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Examples of Non-Taxable Items Food products, dietary foods, certain beverages and health supplements sold by food markets. Diapers. Drugs and medicines for people. Medical equipment and supplies for home use.
Once you have a New York Sales Tax Certificate of Authority, youre required to file returns at the completion of each assigned collection period regardless of whether any sales tax was collected.
Log in to (or create) your Business Online Services account. Select the Services menu in the upper-left corner of your Account Summary homepage. Select Sales tax - file and pay, then select Sales tax web file from the expanded menu.
Mailing Address - If you need to write, address your letter to: NYS Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY 12227.
To determine the total amount of tax due on a sale, multiply the amount of the taxable sale by the combined state and local sales tax rate, and if applicable, the additional Metropolitan Commuter Transportation District (MCTD) tax rate. Round the amount of tax due up or down to the nearest cent.
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A responsible person is jointly and severally liable for the tax owed, along with the business entity and any of the businesss other responsible persons. This means that the responsible persons personal assets may be taken by the State to satisfy the sales tax liability of the business.
You can also request a sales tax refund from the New York State Department of Taxation and Finance by filling out Form AU-11 (Application for Credit or Refund of Sales or Use Tax) and sending it to the address indicated on the form.
Quarterly filing The reporting periods covered by quarterly returns are March 1 through May 31, June 1 through August 31, September 1 through November 30, and December 1 through February 28/29. Quarterly returns are due no later than 20 days after the end of the quarter to which they relate.

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