Generally, tax returns, payments, and other documents sent to the New York State Tax Department are considered to be on time if they are postmarked by the U.S. Postal Service on or before the due date of the return, payment, or other document. As a result of the 1997 Taxpayer Bill of Rights, taxpayers can also use certain private delivery services, in addition to the U.S. Postal Service, with the assurance that returns, payments, etc., that are mailed on time will be considered to have been filed on time. However, only mail delivered by private delivery services that are designated by the U.S. Secretary of the Treasury or by the New York State Commissioner of Taxation and Finance qualify for the timely postmarked is timely filed/paid rule.

Sales of signs, brochures, training materials, and videos by an emergency preparedness consultant are subject to sales and use tax under section 1105(a) of the Tax Law. Charges for conducting on-site drills and live training programs delivered to customer's personnel, tenants, and staff are not fees for services subject to the sales tax

A printer-publisher's sales of school yearbooks are not subject to the sales and use tax if such sales are to exempt organizations and government entities or are for resale. Sales of the yearbooks by schools or student organizations to consumers are generally taxable; but sales by private schools that qualify as exempt organizations are exempt unless made by a shop or store. Separately contracted charges for the performance of fulfillment services on behalf of the school's yearbook sales program are not subject to sales tax.

• Up-to-Date Information Affecting Your 2007 Tax Return

Visit our Income Tax and Corporation Tax  Up-to-Date Information page for tax law changes or corrections that occurred after the forms and instructions were printed and which may affect your 2007 tax return.

• Business taxpayers can refer to our new and improved web pages designed to help them comply with New York State tax law throughout the business lifecycle.

For more information, select the links below:

Starting or buying a business: http://www.tax.state.ny.us/sbc/starting_business.htm
Expand a business: http://www.tax.state.ny.us/sbc/expand_business.htm
Close or end a business: http://www.tax.state.ny.us/sbc/ending_business.htm