Get Fill In Au 298 Application Form

You can order forms using our automated forms order telephone line: 518-457-5431. It's compatible with TTY equipment through NY Relay (Dial 711) and with Internet and mobile relay services (see Assistance for the hearing and speech impaired for more information).

A direct payment permit allows eligible businesses that are unable to determine at the time of a purchase how otherwise taxable property or services will be used to pay sales tax directly to the Tax Department instead of paying tax to a seller.

Businesses that sell tangible personal property or taxable services in New York State need a Certificate of Authority. The certificate allows a business to collect sales tax on taxable sales. The certificate comes from the New York State Department of Taxation and Finance (DTF).

Introduction. Sales and use tax rates in New York State reflect a combined statewide rate of 4%, plus the local rate in effect in the jurisdiction (city, county, or school district) where the sale or other transaction or use occurs.

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.

Like all clients who make purchases in person at brick-and-mortar retail establishments, an international customer must pay all applicable state, county or municipal sales taxes levied in the merchant's location.