The New York Retail Fee Chart (Form: 260-040b- rev031616) is a guide to the fees associated with retail establishments in New York State. This form provides the fees for services such as sales tax, emergency medical service fee, and state and local motor fuel tax. It also outlines the fees for sales of cigarettes, cigars, and other tobacco products. The fees vary based on the type of business and the county in which it is located. There are two types of New York Retail Fee Charts: one that applies to businesses located in New York City and another that applies to businesses located outside of New York City. The form also provides information about the applicable fees for each type of business, as well as instructions on how to calculate those fees.