Get Form St-101-i: May 1997 , Instructions For Form St-101, St101i - Tax Ny

Businesses call (518) 485-0384. Individuals call (518) 485-9791. Most Tax Department forms and instructions are available on our Web site. your form by tax type or form number.

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. Clothing and footwear under $110 are exempt from New York City and NY State Sales Tax.

Mailing Address - If you need to write, address your letter to: NYS Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY 12227.

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.

Once you have a New York Sales Tax Certificate of Authority, you're required to file returns at the completion of each assigned collection period regardless of whether any sales tax was collected. When no sales tax was collected, you must file a "zero return.”

Under New York law, someone deemed a responsible person is personally liable for a business's tax debts. This means that NYS can go after the individual's assets and income to collect on the debt using liens, levies, income execution, and other means.

As a resident, you pay state tax (and city tax if a New York City or Yonkers resident) on all your income no matter where it is earned. As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state.

the penalty is: 10% of the tax due for the first month, plus 1% for each additional month or part of a month not to exceed 30%. 10% of the tax you failed to report. (The amount of the omission is reduced to the extent there is substantial authority or adequate disclosure for any part of the amount.)