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Annual? ST-101 New York State Department of Taxation and Finance New York State and Local Annual Sales and Use Tax Return Tax period March 1, 2012, February 28, 2013, Due: Wednesday, March 20, 2013,.
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Subtotals FAQ
Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt. Sales of services are generally exempt from New York sales tax unless they are specifically taxable.
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.
Interior cleaning and maintenance services performed by individuals who do occasional odd cleaning and maintenance jobs and who neither offers such services to the public nor regularly perform such services in their own business or as an employee of another person are not subject to tax.
Tax Form St 100 PDF Details This form is used to report certain information about your income and deductions.
Use Tax - applies if you buy tangible personal property and services outside the state and use it within New York State. Clothing and footwear under $110 are exempt from New York City and NY State Sales Tax. Purchases above $110 are subject to a 4.5% NYC Sales Tax and a 4% NY State Sales Tax.
Sales tax also does not apply to most services. Examples of services not subject to sales tax are capital improvements to real property, medical care, education, and personal and professional services.
Sales Tax Resale or Exemption Certificate.
The list below has examples of taxable services in New York state: Prepaid phone calling service. Mobile telecommunication services. Telephone answering services. Utility services. Interior decorating and design service. Protective and detective services. Hotel occupancy. Admission charges to amusement parks.
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