corporation. If the state election is also made, shareholders of the 

                                           8 



- 10 -
                                                                           Publication 20 (11/12) 

                   corporation pay New York State personal income tax on their pro rata share 
                   of income earned by the S corporation.  
                    
                   If the shareholders of a general business corporation make the election to be 
                   a New York State S corporation and the corporation is subject to the 
                   franchise tax on general business corporations, the corporation is subject to 
                   the fixed dollar minimum tax determined under Tax Law section 210(1)(d). 
                    
                   A special rule applies in the case of an S corporation subject to the franchise 
                   tax on general business corporations where the shareholders have not made 
                   the election to be a New York State S corporation. In those instances, the 
                   shareholders will be deemed to have made the election if more than 50% of 
                   the S corporation’s current year federal gross income is derived from 
                   investment income. The deemed election applies to the entire current tax 
                   year.  
                    
                   Estimated tax of nonresident shareholders – A New York S corporation 
                   that has income derived from New York sources may be required to pay 
                   estimated tax on behalf of its shareholders who are nonresident individuals. 
                   For more information, see the instructions for Form IT-2658, Report of 
                   Estimated Tax for Nonresident Individual Partners and Shareholders. 
                    
                   For more information on S corporations, see Publication 35, New York Tax 
                   Treatment of S Corporations and Their Shareholders.  
                    
                   For information on the fixed dollar minimum tax, refer to the instructions 
                   for Form CT-3-S, New York S Corporation Franchise Tax Return, and 
                   Important Notice N-07-1, Important Information for New York S 
                   Corporations Subject to Article 9-A of the Tax Law.  
                    
Corporation taxes  Corporations typically file franchise tax returns on an annual basis. The 
                   type of return filed depends on the type(s) of business conducted by the 
                   corporation. 
                    
                       • A domestic corporation is generally liable for franchise taxes for each 
                        fiscal or calendar year, or part thereof, during which it is incorporated, 
                        until it is formally dissolved by the Department of State. However, a 
                        domestic corporation that is no longer doing business, employing 
                        capital, or owning or leasing property in New York State is exempt 
                        from the fixed dollar minimum tax for years following its final tax 
                        year, provided it meets the requirements listed in TSB-M-06(5)C, 
                        Certain Domestic Business Corporations Exempt from the Article 9-A 
                        Fixed Dollar Minimum Tax. 
                    
                       • Every foreign corporation that does business, employs capital, owns 
                        or leases property in a corporate or organized capacity, or maintains an 
                        office in New York State (whether or not the corporation has been 
                        authorized by the Department of State) must file a corporate tax return 

                                    9 



- 11 -
Publication 20 (11/12) 

                         and pay franchise tax. In addition, these foreign corporations must pay 
                         a license fee computed on Form CT-240, Foreign Corporation License 
                         Fee Return. The fee is in addition to the annual franchise tax and is 
                         payable only once unless the corporation’s capital share structure 
                         changes or the amount of the corporation’s capital stock employed in 
                         New York State increases from the time the last license fee return was 
                         filed. Form CT-240 is filed with the first corporation franchise tax 
                         return.  
                        
                         Foreign corporations that are authorized to do business in 
                         New York State under Article 13 or 15-A of the Business Corporation 
                         Law are subject to an annual maintenance fee, whether or not they 
                         actually conduct business in New York State. If an authorized foreign 
                         corporation files a corporate tax return, the amount of the franchise tax 
                         is credited against the maintenance fee. If a foreign corporation 
                         authorized to do business in New York State is not required to file a 
                         corporate tax return, the corporation must file Form CT-245, 
                         Maintenance Fee and Activities Return For a Foreign Corporation 
                         Disclaiming Tax Liability ,to remit the maintenance fee. 
                        
                       Most corporations are subject to the tax on general business corporations 
                       imposed by Article 9-A of the Tax Law. Each corporation computes a tax 
                       on four different measures:  
                        
                        • a tax measured by the entire net income base,  
                        
                        • a tax measured by the capital base,  
                        
                        • a tax measured by the minimum taxable income base, and  
                        
                        • a tax measured by the fixed dollar minimum.  
                        
                       The corporation pays the highest computed tax, plus a tax on the subsidiary 
                       capital base, if applicable. The tax on the capital base may not apply to 
                       certain small business corporations for their first two tax years. 
                        
                        • Railroad and trucking corporations are taxed under Article 9-A unless 
                         they elect to be taxed under the franchise taxes imposed by 
                         sections 183 and 184 of Article 9. To make the election, corporations 
                         must file Form CT-187, Election or Revocation of Election By 
                         Railroad and Trucking Corporations To Be Taxable Under Article 9. 
                        
                        • Farmers, fruit growers, and similar agricultural corporations organized 
                         and operated on a cooperative basis as described in Article 6 of 
                         New York State’s Cooperative Corporation Law are subject to the tax 
                         imposed by section 185 of Article 9 if they are formed under the laws 
                         of New York State or are conducting business or holding property in 
                         
                                   10 



- 12 -
                                                                        Publication 20 (11/12) 

                  New York State and must file Form CT-185, Cooperative Agricultural 
                  Corporation Franchise Tax Return. 
                  
                 For more information, visit the Tax Department Web site or call our 
                 Corporation Tax Information Center at (518) 485-6027.  
                  
Metropolitan     If a corporation (other than a New York S corporation) does business in the 
transportation   metropolitan commuter transportation district (MCTD), it must also file and 
business tax     pay a metropolitan transportation business tax surcharge (MTA surcharge) 
surcharge        on business done in the MCTD.  
                  
                 The MCTD includes New York City (the counties of New York 
                 (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island)), 
                 and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, 
                 and Westchester.  
                  
Corporation      A domestic corporation that is no longer doing business and wishes to be 
dissolution and  dissolved by the Secretary of State must first obtain written consent from 
surrender of     the Tax Department.  
authority         
                 A foreign authorized corporation (that will remain in existence in its home 
                 state) that wishes to surrender its authority to do business in New York 
                 State must first obtain written consent from the Tax Department.  
                  
                 Beforethe department will grant consent for corporate dissolution or 
                 surrender of authority, a corporation must: 
                  
                  • have filed all required tax returns, and 
                  
                  • not have any unpaid New York State taxes. 
                  
                 For more information, visit the Tax Department Web site, see 
                 TSB-M-06(5)C, Certain Domestic Business Corporations Exempt from the 
                 Article 9-A Fixed Dollar Minimum Tax, or call the Tax Department’s 
                 Corporation Dissolution Unit at (518) 485-2639. 
                  
III. Federal employer identification number (EIN) 
                  
                 Every business, except for certain sole proprietorships that do not have any 
                 employees, should have a federal employer identification number (EIN). 
                 Certain nonprofit organizations (churches, clubs, etc.), trusts, and estates 
                 must also have a federal EIN.  
                  
                 You may apply for a federal EIN for your business online through the 
                 Internal Revenue Service (IRS) Web site (www.irs.gov) or by filing federal 
                 Form SS-4, Application for Employer Identification Number, with the IRS. 
                  
                                   11 



- 13 -
Publication 20 (11/12) 

                        Form SS-4 is available on the IRS Web site or by calling the IRS Business 
                        and Specialty Tax Line at 1 800 829-4933.  
                         
                        For information on the federal requirements for EINs, see IRS 
                        Publication 1635, Understanding Your EIN -Employer Identification 
                        Numbers. 
                         
                        If you are not required to have a federal EIN for your business, the Tax 
                        Department will assign an account number to be used on all of your 
                        New York State business tax records. 
                         
IV. Filing requirements for employers 
                         
Unemployment            If you hire employees, your business is subject to the laws requiring the 
                        withholding of federal social security taxes, as well as federal and state 
insurance, wage 
                        income taxes. You are also responsible for paying for unemployment 
reporting, and 
                        insurance, workers’ compensation and disability insurance, and for filing 
withholding tax         quarterly wage reports.  
                         
                        For more information relating to New York State unemployment insurance, 
                        income tax withholding (including New York City and/or Yonkers, if 
                        applicable), and wage reporting, see Publication NYS-50, Employer’s 
                        Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax. 
                         
                        For federal wage reporting and withholding information, see IRS 
                        Publication 15, (Circular E), Employer’s Tax Guide, which explains 
                        employer filing responsibilities and the withholding and payment of federal 
                        income and employment taxes. 
                         
New employer            New employers can obtain information on how to register for 
registration            New York State unemployment insurance, wage reporting, and withholding 
                        tax by contacting either the New York State Department of Labor (DOL) or 
                        the Tax Department.  
                         
                        You should have your federal employer identification number (EIN) 
                        before you register as an employer with New York State.  New York State Department of Labor 
                          Web site: www.labor.ny.gov 
                          Telephone assistance is available Monday through Friday by calling 
                          1 888 899-8810 or (518) 485-8589.  
                         
                         • New York State Tax Department 
                          Web site: www.tax.ny.gov 
                          Telephone assistance is available Monday through Friday by calling 
                          (518) 485-6654. 
                         
                                          12 



- 14 -
                                                                      Publication 20 (11/12) 

Unemployment     Generally, if your business has a gross payroll of $300 or more in a calendar 
insurance        quarter, your business is subject to the New York State Unemployment 
                 Insurance Law and must register with DOL (see New employer registration    
                 on page 12). For information about unemployment insurance liabilities, call 
                 DOL toll free at 1 888 899-8810. 
                  
Wage reporting   The Tax Department is required to collect wage reporting information based 
                 on definitions used by DOL in administering the unemployment insurance 
                 program.  
                  
                 Every employer who is liable under the provisions of the New York State 
                 Unemployment Insurance Law is required to file a quarterly wage report 
                 with the department on Form NYS-45, Quarterly Combined Withholding, 
                 Wage Reporting, and Unemployment Insurance Return, and if needed, 
                 Form NYS-45-ATT, Quarterly Combined Withholding, Wage Reporting, 
                 and Unemployment Insurance Return – Attachment.  
                  
                 Forms NYS-45 and NYS-45-ATT may be filed online using the Tax 
                 Department’s Web File system (at www.tax.ny.gov) or on paper. 
                  
Withholding tax  Every employer paying wages or making certain other payments (such as 
                 pensions) subject to New York State, New York City, or Yonkers income 
                 tax withholding must file a return and pay the taxes required to be withheld. 
                 In general, New York State conforms to federal withholding tax concepts. 
                  
                 For specific information, see Form NYS-1, Return of Tax Withheld, the 
                 instructions for Form NYS-1, Form NYS-45, Quarterly Combined 
                 Withholding, Wage Reporting, and Unemployment Insurance Return, and 
                 the instructions for Form NYS-45. 
                  
New hire/rehire  You must report to the Tax Department certain identifying information 
                 about newly hired or rehired employees working in the state within 20 
reporting 
                 calendar days of the hiring date. 
requirement 
                  
                 A newly hired or rehired employee means an employee: 
                  
                  • previously not employed by the employer, or 
                  • previously employed by the employer but separated from such prior 
                      employment for 60 or more consecutive days. 
                  
                 The hiring date is the first day compensated services are performed by an 
                 employee. This is the first day any services are performed for which the 
                 employee will be paid wages or other compensation.  
                  
                 The following information must be provided for each newly hired 
                 employee: 
                  
                     • employee name (first, middle initial, last); 

                                 13 



- 15 -
Publication 20 (11/12) 

                       • employee address (street, city, state, and ZIP code);
                       • employee social security number;
                       • employer name;
                       • employer address (street, city, state, and ZIP code);
                       • employer identification number (assigned by IRS);
                       •if dependent health insurance benefits are available to the employee
                       and if so, the date the employee qualifies for the benefits; and
                       •hire date.

                       New York State employers may report new hire information: 

                       •electronically through the department’s new hire Web site
                       (www.nynewhire.com);

                       •by submitting a completed and legible copy of the employee’s
                       Form IT-2104, Employee’s Withholding Allowance Certificate (or
                       Form IT-2104-E, Certificate of Exemption from Withholding) in place
                       of or in addition to the federal Form W-4, Employee’s Withholding
                       Allowance Certificate.

                       Employers who are required to report to New York (and multistate 
                       employers who designate New York as their reporting state) should submit 
                       the new hire information: 

                       •via the Internet at www.nynewhire.com;

                       •by fax to (518) 320-1080; or

                       •by mail to:

                       NYS DEPT OF TAXATION & FINANCE
                       NEW HIRE NOTIFICATION
                       PO BOX 15119
                       ALBANY, NY  12212-5119

                       For more information on the new hire reporting program and your 
                       responsibilities and requirements, visit the Tax Department’s new hire 
                       Web site (www.nynewhire.com) or see Publication NYS-50, Employer’s 
                       Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.

Employment             You must maintain records that show you have reviewed documents that 
                       identify each employee and show that each employee is eligible to work in 
verification system 
                       the United States.  

                       You must have each employee complete federal Form I-9, Employment 
                       Eligibility Verification. You must keep these forms for three years after the 
                       date an employee is hired or one year after the date that employment ends, 

                                           14 



- 16 -
                                                                           Publication 20 (11/12) 

                       whichever is later. Form I-9 is available on the U.S. Citizenship and 
                       Immigration Services Web site (www.uscis.gov), or by calling their toll free 
                       forms request line at 1 800 870-3676.  
                        
                       For more information on the Federal Immigration Reform and Control Act 
                       or for general information from the USCIS, call the Office of Business 
                       Liaison at 1 800 357-2099.  
                        
Workers’               You should be aware of the obligations you have to provide workers’ 
                       compensation insurance and disability insurance to your employees. 
compensation and 
                       Information about these types of insurance and the forms needed to apply 
disability benefits 
                       for the insurance are available from private insurance companies or from 
                       the local office of the State Insurance Fund. You can also get information 
                       on current rates for workers’ compensation and disability insurance by 
                       visiting the State Insurance Fund Web site (www.nysif.com), or by calling 
                       the State Insurance Fund at 1 888 875-5790. 
                        
Metropolitan           Certain employers that engage in business within the metropolitan 
                       commuter transportation district (MCTD) are liable for the MCTMT for a 
commuter 
                       calendar quarter if they are required to withhold New York State income tax 
transportation 
                       from wages paid to employees and their payroll expense for all covered 
mobility tax           employees is more than $312,500 for that calendar quarter.  
(MCTMT) for             
employers              The MCTD includes New York City (the counties of New York 
                       (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island)), 
                       and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, 
                       and Westchester. 
                        
                       For more information, seePublication 420, Guide to theMetropolitan 
                       Commuter Transportation Mobility Tax, visit the Tax Department’s Web 
                       site, or call (518) 485-2392. 
                        
V. Sales and use taxes 
                        
                       If you will be selling tangible personal property (goods), certain services, 
                       hotel occupancy, food or drink in a restaurant, tavern or other 
                       establishment, or receiving admission charges in New York State, you may 
                       be required to collect state and local sales and use taxes (sales tax).  
                        
                       See Publication 750, A Guide to Sales Tax in New York State, and these Tax 
                       Bulletins for information about sales and use taxes, including information to 
                       help you determine if your business will be making sales of goods or 
                       services that are subject to sales tax: 
                        
                        • Do I Need to Register for Sales Tax? (TB-ST-175)Exemption Certificates for Sales Tax (TB-ST-240)Filing Requirements for Sales and Use Tax Returns (TB-ST-275) 

                                          15 



- 17 -
Publication 20 (11/12) How to Register for New York State Sales Tax (TB-ST-360)Quick Reference Guide to Taxable and Exempt Property and Services
                           (TB-ST-740)Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770)

                       If you will be making taxable sales, you must be registered for sales tax 
                       purposes before you begin making sales of taxable goods and services. 

                       In addition, you must be registered in order to issue or accept most 
                       New York State sales tax exemption documents. For example, when you 
                       (including a wholesale distributor or manufacturer) buy taxable goods or 
                       services that you intend to resell, you must provide the supplier with a 
                       properly completed exemption document (e.g., resale certificate) to make 
                       the purchase without payment of tax. In most cases, you must also be 
                       registered in order to issue that document. For information on the use and 
                       acceptance of exemption documents, see Tax Bulletin Exemption 
                       Certificates for Sales Tax (TB-ST-240), and TSB-M-07(1)S, Electronic 
                       Resale and Exemption Documents for Sales and Compensating Use Taxes. 

                       Note: If you are purchasing an existing business or purchasing or otherwise 
                       acquiring assets from an existing business, see Chapter VII, Purchasing or 
                       acquiring a business or its assets – Caution, starting on page 33. 

Sales tax              If you are required to be registered, you must obtain a Certificate of 
                       Authority from the Tax Department. This certificate gives you the authority 
registration 
                       to collect the required sales tax, and to issue or accept sales tax exemption 
                       documents, including resale certificates used for purchasing inventory. You 
                       must apply for your certificateat least 20 days before you begin 
                       operating your business. If you begin your business before you receive a 
                       Certificate of Authority, you may be subject to substantial penalties (which 
                       are calculated based on the number of days you make sales without a 
                       Certificate of Authority). 

                       To obtain a Certificate of Authority, apply using New York Business 
                       Express. For more information, see Tax Bulletin How to Register for New 
                       York State Sales Tax (TB-ST-360). 

Taxable business       If you are conducting business in New York State, you should be aware that 
purchases              you are required topay state and localsales and use taxes in the following 
                       situations, whether or not you are required to be registered for sales tax 
                       purposes: 

                       • You purchase taxable property (such as inventory) or services for
                           resale, but you later use the property or services rather than reselling
                           them.

                       • You purchase taxable property without payment of tax from a seller

                                          16 



- 18 -
                                                    Publication 20 (11/12) 

  who is located outside of New York State, and you use that property in 
  this state. 
 
 • You purchase taxable gas or electricity without payment of tax from a 
  seller who is located outside New York State, and you use that gas or 
  electricity in this state. 
 
 • You send property out of New York State to have a taxable service 
  performed on that property, do not pay tax, and then use that property 
  in this state. 
 
 • You purchase property or services outside New York State and you 
  pay the other state’s tax, but you use the property in New York State 
  (see Publication 39, A Guide to New York State Reciprocal Credits for 
  Sales Taxes Paid to Other States). 
 
 • You purchase taxable property, services, hotel occupancy, food or 
  drink, or pay admission charges in New York State without payment 
  of taxes. 
 
 • You purchase taxable property in one county or city in New York 
  State and then use the property in a county or city with a higher rate of 
  tax than where you purchased the property. 
 
 • You have a taxable service performed on property in one county or 
  city in New York State and then use the property in a county or city 
  with a higher rate of tax than where you had the taxable service 
  performed. 
 
Taxes due in the above situations are generally computed on the sales price 
paid. You compute the amount of sales and use taxes due by applying the 
combined state and local sales tax rate to the sales price. However, if you 
purchase and use the property outside New York State for more than six 
months before first using the property inside the state, tax due may be 
calculated on the lower of the sales price or the fair market value of the 
property at the time you bring it into this state.  
 
If you purchase taxable property outside the state and then bring the 
property into New York State and use it while performing a contract for a 
period of less than six months, you may elect to calculate the tax due on the 
lower of (1) the sales price paid, or (2) the fair rental value of the property 
for the period of use within New York State. However, this applies only if 
the property is not completely consumed, or is not incorporated into real 
property, in New York State. 
 
Under certain circumstances, the tax you paid to another state or local 
jurisdiction qualifies for credit against the New York State and local tax you 
owe. For more information, see Publication 39, A Guide to New York State 

                 17 



- 19 -
Publication 20 (11/12) 

                        Reciprocal Credits for Sales Taxes Paid to Other States. 
                         
                        Generally, you will not owe New York tax on property or services you 
                        purchased outside New York State before you become a resident of 
                        New York State. You are a New York resident when you: 
                         
                         • incorporate your business under the laws of New York State,  
                         • conduct business or maintain a place of business within the state, or 
                         • move into the state to live here. 
                         
                        This rule also applies in a similar manner to local sales and use taxes. 
                         
                        To report sales and use taxes: 
                         
                         • If you are registered or required to be registered with the department 
                          for sales tax purposes, you must report the sales and use taxes incurred 
                          in connection with the taxable business purchases with your monthly, 
                          quarterly, or annual sales tax return. 
                         
                         • If you are an individual, estate, or trust that is doing business in 
                          New York State and you are not registered or required to be registered 
                          for sales tax purposes, you are not required to file a monthly, quarterly, 
                          or annual sales tax return. Therefore, you must report the sales and use 
                          taxes incurred in connection with taxable business purchases on your 
                          personal income tax return, your fiduciary income tax return, on 
                          Form ST-140, Individual Purchaser’s Annual Report of Sales and Use 
                          Tax ,or on Form ST-141, Individual Purchaser’s Periodic Report of 
                          Sales and Use Tax. 
                         
                         • If your business is a corporation, New York S corporation, partnership, 
                          limited liability partnership (LLP), or a limited liability company 
                          (LLC) that is not registered or required to be registered for sales tax 
                          purposes, you must report the sales and use taxes incurred in 
                          connection with the taxable business purchases on Form ST-130, 
                          Business Purchaser’s Report of Sales and Use Tax ,within 20 days 
                          from the date the property or service purchased is first brought or 
                          delivered into New York State. 
                         
                        For more information on taxable business purchases, see Publication 774, 
                        Purchaser’s Obligations to Pay Sales and Use Taxes Directly to the Tax 
                        Department, Questions and Answers. 
                         
Terminating             If you are registered for sales tax purposes and you sell or otherwise 
                        discontinue your business, you must surrender yoursales  tax Certificate of 
business 
                        Authority with the final sales tax return. For more information, see Tax 
                        Bulletin Amending or Surrendering a Certificate of Authority (TB-ST-25). 
                         
                        The final sales tax return is due within 20 days of terminating business 

                                         18 



- 20 -
                                                                               Publication 20 (11/12) 

                     operations. If you have any questions regarding this procedure, call the 
                     Sales Tax Information Center at (518) 485-2889.  
                      
                     If you plan to sell, transfer, or assign the assets of your business, you must 
                     give each prospective buyer a copy of Form TP-153, Notice to Prospective 
                     Purchasers of a Business or Business Assets. This form advises buyers of 
                     the requirement to notify the department of the purchase. 
                      
VI. Miscellaneous taxes and fees 
                      
                     If you own or operate certain types of businesses, there may be additional 
                     tax requirements, including licenses and registrations. Below are brief 
                     descriptions of the various requirements. For further information, contact 
                     our Miscellaneous Business Tax Information Center at (518) 457-5735.  
                      
                     Please note: These licenses and registrations are not transferable. See 
                     Licenses or registrations on page 37 for more information. 
                      
Cigarettes and       The following sections describe the licenses and registrations required for 
                     businesses dealing with cigarettes and tobacco products (cigars, roll-your-
tobacco products 
                     own tobacco (RYO), snuff, etc.). You may be required to obtain more than 
                     one type of registration or license described in this section, depending on 
                     the nature of your business.  
                      
                     For more information about the licenses and registrations described below, 
                     contact the New York State Tax Department Registration and Bond Unit at 
                     (518) 591-3111. 
                      
                     Sales tax registration requirement – You must be registered for sales tax 
                     purposes (see Sales tax registration on page 16) before any of the 
                     registrations or licenses described below will be approved. Sales tax 
                     registration is required even if your business will not actually collect or pay 
                     sales tax to the department. 
                      
Wholesale dealer of  If you sell cigarettes to retail dealers or other persons for resale, or own, 
cigarettes           operate, or maintain vending machines upon premises owned by another 
                     person, you must be licensed as a wholesale dealer. For information on the 
                     licensing requirements for vending machines, see Vending machine owner 
                     and operator on page 22. 
                      
                     To apply for a license as a wholesale dealer of cigarettes, file 
                     Form CG-100-W, Application for License as a Wholesale Cigarette Dealer 
                     Other Than Those Who Only Operate Vending Machines . A $1,500 
                     nonrefundable application fee must accompany your application form. 
                     Additionally, you must file a $10,000 bond with the Tax Department before 
                     you will be registered as a wholesale dealer of cigarettes.  
                     Use Form CG-100-C, Checklist for Applications CG-100-A, CG-100-W, 

                                     19 



- 21 -
Publication 20 (11/12) 

                        and CG-100-V, to ensure that all the necessary items are included with your 
                        application. 
                         
                        Once registered, wholesale dealers of cigarettes, including wholesale 
                        dealers who are also agents, must file a quarterly information return. For 
                        more information see: 
                         
                         • TSB-M-10(2)M, Wholesale Dealers of Cigarettes and Tobacco 
                              Products Must Begin Filing Quarterly Informational Returns, and 
                         • N-12-2, New Policy for Filing Wholesale Dealer of Cigarettes 
                              Informational Return. 
                         
                        New York City – If you wish to sell cigarettes at wholesale in 
                        New York City, you need a New York City Wholesale Cigarette License. 
                        Contact the New York City Finance Department’s Wholesale Cigarette 
                        Licensing Unit at (718) 610-4080 for more information. 
                         
Cigarette agent         All cigarette packages held for sale in New York State must bear 
                        New York State cigarette tax stamps. If you want to purchase and affix 
                        New York State cigarette tax stamps to packages of cigarettes, you must 
                        first be licensed as a cigarette agentwith New York State.  
                         
                        To apply, file Form CG-100-A, Application for License as a Cigarette 
                        Agent or Agent/Wholesaler. A nonrefundable application fee of $1,500 
                        ($3,000 if applying as both an agent and wholesale dealer) must accompany 
                        the application. Agents who wish to purchase cigarette tax stamps on credit 
                        must submit a cigarette credit bond or other acceptable security in the 
                        amount of the monthly credit desired. Use Form CG-100-C, Checklist for 
                        Applications CG-100-A, CG-100-W, and CG-100-V, to ensure that all the 
                        necessary items are included with your application. 
                         
                        Once registered, you must file a monthly report, using Form CG-5, 
                        Nonresident Agent Cigarette Tax Report, or Form CG-6, Resident Agent 
                        Cigarette Tax Report. 
                         
                        If you wish to be licensed as a wholesale dealer of cigarettes (as described 
                        above) and as a cigarette agent, you should apply for both licenses using 
                        Form CG-100-A, Application for License as a Cigarette Agent or 
                        Agent/Wholesaler. 
                         
                        New York City – If you wish to purchase and affix the joint 
                        New York State and    New York City cigarette tax stamps to packages of 
                        cigarettes, you must also be licensed as a cigarette agent with 
                        New York City. Visit the New York City Finance Department’s Web site 
                        (www.nyc.gov/html/dof) for more information. 
                         
                                             20 



- 22 -
                                                                                 Publication 20 (11/12) 

Wholesale dealer of     You must be licensed as a wholesale dealer of tobacco products if you: 
tobacco products         
                         • sell tobacco products to retail dealers or other persons for purposes of 
                            resale; 
                         
                         • own, operate, or maintain one or more tobacco products vending 
                            machines in, at, or upon premises located within New York State that 
                            are owned or occupied by any other person; or 
                          
                         • sell tobacco products to an Indian nation or tribe or to a reservation 
                            cigarette seller on a qualified reservation. 
                         
                        To apply, file Form MT-202, Application for a License as a Wholesale 
                        Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco 
                        Products. No application fee is required. Use Form MT-202-C, Checklist 
                        for Form MT-202, to ensure that all the necessary items are included with 
                        your application. 
                         
                        Once registered, you must file a quarterly report, using Form MT-203-W, 
                        Wholesale Dealer of Tobacco Products Informational Return ,and 
                        accompanying schedules( Form MT-203-W-A and Form MT-203-W-T), 
                        unless you are: 
                         
                         • licensed only to operate vending machines, or 
                         
                         • appointed or required to be appointed as a distributor of tobacco 
                            products by the department. 
                         
                        Note: If you do not file required returns, or if you file returns that are not 
                        properly completed, the department may cancel or suspend your wholesale 
                        dealer of tobacco products license. 
                         
Distributor of tobacco  You must request appointment as a distributor of tobacco productsif you: 
products                 
                         • import or cause to be imported into this state any tobacco products for 
                            sale; 
                         
                         • manufacture any tobacco products in this state; or 
                         
                         • are located outside New York State and want to file returns and pay 
                            tax due on tobacco products sold, shipped, or delivered by you from 
                            outside the state to any person in the state.  
                         
                        To apply, file Form MT-202, Application for a License as a Wholesale 
                        Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco 
                        Products. Distributors of tobacco products are required to file monthly 
                        Form MT-203, Distributor of Tobacco Products Tax Return.  

                                          21 



- 23 -
Publication 20 (11/12) 

Retail dealer           If you intend to sell cigarettes or tobacco products at retail in 
                        New York State, you must register with the department before making any 
                        sales.   
                         
                        To apply, file Form DTF-716, Application for Registration of Retail 
                        Dealers and Vending Machines for Sales of Cigarettes and Tobacco 
                        Products. See Form DTF-716 for current application fees. Also use 
                        Form DTF-716 if you have already registered and wish to add new 
                        locations or additional vending machines. 
                         
                        Registrations expire on December 31 of each year and must be renewed 
                        annually, using Form DTF-719, Renewal Application for Registration of 
                        Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco 
                        Products. The department will automatically send registrants the renewal 
                        application prior to the renewal date. 
                         
                        New York City – If you intend to sell cigarettes at retail in New York City, 
                        you need a New York City Retail Cigarette Dealer’s License. For more 
                        information, contact the New York City Department of Consumer Affairs: 
                        Dial 311 from inside New York City; call (212) NEW YORK (639-9675) if 
                        your business is outside the five boroughs; or visit their Web site 
                        (www.nyc.gov/html/dca). 
                         
Vending machine         Owners or operators of vending machines located in New York State 
owner and operator      through which cigarettes or tobacco products are sold must register with the 
                        department before making any sales. 
                         
                        To apply, file Form DTF-716, Application for Registration of Retail 
                        Dealers and Vending Machines for Sales of Cigarettes and Tobacco 
                        Products. See Form DTF-716 for current application fees. Also use 
                        Form DTF-716 if you have already registered and wish to add additional 
                        vending machines. 
                         
                        Registrations expire on December 31 of each year and must be renewed 
                        annually, using Form DTF-719, Renewal Application for Registration of 
                        Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco 
                        Products. The department will automatically send registrants the renewal 
                        application prior to the renewal date. 
                         
                        If you own, operate, or maintain one or more cigarette or tobacco products 
                        vending machines located at premises owned or occupied by another 
                        person, youmust possess a license as a wholesaledealer of cigarettes or as 
                        a wholesale dealer of tobacco products (seeWholesaledealer        of cigarettes 
                        on page 19 and Wholesale dealer of tobacco products on page 21). There is 
                        no application fee or bond requirement for wholesale dealers that only 
                        operate vending machines. 
                         
                                           22 



- 24 -
                                                                           Publication 20 (11/12) 

Minimum cigarette  You cannot sell cigarettes for less than the New York State or 
prices             New York City minimum prices (whichever apply). The following 
                   resources provide information on minimum cigarette prices: 
                    
                    • Publication 509, Minimum Wholesale and Retail Cigarette Prices, 
                      indicates the minimum prices for standard brands and standard 
                      packages.  
                    
                    • Publication 508, Minimum Price List for Cigarettes(Sold     by the 
                      carton, 20 cigarettes per pack/10 packs per carton) ,may be used to 
                      determine the minimum wholesale or retail cigarette selling prices for 
                      standard packages of 20 cigarettes per pack, 10 packs per carton.  
                    
                    • Your business’s cigarette supplier. 
                    
                    • The Miscellaneous Business Tax Information Center at 
                      (518) 457-5735. 
                    
Tobacco Escrow     Under the Tobacco Escrow Funds Act, cigarette and roll-your-own (RYO) 
Funds Act          tobacco manufacturers, cigarette stamping agents, and distributors of RYO 
                   tobacco must comply with certain requirements. 
                    
                   Cigarette and RYO tobacco manufacturers – Every manufacturer whose 
                   cigarettes or RYO tobacco are sold for consumption in New York State 
                   must issue a certification annually using Form CG-30, Certification of 
                   Tobacco Master Settlement Agreement Status ,to all of the following: 
                    
                    • the Commissioner of Taxation and Finance, 
                    
                    • the Attorney General of New York State, 
                    
                    • every licensed cigarette agent who sells the manufacturers’ products in 
                      New York State, and 
                     
                    • any distributor of the manufacturer’s RYO tobacco. 
                    
                   For more information, see Form CG-30-I, Instructions for Forms CG-30, 
                   CG-30.1, and CG-30.2.  
                    
                   Cigarette stampingagents   – A cigarette stamping agent maynot affix 
                   stamps to a manufacturer’s cigarettes if the agent has not received 
                   Form CG-30 from the manufacturer, or if the department advises the agent 
                   that the manufacturer is in violation of section 1399-pp of the Public Health 
                   Law or has filed a false certification. Cigarette stamping agents must 
                   provide information regarding the brands of cigarettes stamped each month 
                   using Form CG-5/6-ATT, Schedule B – Cigarette Packages Stamped 
                   During the Month. For more information, see the instructions for 

                                     23 



- 25 -
Publication 20 (11/12) 

                        Form CG-5/6-ATT and       TSB-M-01(7)M, Cigarette Manufacturer 
                        Certifications and Prohibition Against the Stamping of Certain Cigarettes. 
                         
                        Distributors of tobacco products – If a distributor has not received 
                        Form CG-30 from a manufacturer, the distributor may not sell that 
                        manufacturer’s RYO tobacco in New York State.  
                         
                        Each month, distributors of tobacco products must provide certain 
                        information on RYO cigarette tobacco using Form MT-203-ATT, 
                        Information on Roll-Your-Own Cigarette Tobacco Manufactured or 
                        Imported by a Distributor. For more information, see TSB-M-06(7)M, 
                        Reporting Requirements for Distributors of Tobacco Products that Import 
                        or Manufacture Roll-Your-Own Cigarette Tobacco, and the instructions for 
                        Form MT-203-ATT. 
                         
Enforcement             It is illegal for anyone engaged in the business of selling cigarettes to ship, 
provisions for the      or cause to be shipped, any cigarettes to a person in New York State unless 
sale, shipment, and     the recipient is: 
possession of            
cigarettes and tobacco   • a licensed or registered cigarette agent, wholesale dealer, or retail 
products in               dealer; 
New York State           
                         • an export warehouse proprietor or a person operating a customs 
                          bonded warehouse; or 
                         
                         • an officer, employee, or agent of the federal or New York State 
                          government, or a political subdivision of either (acting in an official 
                          capacity). 
                         
                        Additionally, a cigarette stamping agent may not affix, or cause to be 
                        affixed, a New York State cigarette tax stamp to a package of cigarettes 
                        unless the cigarettes have been certified and marked as fire standards 
                        compliant, pursuant to section 156-c of the Executive Law.  
                         
                        For more information, see TSB-M-03(1)M, Enforcement Provisions 
                        Regarding the Sale, Shipment, and Possession of Cigarettes and Tobacco 
                        Products in New York State, and TSB-M-06(8.1)M, Clarification of Fire 
                        Safety Provisions for Sales of Cigarettes as of August 16, 2007 . 
                         
Beverage                New York’s Returnable Container Act (RCA), commonly referred to as the 
                        Bottle Bill, requires every deposit initiator to collect a $.05 deposit on 
container deposits 
                        beverage containers containing less than one gallon of carbonated soft 
                        drinks, beer, malt beverages, wine coolers, or water sold in New York. 
                         
                        A deposit initiator is the first bottler, distributor, dealer or agent to collect 
                        the deposit on a beverage container sold in New York State. You’re a 
                        deposit initiator if you: 
                         
                                          24 



- 26 -
                                                                       Publication 20 (11/12) 

            • bottle beverages in beverage containers with an established deposit; 
            • distribute beverages in beverage containers with an established deposit 
             and you did not purchase the containers from a registered deposit 
             initiator; 
            • sell beverages in beverage containers and you did not purchase the 
             containers from a registered deposit initiator; or 
            • act as an agent on behalf of a registered deposit initiator. 
            
           A deposit initiator is required to electronically register with the department 
           using Online Services on the department’s Web site. The department will 
           electronically issue a registration certificate to you when your application is 
           received (the review of your application may take up to 25 days). Once the 
           registration certificate is issued, it is valid for at least three years, but may 
           be subject to renewal at the discretion of the department.  
            
           You must electronically file your beverage container tax reports quarterly 
           using the Beverage Container Web File service on the Tax Department’s 
           Web site. 
            
           For more information on the beverage container deposits, see 
           TSB-M-09(2)M, Registration and Filing Responsibilities for Beverage 
           Container Deposit Initiators, see the Tax Department’s Web site, or call 
           (518) 485-2889. 
            
           For information on the bottle bill, visit the New York State Department of 
           Environmental Conservation (DEC) Web site (www.dec.ny.gov). 
            
Alcoholic  You must register as a distributor of alcoholic beverages with the 
beverages  department before you: 
            
            • import or cause to be imported into New York State any alcoholic 
             beverage that is or will be offered for sale, or used for any commercial 
             purpose or, in the case of liquor, used for any purpose; 
            
            • produce, distill, manufacture, brew, compound, mix, or ferment any 
             alcoholic beverages within New York State for sale; or 
            
            • purchase warehouse receipts and cause the removal of any alcoholic 
             beverages stored in a warehouse in New York State.  
            
           For purposes of this section, alcoholic beverages include beer, cider, wine, 
           and liquor.  
            
           Note: You must be licensed by the New York State Liquor Authority 
           (under the Alcoholic Beverage Control Law) before your registration as a 
           distributor of alcoholic beverages will be approved. 
            
                           25 



- 27 -
Publication 20 (11/12) 

                        New York City – New York City imposes an alcoholic beverages tax on 
                        liquor containing more than 24% alcohol by volume, and on beer that is 
                        sold or used in New York City.  
                         
Registrations,          To register as a distributor, file Form TP-215, Application for Registration 
licenses, and permits   as a Distributor of Alcoholic Beverages. No registration fee is required to 
                        apply to be a distributor of alcoholic beverages. You may be required to file 
                        a bond or other acceptable security with the department either before or 
                        after you register. The amount of the bond or other acceptable security will 
                        be determined by the department. Once registered, you must file monthly 
                        tax returns. However, cider distributers file annual returns, and certain beer 
                        and wine distributers may apply to file annual returns. For more 
                        information, see Form MT-38, Application for Annual Filing Status for 
                        Certain Beer and Wine Manufacturers. For more information, contact the 
                        New York State Tax Department Registration and Bond Unit at 
                        (518) 591-3111.  
                         
                        Sales tax registration requirement – You must be registered for sales tax 
                        purposes (see Sales tax registration on page 16) before the registration 
                        described above will be approved. Sales tax registration is required even if 
                        you will not actually collect or pay sales tax.  
                         
                        Other federal and New York State requirements – The New York State 
                        Liquor Authority and the federal Alcohol and Tobacco Tax and Trade 
                        Bureau also require certain permits and licenses before your business can 
                        manufacture or distribute any alcoholic beverages. For application forms 
                        and additional information, visit the New York State Liquor Authority’s 
                        Web site (www.sla.ny.gov ) or call (518) 474-3114. 
                         
                        For federal requirements, visit the federal Alcohol and Tobacco Tax and 
                        Trade Bureau Web site (www.ttb.gov) or call 1 877 882-3277. 
                         
Direct wine shipments   The Alcoholic Beverages Control Law allows certain out-of-state wine 
into New York State     manufacturers to ship limited quantities of their wines directly to eligible 
by out-of-state         consumers in New York State.  
wineries                 
                        The out-of-state wine manufacturer must be: 
                         
                         • licensed by the New York State Liquor Authority as a direct shipper, 
                         
                         • registered with the Tax Department for sales tax purposes, and  
                         
                         • registered with the Tax Department as a distributor of alcoholic 
                          beverages. 
                         
                        For licensing information, call the New York State Liquor Authority at 
                        (518) 474-3114.  
                         
                                         26 



- 28 -
                                                                               Publication 20 (11/12) 

                      For more tax information on direct wine shipments, see 
                      TSB-M-05(6)M, (9)S, Tax information regarding direct wine shipments 
                      into New York State by out-of-state wineries ,and TSB-M-09(6)M  , Annual 
                      Filing Option Available for Certain Wine Distributors.  
                       
Petroleum             If you import, produce, or sell motor fuel (for example, gasoline), diesel 
                      motor fuel (including #2 heating oil, #2 fuel oil, kerosene, and kero-jet 
products 
                      fuel), or residual petroleum products, you may have to register with the 
                      department. 
                       
                      If you import, produce, or sell petroleum products, you may be required to 
                      pay both the motor fuel and diesel motor fuel excise tax (Article 12-A) and 
                      the petroleum business tax (Article 13-A). You may also be liable for 
                      prepaid sales tax.  
                       
                      If you import, produce, or sell certain alternative fuels (for example, ethanol 
                      or B20 biodiesel), see TSB-M-06(2)M, Excise Tax and Petroleum Business 
                      Tax Exemptions for Certain Alternative Fuels Beginning 
                      September 1, 2006, and TSB-M-06(2.1)M, Additional Information 
                      Regarding B20 Fuel Under the Excise Tax and Petroleum Business Tax 
                      (Articles 12-A and 13-A). 
                       
                      To apply for any of the petroleum product registrations described in the 
                      following sections, file Form TP-650, Application for Registration under 
                      Articles 12-A and 13-A, unless otherwise indicated. 
                       
                      Bonding requirement – You may be required to file a bond or other 
                      acceptable security with the department before any of the registrations 
                      described below can be issued. The amount of the bond or other acceptable 
                      security may vary. 
                       
                      Contact the New York State Tax Department Registration and Bond Unit at 
                      (518) 591-3111 for more information on the licenses and registrations 
                      described in the sections below. 
                       
                      Sales tax registration requirement – You must be registered for sales tax 
                      purposes (see Sales tax registration on page 16) before any of the 
                      registrations or licenses described below will be approved. Sales tax 
                      registration is required even if your business will not actually collect and 
                      pay sales tax to the department. 
                       
Distributor of motor  You must register as a distributor of motor fuel if you: 
fuel                   
                       • import motor fuel into New York State (or cause it to be imported) for 
                        use, sale, distribution, or storage within New York State; or 
                       
                       • produce, refine, manufacture, or compound motor fuel within 
                        New York State. 

                                          27 



- 29 -
Publication 20 (11/12) 

                         The minimum amount of bond or other acceptable security is $50,000. Once 
                         registered, you must file monthly tax returns. 
                          
Importing/exporting      You must register as an importing/exporting transporter if you: 
transporter               
                          • transport motor fuel into New York State by barge, pipeline, truck, 
                             railroad, or other means for use, distribution, storage, or sale in 
                             New York State, or  
                          
                          • transport motor fuel that is being exported out of New York State. 
                          
                         The amount of the bond or other acceptable security is $2,000. Once 
                         registered, you must file monthly transportation reports. 
                          
Terminal operator        You must register as a terminal operator if you maintain or control a motor 
                         fuel storage facility with a capacity of at least 50,000 gallons.  
                          
                         The amount of the bond or other acceptable security is $10,000. Once 
                         registered, you must file monthly inventory reports. 
                          
Distributor of diesel    You must register as a distributor of diesel motor fuelif you: 
motor fuel                
                          • import diesel motor fuel into New York State (or cause it to be 
                             imported) for use, distribution, storage, or sale within New York State; 
                          
                          • produce, refine, manufacture, or compound diesel motor fuel in 
                             New York State; or 
                          
                          • sell diesel motor fuel other than at retail directly into the fuel tank of a 
                             motor vehicle. 
                          
                         The amount of the bond or other acceptable security will be determined by 
                         the department. Once registered, you must file monthly tax returns. 
                          
Retailer of non-         If you meet the conditions to register as a distributor, but you only plan to 
highway diesel motor     sell non-highway diesel motor fuel to consumers, you may register as a 
fuel only                retailer ofnon-highway diesel motor fuel only  (RONDO).  
                          
                         As a RONDO you may not make a sale into a bulk storage tank equipped 
                         with a nozzle capable of fueling a motor vehicle (for example, service 
                         stations, truck stops, and construction sites), except for delivery at a farm 
                         site for direct production by farming of tangible personal property for sale. 
                          
Distributor of kero-jet  If you are a fixed-base operator that makes no sales of kero-jet fuel other 
fuel only                than the retail sale delivered directly into the fuel tank of an airplane for use 
                         in that airplane from a fixed and permanent place at an airport in 
                         New York State, you may register as a distributor of kero-jet fuel only.  
                          
                                           28 



- 30 -
                                                                                Publication 20 (11/12) 

                         The amount of the bond or other acceptable security will be determined by 
                         the Tax Department. 
                          
                         Once registered, you must file monthly or quarterly tax returns. 
                          
Aviation fuel business   Generally, you must register as an aviation fuel business if you import 
                         kero-jet fuel into New York State in the fuel tanks of your aircraft, and you 
                         are not otherwise registered as a distributor of diesel motor fuel or kero-jet 
                         fuel only. No bond or other security is required. Once registered, you must 
                         file monthly tax returns.   
                          
                         If you are an aircraft operator that is not an airline, you may be allowed to 
                         file Form PT-351, Aircraft Fuel Consumption Tax Return. For more 
                         information, see the instructions for Form PT-351. 
                          
Residual petroleum       You must register as a residual petroleum product business if you: 
product business          
                          • import residual petroleum product (or cause it to be imported) for use, 
                              distribution, storage, or sale in New York State; 
                          
                          • produce, refine, manufacture, or compound residual petroleum 
                              products within New York State; or 
                          
                          • sell or use residual petroleum products within New York State, other 
                              than the self-use of products which you purchased at retail. 
                          
                         The amount of the bond or other acceptable security will be determined by 
                         the department. Once registered, you must file monthly tax returns. 
                          
Highway use and          If you operate certain vehicles on the public highways of New York State, 
                         you may be subject to the highway use tax (also referred to as the truck 
fuel use taxes 
                         mileage tax or TMT) and the fuel use tax (also referred to as the 
                         International Fuel Tax Agreement or IFTA). 
                          
                         For additional information applicable to highway use tax and fuel use tax as 
                         described in the sections below, see: 
                          
                          • Publication 538, A Guide to Highway Use Tax and Other New York 
                              State Taxes for CarriersPublication 536, International Fuel Tax Agreement (IFTA) A Guide for 
                              New York State Carriers 
                          
Highway use tax          The highway use tax (HUT) is imposed on motor carriers operating certain 
                         motor vehicles on New York State public highways (excluding toll-paid 
                         portions of the New York State Thruway). The tax is based on mileage 
                         traveled on New York State public highways and is computed at a rate 
                         determined by the weight of the motor vehicle and the method that you 
                         choose to report the tax. 

                                           29 



- 31 -
Publication 20 (11/12) Gross weight method – You must register and pay for any truck, 
                            tractor, or other self-propelled vehicle with a gross weight of more 
                            than 18,000 pounds. 
                          • Unloaded weight method – You must register and pay tax for any truck 
                            with an unloaded weight of more than 8,000 pounds and any tractor 
                            with an unloaded weight of more than 4,000 pounds. 
                         
                        You must use the same method for all your motor vehicles. 
                         
                        Carriers are required to obtain a certificate of registration and decal for each 
                        vehicle subject to the highway use tax. There are various types of highway 
                        use tax certificates of registration and decals that are issued based on the 
                        nature of the operations of the vehicle and how quickly the credentials are 
                        needed. 
                         
                        You may obtain and manage various operating credentials and registrations 
                        over the Internet, including highway use tax registrations and decals, by 
                        accessing One Stop Credentialing and Registration – OSCAR – (at 
                        www.oscar.ny.gov). 
                         
                        You may also obtain certificates of registration and decals by: 
                         
                          • filing Form TMT-1, Application for Highway Use Tax (HUT) and 
                            Automotive Fuel Carrier (AFC) Certificates of Registration (C of R) 
                            and Decals, with the Tax Department; or 
                          • contacting various permit services bureaus located throughout the 
                            country. 
                         
                        You must file returns monthly, quarterly, or annually, based on your tax 
                        liability. Most returns can be filed online using the Highway Use Tax Web 
                        File service on the Tax Department Web site. 
                         
Fuel use tax            The fuel use tax is imposed on the operation of qualified motor vehicles in 
                        New York State. The purpose of the fuel use tax is to subject fuel purchased 
                        without paying the New York State fuel taxes (whether purchased outside 
                        the state or within New York State without tax) and used to operate 
                        qualified motor vehicles on the state’s public highways to the same taxes 
                        imposed on fuel purchased in-state.  
                         
                        A qualified motor vehicle is a motor vehicle, other than a recreational 
                        vehicle, that has two axles and a gross vehicle weight or registered gross 
                        vehicle weight of more than 26,000 pounds; or has three or more axles 
                        regardless of weight; or is used in combination and the gross vehicle weight 
                        of the combination is more than 26,000 pounds. 
                         
                        The fuel use tax is based on the number of gallons of fuel used by a 
                        qualified motor vehicle operating on the public highways of 
                        New York State, including the toll-paid portion of the New York State 

                                        30 



- 32 -
                                                                            Publication 20 (11/12) 

                    Thruway. The number of gallons is multiplied by an aggregate rate that 
                    consists of a fuel tax component, a sales tax component, and a petroleum 
                    business tax component.  
                     
                    A credit against the fuel use tax is allowed for fuel that you purchase tax 
                    paid in New York State, and placed into the fuel tank of a qualified motor 
                    vehicle.  
                     
                    International Fuel Tax Agreement (IFTA) – New York State is a 
                    participating member of IFTA. The agreement, which is in effect in most 
                    states and Canadian provinces, simplifies the reporting of fuel taxes for 
                    interstate and international carriers by allowing you to report to your base 
                    jurisdiction the total amount of fuel taxes that you owe to all the various 
                    IFTA member jurisdictions. 
                     
                    If you operate one or more qualified motor vehicles in New York State and 
                    in one or more other IFTA jurisdictions, you must obtain an IFTA license 
                    and obtain decals for each vehicle from your base jurisdiction. If your base 
                    jurisdiction is New York State, use Form IFTA-1, New York State 
                    International Fuel Tax Agreement (IFTA) License Application, to apply for 
                    an IFTA license and decals. If you already have an IFTA license, you may 
                    buy IFTA decals online at OSCAR or use Form IFTA-9, Application for 
                    Additional Decals, Replacement Decal(s), or Duplicate License. 
                     
                    You must file returns quarterly based on your tax liability. Returns must be 
                    filed online using the IFTA Web File service on the Tax Department Web 
                    site. 
                     
                    If you are not required to be licensed under IFTA, and you operate qualified 
                    motor vehicles on New York State public highways (including the 
                    Thruway) that consume fuel purchased without New York taxes included, 
                    you must file Form MT-903-FUT, Fuel Use Tax Return, to report and pay 
                    your fuel use tax obligation. 
                     
Taxes  for          Any utility selling or furnishing utility services and any providers of 
                    telecommunications services may be subject to tax on gross income or gross 
furnishing utility 
                    receipts from these services. 
and 
                     
telecommunication   If you sell or furnish the transportation, transmission, or distribution of gas, 
services            electricity, steam, water, or refrigeration, and you are subject to the 
                    supervision of the Public Service Commission, see Form CT-186-P   , Utility 
                    Services Tax Return – Gross Income, and its instructions.  
                     
                    If you provide telecommunications services by the use of wires, cables, 
                    fiber optics, lasers, microwaves, radio waves, satellites or similar media, or 
                    any combination of these media, see Form CT-186-E, Telecommunications 
                    Tax Return and Utility Services Tax Return, and its instructions. 
                     
                                  31 



- 33 -
Publication 20 (11/12) 

                        If you sell utility services or telecommunications services and do business 
                        in the Metropolitan Commuter Transportation District (MCTD), you must 
                        also file and pay the metropolitan transportation business tax surcharge 
                        (MTA surcharge) on gross receipts from sales of utility or 
                        telecommunications services in the MCTD. Report the MTA surcharge on 
                        Form CT-186-E. 
                         
                        The MCTD includes New York City (the counties of New York 
                        (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island)), 
                        and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, 
                        and Westchester. 
                         
Waste tire              If you sell new tires or sell vehicles with new tires within New York State, 
                        you are required to collect a fee of $2.50 on each new tire sold within the 
management fee 
                        state. The fee applies to motor vehicle tires, including tires for cars, trucks, 
                        trailers, farm and other tractors, motorcycles, all-terrain vehicles, and 
                        limited use vehicles. All new tires included with the sale of a new or used 
                        vehicle, including spare tires, are subject to the fee. 
                         
                        Sales of the following tires are not subject to the fee:  
                         
                         • used or recapped tires;  
                         
                         • mail-order, phone-order, or Internet sales where the tires are delivered 
                          to the purchaser by the U.S. Postal Service or a common carrier; and  
                         
                         • tires sold solely for resale provided the subsequent retail sale within 
                          New York State is subject to the fee.  
                         
                        You must file returns on a quarterly basis with the department and remit 
                        $2.25 for each tire sold during the quarter. This allows you to retain 
                        25 cents for each tire sold to help defray administrative costs. 
                         
                        For more information, see Form MT-170, Waste Tire Management Fee 
                        Quarterly Return, Form MT-171, Waste Tire Management Fee Exempt 
                        Purchase Certificate, and visit the Tax Department’s Web site.   
                         
New York City           A tax of 50 cents per trip is imposed on every taxicab ride and hail vehicle 
                        trip that starts in New York City and ends within the Metropolitan 
taxicab and hail 
                        Commuter Transportation District (MCTD). The MCTD includes 
vehicle trip tax 
                        New York City (the five counties of New York (Manhattan), Bronx, Kings 
                        (Brooklyn), Queens, Richmond (Staten Island)), and the counties of 
                        Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester. 
                         
                        If you are licensed by the Taxicab and Limousine Commission of 
                        New York City (TLC) to own and operate a medallion taxicab or to provide 
                        hail vehicle trips, you must pay the tax. If you own or operate a medallion 
                        taxicab and have designated an agent, the agent is jointly liable for the tax 

                                          32 



- 34 -
                                                                           Publication 20 (11/12) 

                 on the trips occurring during the period that the designation is in effect and 
                 the agent should pay the tax and file returns on behalf of the owner. 
                  
                 Medallion owners (or their agents) and hail bases must file returns online at 
                 the Tax Department’s Web site on a quarterly basis and remit 50 cents for 
                 each taxicab ride and hail vehicle trip subject to tax. 
                  
                 For more information see the Tax Department’s Web site and 
                 TSB-M-12(3)M,7(S), Tax on Hail Vehicle Trips in the Metropolitan 
                 Commuter Transportation District Beginning June 1, 2012. 
                  
                 Note: As of the date this publication was issued, no vehicles were 
                 authorized as hail vehicles by the TLC. See the TLC Web site for the latest 
                 information (www.nyc.gov/tlc). 
                  
Boxing and       If you are a promoter of professional or amateur boxing, sparring, or 
                 wrestling exhibitions or matches, you must report and pay the boxing and 
wrestling 
                 wrestling exhibitions gross receipts tax. For additional information on this 
exhibitions tax 
                 tax, see the instructions for Form MT-160, Boxing and Wrestling 
                 Exhibitions Tax Return. 
                  
                 Every promoter holding boxing or wrestling events in New York State must 
                 register with the New York State Athletic Commission prior to holding an 
                 event and submit event-specific reports. Refer to the New York State 
                 Athletic Commission’s Web site (www.dos.ny.gov/athletic/index.html) for 
                 additional information. 
                  
VII. Purchasing or acquiring a business or its assets – Caution 
                  
Sales tax        If you are purchasing or otherwise acquiring some or all of the business 
information      assets of an existing business that is registered or required to be 
                 registered for sales tax purposes, other than in the ordinary course of 
                 the seller’s business, you may be held personally liable for any sales and 
                 use taxes determined to be due from the seller unless you comply with 
                 the notification and other requirements applicable to these business 
                 asset purchases. You may be held liable for the amount of the seller’s 
                 liability for unpaid sales and use taxes up to the sales price or fair market 
                 value of the assets you purchased or acquired, whichever is greater.  
                  
                 These requirements apply whether the assets you are acquiring are tangible 
                 personal property, intangible property, or real property. 
                  
                 The sale, transfer, or assignment of business assets in whole or in part, other 
                 than in the ordinary course of business, by a person required to collect and 
                 remit sales tax to the Tax Department is called a bulk sale transaction. 
                  
                                 33 



- 35 -
Publication 20 (11/12) 

                       As the purchaser, transferee, or assignee (purchaser) in a bulk sale 
                       transaction, you will not be held liable for the seller’s unpaid sales and use 
                       tax liability if you comply with all the following requirements. 
                        
                        1. Notify the Tax Department – You must notify the department of 
                           the pending bulk sale transaction by filing Form AU-196.10, 
                           Notification of Sale, Transfer or Assignment in Bulk, at least 10 
                           days before paying for or taking possession of any business 
                           assets, whichever occurs first.  
                            
                           You must send Form AU-196.10 by registered mail to the address 
                           given on the form. While the seller is supposed to advise the 
                           purchaser of this notification requirement, the failure of the seller to 
                           give this notification does not relieve the purchaser of the obligation 
                           to timely notify the Tax Department of the planned bulk purchase, 
                           nor does it relieve the purchaser of any liability for the seller’s 
                                                                th
                           unpaid sales and use taxes. When the 10  day falls on a Saturday, 
                           Sunday or legal holiday in New York, notice will be timely if given 
                           on the next succeeding day that is not a Saturday, Sunday or legal 
                           holiday in New York. 
                        
                        2. Withhold consideration payable to the seller until authorized to 
                           release it by the Tax Department – Within 5 business days of 
                           receiving a timely filed Form AU-196.10, the department will advise 
                           you if it is possible that the seller has any unpaid sales and use taxes.  
                        
                           If the seller has unpaid sales or use taxes or is selected for additional 
                           review or audit, the department will send you Form AU-196.2, 
                           Notice of Claim to Purchaser, which will advise you not to release 
                           any consideration to the seller until authorized by the department.  
                        
                           If the seller does not have any unpaid sales or use taxes and if an 
                           additional review or audit is not necessary, the department will send 
                           you Form AU-197.1, Purchaser’s and/or Escrow Agent’s Release-
                           Bulk Sale, which allows you to turn over any consideration to the 
                           seller. 
                        
                       If the Tax Department: 
                        
                           • fails to issue the purchaser Form AU-196.2 within 5 business days 
                            after receipt of a properly completed and timely filed AU-196.10, 
                            or  
                           • incorrectly advises the purchaser that the seller has no outstanding 
                            liability by sending Form AU-197.1, 
                        
                       the purchaser will not be held liable for any of the seller's unpaid sales and 
                       use taxes and may pay the seller the full purchase price.   
                        
                                    34 



- 36 -
                                                           Publication 20 (11/12) 

  Note: Whether a purchaser receives Form AU-197.1 or AU-196.2 from the 
  Tax Department, the assets purchased from the seller may still be subject to 
  the department’s liens if there are outstanding warrants or judgments 
  against the seller for past unpaid sales and use taxes. 
   
  For purposes of the department’s obligation to respond within 5 business 
  days, the date of receipt of Form AU-196.10 by the department will be the 
  date it was actually delivered to the Bulk Sales Unit of the Audit Division. 
  However, the date of receipt will not be earlier than 10 days before the 
  scheduled date of sale or the actual date of sale, whichever is later. The 
  actual date of sale is the date of payment or the date the purchaser takes 
  possession of the assets acquired, whichever is earlier. 
   
  If you receive Form AU-197.1, you may pay the seller the full purchase 
  price. The department will not hold you liable for any of the seller’s unpaid 
  sales and use taxes, although the assets you purchased may still be subject 
  to the department’s liens if there are outstanding warrants or judgments. 
   
  If you receive Form AU-196.2, you will be advised not to pay the seller 
  until the department completes its review of the seller’s sales tax account. 
  Within 90 days of the receipt of Form AU-196.10, the department must 
  notify you (and the seller) of the actual amount of sales and use taxes due 
  from the seller for which you can be held liable on account of the bulk sale. 
  Upon receipt of Form AU-196.2, you may wish to consult a tax practitioner 
  about the best course of action to take. 
   
  For more information on bulk sale transactions, see TSB-M-83(6)S, 
  Guidelines for Bulk Sales Transactions. 
   
  In addition to your obligations and requirements with respect to sales 
  and use taxes accrued and determined to be due to the department 
  from the seller, you are also responsible for paying the sales tax due, if 
  any, on your purchase of any tangible personal property or taxable 
  services in the bulk sale transaction. Sales tax is not imposed on the sale 
  of real property or intangible assets, such as goodwill. 
   
  If you have any questions about the bulk sale requirements, call the Tax 
  Department at (518) 937-9400. Please have either the assigned bulk sale 
  case number or the name and the sales tax identification number of the 
  seller or the purchaser available when you call.  
   
  Sales tax registration requirement – If, as the owner of a new business, 
  you will be making taxable sales, renting hotel or motel rooms, making 
  admission charges, or issuing or accepting certain exemption certificates, 
  you must register for sales tax purposes. For more information, see the Tax 
  Department Web site and Sales tax registration on page 16.  
   
       35 



- 37 -
Publication 20 (11/12) 

Bulk sale transactions  Example 1:  Corporation A, a person required to collect sales tax, sells its 
(examples)              business assets to Corporation B. The sale by Corporation A is a bulk sale 
                        transaction. 
                         
                        Example 2:  Corporation A, a person required to collect sales tax, transfers 
                        all of its business assets to Corporation B in exchange for stock in 
                        Corporation B. The transfer of Corporation A’s assets to Corporation B is a 
                        bulk sale transaction. 
                         
                        Example 3:  Corporation A purchases all the issued and outstanding stock 
                        of Corporation B, a person required to collect sales tax. Corporation A and 
                        Corporation B will continue to exist as separate legal entities. Since 
                        Corporation A purchased stock, not assets, and since Corporation B retains 
                        its business assets, this is not a bulk sale transaction. 
                         
                        Example 4:  Corporation A, a person required to collect sales tax, sells its 
                        entire inventory, which is purchased by Corporation B for resale. The sale 
                        by Corporation A is a bulk sale transaction. 
                         
                        Example 5:  Mr. Smith, a person required to collect sales tax, makes a gift 
                        of all of his business assets to another person. This transfer by Mr. Smith is 
                        a bulk sale transaction. 
                         
Real estate             If you are acquiring a business that has an interest in real property, such as a 
                        deed or a lease, the transaction may be subject to the real estate transfer tax. 
transfer tax 
                        In addition, the tax applies: 
information 
                         
                         1. when a person or group of persons acting in concert   acquires a 
                            controlling interest in a partnership, corporation, or other entity with 
                            an interest in real property, or  
                         
                         2. when a person or group of persons acting in concert   transfers a 
                            controlling interest in a partnership, corporation, or other entity with 
                            an interest in real property.  
                         
                        Caution: The tax may apply when you acquire a minority interest that is 
                        part of a larger transaction, or when the seller transfers a minority interest 
                        that is part of a larger transaction. 
                         
                        Controlling interest means: 
                         
                         1. in the case of a corporation, either 50% or more of the total 
                            combined voting power of all classes of stock of the corporation, or 
                            50% or more of the capital, profits, or beneficial interest in the 
                            voting stock of the corporation; and  
                         
                                            36 



- 38 -
                                                                                  Publication 20 (11/12) 

                          2. in the case of a partnership, association, trust, or other entity, 50% or 
                             more of the capital, profits, or beneficial interest in the partnership, 
                             association, trust, or other entity. 
                    
                   The seller of the real property is responsible for paying the tax. However, if 
                   the seller fails to pay the tax or is exempt, the purchaser must pay the tax. 
                   For more information, see Form TP-584, Combined Real Estate Transfer 
                   Tax Return, Credit Line Mortgage Certificate, and Certification of 
                   Exemption from the Payment of Estimated Personal Income Tax, and the 
                   instructions for Form TP-584. 
                    
                   Note: If you are purchasing a business that owns an interest in real property 
                   from a nonresident individual, estate, or trust, then the transferor/seller may 
                   be required to complete    Form IT-2663, Nonresident Real Property 
                   Estimated Income Tax Payment Form, and pay the estimated personal 
                   income tax due, if any, before you may have the deed recorded. For more 
                   information, see the instructions for Form IT-2663. 
                    
Licenses or        Any license or registration that is required for sales tax or any of the 
                   miscellaneous taxes (see Miscellaneous taxes and fees starting on page 19) 
registrations 
                   may not be transferred to you or your business from another individual or 
                   business, even when you purchase an existing business. You must apply for 
                   new registration forms for your business. For additional information on 
                   license or registration requirements, contact the New York State Tax 
                   Department Registration and Bond Unit at (518) 591-3111.  
                    
VIII. Business incentives 
                    
                   New York State offers a number of significant tax incentives designed to 
                   enhance economic development, stimulate capital investment, and 
                   encourage revitalization of distressed areas.  
                    
                   The broad range of tax credits available to businesses underscores the 
                   state’s commitment to attract and foster growth in the business community. 
                   These credits provide significant tax relief to businesses to encourage job 
                   creation and to ensure competitiveness in a global marketplace. For 
                   additional information on New York State tax credits, visit the Tax 
                   Department Web site.  
                    
IX. Additional information 
                    
Recordkeeping for  As the owner of a business, you must keep records that enable you to 
                   prepare complete and accurate tax returns for that business. You must also 
small businesses 
                   keep documents, such as canceled checks, paid invoices, or both, to back up 
                   your records. These records are used to prepare complete and accurate tax 
                   returns for your business.  
                    
                                         37 



- 39 -
Publication 20 (11/12) 

                        Generally, you may retain any required records in either hard-copy or 
                        electronic format (or both). These records should be maintained in a manner 
                        so that one period may be compared with another.  
                         
Sales and use tax       If you must register for sales and use tax purposes, or if your business has 
recordkeeping           voluntarily registered for sales tax purposes, you must keep detailed records 
                        of all sales by jurisdiction. You must also maintain a method of associating 
                        an exempt sale to a particular purchaser with the exemption certificate you 
                        have on file for that sale or purchaser. If you issue exemption certificates 
                        when you make purchases, you must maintain records of these purchases, 
                        substantiating exempt use. 
                         
                        For specific recordkeeping requirements for sales and use tax, see 
                        Publication 750, A Guide to Sales Tax in New York State, and Tax Bulletin 
                        Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770). To look 
                        up sales and use tax rates by jurisdiction online, visit the Tax Department 
                        Web site and access Online Services. 
                         
Tax year                For federal tax purposes, income and corporation franchise taxes are based 
                        on a 12-month period called a federal tax year. There are two kinds of tax 
                        years.  
                         
                         1) A   calendar tax year is 12 consecutive months beginning January 1 
                                and ending December 31. 
                         
                         2) A   fiscal tax yearis 12 consecutive months ending on the last day of 
                                any month except December (including a 52 – 53 week year).  
                         
                        For New York State income and corporation franchise tax purposes, you 
                        must use the same tax year as you use for federal tax purposes.  
                         
                        Your federal tax year is established when you file the first federal tax return 
                        for your business. You must continue to use this tax year unless you receive 
                        approval from the IRS to change the tax year.  
                         
                        Note: The annual reporting period for sales tax purposes runs from each 
                        March 1 through the last day of the following February, which may differ 
                        from the tax year of a business as described above. 
                         
Accounting methods      An accounting method is a set of rules used to determine when and how the 
for income and          income and expenses of your business are recorded.  
corporate franchise      
taxes                   You must use the same method of accounting for New York income tax 
                        and corporate franchise tax purposes that your business uses for federal tax 
                        purposes. The accounting method for your business is established when you 
                        file the first federal income tax return for your business. You must continue 
                        to use this accounting method unless you have received approval from the 
                        IRS to change it. 

                                           38 



- 40 -
                                                                              Publication 20 (11/12) 

                       You may use any of the following accounting methods: 
                        
                        • cash method; 
                        
                        • accrual method; 
                        
                        • special methods of accounting for certain items of income and 
                         expenses; or 
                        
                        • combination method, using elements of both the cash and accrual 
                         methods. 
                        
                       The accounting method you use will generally be acceptable if the method 
                       is consistently applied, in accordance with generally accepted accounting 
                       principles, and clearly reflects the business’s income. If you operate more 
                       than one business, you may use different accounting methods for each. You 
                       must keep complete records and separate books for each business.  
                        
                       If you are using the cash method for your business, report income when the 
                       money is actually or constructively received and report expenses when the 
                       bills are actually paid. If you are using the accrual method for your 
                       business, report income when it is earned (whether or not it has been 
                       received) and report expenses when they are incurred (regardless of when 
                       they are paid). 
                        
                       For more information on the cash method, the accrual method, and other 
                       accounting methods, visit the IRS Web site (www.irs.gov) and refer to IRS 
                       Publication 538, Accounting Periods and Methods.
                        
Accounting methods     Generally, sales and use taxes are remitted to New York State with the sales 
for sales and use tax  tax return filed for the period in which the sales occur, regardless of when 
                       payment is received (the accrual method).  
                        
                       However, certain lumber dealers and other materialmen may elect to remit 
                       sales tax on the cash basis (reporting the sale in the period that they actually 
                       receive payment for certain taxable sales). For more information, see 
                       Form ST-112, Annual Application for a Materialman to Remit Sales Tax 
                       Under the Pay-When-Paid Option ,and TSB-M-99(2)S, Materialmen - Pay 
                       When Paid.   
                        
                       In addition, special rules apply to hotel room remarketers. For more 
                       information, see TSB-M-12(8)S, 2012 Budget Legislation Affecting the 
                       Sales Tax Obligations of Hotel Room Remarketers. 
                        
Bookkeeping systems    You may use one of two bookkeeping systems: single-entry or 
                       double-entry. The single-entry system is easier to keep; the double-entry 
                       system, although more complex, assures better accuracy and control. 
                        
                                        39 



- 41 -
Publication 20 (11/12) 

                         1) Single-entry system. A single-entry system is based on the income 
                            statement (profit or loss statement). It is a simple system that records 
                            the flow of income and expenses using a daily summary of cash 
                            receipts and monthly summaries of receipts and disbursements. 
                         
                         2) Double-entry system. A double-entry system uses journals and 
                            ledgers. Transactions are first entered in a journal and then posted to 
                            ledger accounts. These accounts show income, expenses, assets, 
                            liabilities, and net worth. At the end of an accounting period, you 
                            will be able to prepare a profit and loss statement reflecting current 
                            operations, and a balance sheet showing the overall financial 
                            position of your business. 
                         
                        For more information, see IRS Publication 583, Starting a Business and 
                        Keeping Records .In addition, office supply stores sell a variety of complete 
                        bookkeeping systems, and also many recordkeeping forms and other 
                        materials that may help you.  
                         
                        You must determine what kind of system will be most comfortable for you 
                        and best suited to your business needs. You may want professional advice 
                        in establishing a system for your business. 
                         
Privacy and             The Tax Law contains strict secrecy provisions to protect the confidentiality 
                        of tax returns and tax return information. Consequently, you must give 
confidentiality 
                        specific written authorization to a practitioner, paid preparer, or other 
                        representative before he or she is allowed to represent you before the Tax 
                        Department or the Division of Tax Appeals, or before he or she is given 
                        access to the confidential tax information of your business. There are 
                        various levels of authorization your business can give. 
                         
Power of attorney       A power of attorney is evidence that a practitioner or other person may act 
                        on your behalf. The power of attorney must contain explicit authorization 
                        for your representative to act for your business, and must be properly 
                        completed and signed. 
                         
                        The department prefers that practitioners use department power of attorney 
                        (POA) forms, such as Form POA-1, Power of Attorney. However, the 
                        department will accept other forms if they contain all the required 
                        information. Form POA-1 may be used for New York State and/or 
                        New York City tax matters. However, a separate copy of the POA must be 
                        filed with each agency you are appearing before (e.g., NYS Tax 
                        Department, NYC Department of Finance, NYS Tax Appeals Tribunal, or 
                        NYC Tax Appeals Tribunal). 
                         
                        For more information on powers of attorney, including the most current 
                        version of Form POA-1, visit the Tax Department Web site. 
                         
                                        40 



- 42 -
                                                                                 Publication 20 (11/12) 

Tax information      You can authorize the department to release specific items of tax 
authorization        information to your appointee without a power of attorney. However, the 
                     authorization does not allow your appointee to act on your behalf.  

                     File Form DTF-280, Tax Information Authorization, to allow your 
                     appointee to communicate with the department, verbally or in writing, 
                     regarding specific confidential tax information. 

Third-party designee You can authorize any person (third-party designee) you choose to discuss 
                     certain current tax returns with the department. To authorize a third-party 
                     designee, check the Yes box in the Third-party designee area of your tax 
                     return, if applicable, and enter the information requested. 

                     If you mark the Yes box, you are authorizing the department to discuss with 
                     your designee any questions that arise during the processing of the return 
                     for your business. You are also authorizing the designee to: 

                     • give the department any information that is missing from the return;

                     • call the department for information about the processing of the return
                         or the status of a refund or payment(s); and

                     • respond to certain department notices that your business shares with
                         the designee about math errors, offsets, and return preparation. The
                         department will not send notices to the designee.

                     You are not authorizing the designee to receive any refund check, bind your 
                     business to anything (including additional tax liability), or otherwise 
                     represent your business before the department. If you want the designee to 
                     perform those services for you, you must file a power of attorney. 

E-ZRep               E-ZRep Form TR-2000, Tax Information Access and Transaction
Form TR-2000, Tax    Authorization, allows your tax professional to:
Information Access
and Transaction      •access and receive confidential information about your business; and
Authorization
                     •conduct transactions on your behalf through a Tax Professional Online
                         Services account.

                     See the Tax Department Web site and Form TR-2000.1, E-ZRep Tax 
                     Information Access and Transaction Authorization Information Page, for a 
                     complete list of online services that you can authorize your tax professional 
                     to use on your behalf through a completed E-ZRep Form TR-2000. 

Online Services      The Online Services section of the Tax Department Web siteoffers    secure 
                     and convenient access to a variety of tax services. Access is available 24 
                     hours a day, 7 days a week (excluding scheduled maintenance). Once 

                                         41 



- 43 -
Publication 20 (11/12) 

                        registered you can access available account information and services for 
                        your own business. 
                         
                        The Online Services section allows you to: 
                         
                         • Pay estimated income tax. 
                         • View and reconcile estimated tax accounts. 
                         • View and pay tax bills (all taxes). 
                         • Web File for sales, withholding, corporation, Metropolitan Commuter 
                          Transportation Mobility (MCTMT), and New York City taxicab and 
                          hail vehicle trip taxes.  
                         • File annual information returns for motor vehicle insurers, franchisors, 
                          and alcoholic beverage wholesalers.  
                         • Register and file for beverage container tax. 
                         • Upload a wage reporting file. 
                         
                        For more information and services, visit the Tax Department Web site and 
                        access Online Services. 
                         
Change in your          The Tax Department maintains and updates the various tax records 
                        associated with each business in New York State. 
business 
                         
information 
                        You must file Form DTF-95, Business Tax Account Update, with the 
                        department if at any time while it is in operation your business changes its: 
                         
                         • name;  
                         • employer identification number (EIN);  
                         • mailing address; 
                         • location address;  
                         • telephone number or fax number; or 
                         • owner, officer, or responsible person information, etc. 
                         
                        You may report an address change or a change to your telephone, fax 
                        number, or the “doing business as” name through your Online Services 
                        account on our Web site or by calling the appropriate business tax phone 
                        number located on our Web site. If you are only reporting address changes, 
                        you may also use Form DTF-96, Report of Address Change for Business 
                        Tax Accounts. 
                         
                        These forms allow us to properly update our records for your business and, 
                        if applicable for sales tax purposes, send you a revised Certificate of 
                        Authority for your business. 
                         
                        If you are required to collect sales and use taxes and you change your 
                        organizational structure (for example, sole proprietorship to corporation), 
                        you must register online as a new business. You must also file a final sales 
                        tax return for your old business and surrender its sales tax Certificate of 

                                           42 



- 44 -
                                               Publication 20 (11/12) 

            Authority. For more information on filing a final sales tax return, see 
            Terminating business on page 18. 

Permits and As a prospective owner of a new business or expanding business, you 
licenses    should be aware of permits and licenses that you may need. New York 
            Business Express provides specific information on New York’s 
            requirements for a business and allows you to apply for certain business 
            licenses. For more information visit the Web site or call (518) 474-8275. 

            You may also be required to obtain local permits and licenses in the county, 
            city, town, or village where your business is located and where it will be 
            transacting business. You should contact these local authorities before you 
            begin your business. Contact numbers for New York City can be found 
            starting on page 46 of this guide. 

                            43 



- 45 -
Publication 20 (11/12) 

X. New York State assistance 

Department of Taxation and Finance                     Personal Income Tax Information Center 
Visit our Web site (www.tax.ny.gov) for the most       For information on filing New York State 
up-to-date tax information. Additionally, you can      personal income tax returns call (518) 457-5181. 
register with Online Services for convenient access 
to a variety of tax services.                          Text Telephone (TTY) Hotline (for persons 
                                                       with hearing and speech disabilities using a 
Business Tax Information                               TTY): If you have access to a TTY, contact us at 
                                                       (518) 485-5082. If you do not own a TTY, check 
• Corporation tax – (518) 485-6027.                    with independent living centers or community 
                                                       action programs to find out where machines are 
                                                       available for public use. 
• Corporation dissolution – (518) 485-2639.

• Sales tax – (518) 485-2889.                          Bulk Sales Unit 
                                                       For important sales tax information for those 
• Withholding tax – (518) 485-6654.                    purchasing or acquiring a business or the assets of 
                                                       a business, call (518) 937-9400. 
• Miscellaneous business tax information –
 (518) 457-5735.                                       Forms and publications 
                                                       To order Tax Department forms and publications, 
• Registration and Bond Unit – For information         call (518) 457-5431. 
 applicable to licenses and registration for
 cigarettes and tobacco products, call
 (518) 591-3111.

• Real estate transfer tax and mortgage
 recording tax – (518) 457-8637.

• Metropolitan commuter transportation
 mobility tax (MCTMT) – (518) 485-2392.

New Hire Reporting 
Visit the New York New Hire Web site 
(http://www.nynewhire.com/), or call (518) 320-
1079 

                                                    44 



- 46 -
                                                                                    Publication 20 (11/12) 

                                                       Department of Labor 
Department of State                                    Contact the Department of Labor for information 
The Department of State provides information on        regarding unemployment insurance. Visit their 
forming corporations, and licensing and                Web site (www.labor.ny.gov) or call: toll free 
registration requirements for various types of         1 888 899-8810 or (518) 457-4179. 
businesses. It also provides information to foreign 
corporations who want to be authorized to do           Empire State Development 
business in New York State.                            Contact Empire State Development for 
                                                       information regarding business opportunities and 
Visit their Web site (www.dos.ny.gov) or call:         tax and financial incentives in New York State. 
(518) 474-4429 or (212) 417-5747.                      Visit their Web site (www.empire.state.ny.us) or 
                                                       call: 1 800 STATE NY or 1 800 782-8369. 
State Liquor Authority 
The State Liquor Authority provides information        Department of Health 
and application forms for permits and licenses to      Contact the Department of Health for information 
distribute any alcoholic beverages.                    regarding cigarette and tobacco sales 
                                                       requirements and restrictions. Visit their Web site 
Visit their Web site (www.sla.ny.gov) or call          (www.health.ny.gov) or call: 
(518) 474-3114. 
                                                        Tobacco Control Unit 
New York State Insurance Fund                           (518) 474-1515 
Contact the State Insurance Fund for information 
regarding workers’ compensation and disability          Center forEnvironmental     Health 
insurance. Visit their Web site (www.nysif.com) or      (518) 402-7600 
call 1 888 875-5790.  

The NYS License Center 
Visit New York Business Express if you are 
starting a new business or expanding your 
current business. This site will help you find the 
New York State business permits you may need. 

                                                    45 



- 47 -
Publication 20 (11/12) 

XI.New York City (NYC) assistance

General information 
Visit New York City’s official Web site 
(www.nyc.gov) or call New York City’s 
information number for all New York City 
agencies and services.  

Dial 311 from within the city or call 
(212) NEW YORK (639-9675) if you are 
outside the five boroughs.  

TTY service is also available by dialing 
(212) 504-4115. 

NYC Department of Finance 
The NYC Department of Finance administers 
the general corporation and unincorporated 
business taxes (including partnerships and 
limited liability companies) and excise taxes. It 
assesses and collects real property taxes on all 
properties (residential and commercial) in the 
five boroughs.  

For information on all NYC Department of 
Finance functions, legal rulings, property tax 
exemptions and applications (NYC residents 
only), and to use the look-up for personal 
property information and payments, etc., visit 
their Web site (www.nyc.gov/html/dof). 

NYC Department of Health 
The NYC Department of Health issues permits 
pertaining to food-related licenses including 
food establishments and mobile vendors. 
Visit their Web site (www.nyc.gov/html/doh). 

                                                  46 



- 48 -
                                                                                        Publication 20 (11/12) 

XII. Federal assistance 
 
 Internal Revenue Service (IRS)                        Federal Bureau of Alcohol, Tobacco, 
 Visit their Web site (www.irs.gov) or call:           Firearms and Explosives 
                                                       Visit their Web site (www.atf.gov) or call: 
  Forms line                                            
  1 800 829-3676                                          Albany area         (518) 431-4188 
                                                          Buffalo area        (716) 853-5070 
  Business and specialty tax line                         New York City area  (646) 335-9000 
  1 800 829-4933                                          Syracuse area       (315) 448-0889 
  TDD service is available at 1 800 829-4059            
                                                       U.S. Small Business Administration 
 U.S. Citizenship and Immigration                      The U.S. Small Business Administration, 
 Services (USCIS)                                      established in 1953, provides financial, technical, 
 For general information, visit their Web site         and management assistance to help Americans start, 
 (www.uscis.gov) or call toll free 1 800 375-5283.     run, and grow their businesses. Visit their Web site 
 TDD service is available at 1 800 767-1833.           (www.sba.gov) or call 1 800 827-5722. 
                                                        
 Alcohol and Tobacco Tax and Trade 
 Bureau  
 Visit their Web site (www.ttb.gov) or call toll free 
 1 877 882-3277. 
 
                                                       47 



- 49 -
Publication 20
(11/12)

Need help?
                                                        Text Telephone (TTY) Hotline (for persons with 
         Visit our Web site at www.tax.ny.gov           hearing and speech disabilities using a TTY): 
         get information and manage your taxes online If you have access to a TTY, contact us at 
         check for new online services and features   (518) 485-5082. If you do not own a TTY, check 
                                                        with independent living centers or community 
                                                        action programs to find out where machines are 
         Telephone assistance                           available for public use.

Personal Income Tax Information Center: (518) 457-5181  Persons with disabilities: In compliance with the 
Corporation Tax Information Center:     (518) 485-6027  Americans with Disabilities Act, we will ensure 
                                                        that our lobbies, offices, meeting rooms, and 
Sales Tax Information Center:           (518) 485-2889  other facilities are accessible to persons with 
Withholding Tax Information Center:     (518) 485-6654  disabilities. If you have questions about special 
                                                        accommodations for persons with disabilities, 
Miscellaneous Tax Information Center:   (518) 457-5735  call the information center.
To order forms and publications:        (518) 457-5431






PDF file checksum: 2871603101

(Plugin #1/8.13/12.0)