New York Application For Publication Credit is a program offered by the New York State Department of Taxation and Finance to assist publishers in meeting their New York State sales and use tax obligations. The program allows qualifying publishers to receive a publication credit, which can be applied to the publisher's sales and use tax liability. The program is available to publishers of books, periodicals, newspapers, and other publications, including digital publications. There are two types of New York Application For Publication Credit: the Basic Credit and the Enhanced Credit. The Basic Credit is available to all qualifying publishers, and provides a credit of up to 4.5% of the publisher’s New York taxable sales. The Enhanced Credit is available to publishers of certain qualifying publications, and provides a credit of up to 6.5% of the publisher’s New York taxable sales.