A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tfribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.
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| DTF-9.1 | Notice of Taxpayer Rights; formerly Notification of Your Right to Protest an Action Taken by the New York State Department of Taxation and Finance ( This form was combined into Form CMS-1-MN) |
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| NYS-50 |
Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, was revised effective May 26, 2006. Note: As of September 2007 there is a telephone number change for the State Insurance Fund; see page 41. Note: The withholding tax tables and methods are now in a separate booklet, Publication NYS-50-T, New York State, City of New York, and City of Yonkers Withholding Tables and Methods - Effective January 1, 2006, below. |
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Withholding Tax Computation Rules, Tables and Methods |
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| NYS-50-T | Publication NYS-50-T, New York State, New York City, and Yonkers Withholding Tables and Methods - This publication has been separated into three sections with an update for payrolls made on or after May 1, 2009. Employers can choose to download the section they need by using the links below. |
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| NYS-50-T NYS Tax Tables |
New York State withholding tax tables and methods. This section contains the actual wage bracket tables and exact calculation method for New York State withholding. Pages T-13, T-14, T-14-A and the supplemental wage payment rate have been revised for payrolls made on or after May 1, 2009. See Publication NYS-50-T.1 below. |
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| NYS-50-T NYC tax tables |
New York City resident withholding tax tables and methods. This section contains the wage bracket tables and exact calculation method for New York City resident withholding. Also included is a supplemental wage payment rate schedule. |
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| NYS-50-T Yonkers tax tables |
Yonkers resident and nonresident withholding tax tables and methods. This section contains the wage bracket tables and exact calculation method for Yonkers withholding. Pages T-57, T-58, T-58-A and the supplemental wage payment rate for Yonkers residents have been revised for payrolls made on or after May 1, 2009. See Publication NYS-50-T.1 below. |
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| NYS-50-T.1 | Publication NYS-50-T.1, Revised New York State and Yonkers Withholding Tax Computation Rules - Effective January 1, 2010 |
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| PUB-3 |
Guidebook of Resources For Tax Practitioners |
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| PUB-10-W | FAQs: New York State College Tuition Credit and Itemized Deduction - For tax year 2009. |
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| PUB-16 |
New York Tax Status of Limited Liability Companies and Limited Liability Partnerships |
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| PUB-20 |
New York State Tax Guide For New Businesses |
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| PUB-22 | FAQs: New York State's Real Property Tax Credit for Homeowners and Renters - For tax year 2009. |
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| PUB-24 |
Authorization for Foreign Corporations to Do Business in New York |
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| PUB-26 |
A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones | ||
| PUB-27 |
What You Need to Know if You Hire Household Help - For tax year 2010. | ||
| PUB-28 |
A Guide to Sales Tax for the Film Industry |
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| PUB-30 |
A Guide to Sales and Use Tax Incentives Within Empire Zones |
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| PUB-32 |
New Jersey/New York Cooperative Interstate Sales and Use Tax Administration. See also Pub 32.1, Update to Publication 32 New Jersey/New York Cooperative Interstate Sales and Use Tax Administration |
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| PUB-32.1 | Update to Publication 32 New Jersey/New York Cooperative Interstate Sales and Use Tax Administration |
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| PUB-32 |
New Jersey/New York Cooperative Interstate Sales and Use Tax Administration |
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| PUB-34 |
Sales Tax Advertising Issues |
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| PUB-35 |
New York Tax Treatment of S Corporations and Their Shareholders |
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| PUB-36 | General Information for Senior Citizens and Retired Persons -- For tax year 2009. |
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| PUB-38 |
Your Rights as a Taxpayer. |
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| PUB-39 |
A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States | ||
| PUB-40 |
Missing Children and Young Adults Not yet available under revision |
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| PUB-41 |
Treatment of Sales-for-Resale Under Section 186-e of the Tax Law (5/08). For telecommunications services sold on or after January 1, 2009, see TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases. |
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| PUB-46 | Common Reasons for Income Tax Adjustments Note: Publication 46 is sent to taxpayers who have made errors on their New York State tax returns, and is included with notices that are mailed to such taxpayers. It explains the various errors that taxpayers commonly make. If this does not apply to you, you need not read Publication 46. |
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| PUB-51 | Questions and Answers on New York State's Farmers' School Tax Credit [contains insert Publication 51.1] |
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| PUB-51.1 | Update to Publication 51 - This publication is being updated to reflect legislative changes. Except as explained in this update, all other issues addressed in Publication 51 remain valid. |
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| PUB-55 |
Designated Private Delivery Services |
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| PUB-58 |
Information for Income Tax Preparers For tax year 2009. | ||
| PUB-59 |
New York State Tax Relief for Victims of Terrorist Attacks |
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| PUB-66 |
Reporting Form NYS-1 Information on Magnetic Media | ||
| PUB-67 | Specifications for Reproduction of Metropolitan Commuter Transportation Mobility Tax Forms |
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| PUB-69 |
Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information | ||
| PUB-72 |
Reporting Form NYS-45 Information on Magnetic Media |
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| PUB-75 |
Specifications for Reproduction of Scannable and Non-scannable New York State Income Tax Forms and 2D Barcode Cover Sheets | ||
| PUB-76 |
Specifications for Reproduction of New York State Corporation Tax Forms |
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| PUB-77 |
Specifications for Reproduction of New York State Sales Tax Forms |
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| PUB-79 |
A Guide to Handling Coupons and Food Stamps for Retail Food Stores |
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| PUB-80 |
General Income Tax Information for New York State Residents - For tax year 2009 | ||
| PUB-83 |
Specifications for Reproduction of New York State Employment Tax Forms |
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| PUB-84 | New York State Handbook for E-Filers of Personal Income Tax Returns Tax Year 2009 |
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| PUB-88 | General Tax Information for New York State Nonresidents and Part-Year Residents - For tax year 2009 |
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| PUB-89 |
Innocent Spouse Relief (And Separation of Liability and Equitable Relief) |
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| PUB-94 |
New York State Tax Information - Should You Be Paying Estimated Tax in 2010? | ||
| PUB-99-B |
General Information on New York State and New York City Income Tax Credits for Businesses - For tax year 2009 |
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| PUB-99-IND |
General Information on New York State and New York City Income Tax Credits for Individuals - For tax year 2009. | ||
| PUB-101 |
Frivolous Positions under the Personal Income Tax | ||
| PUB-111 |
General Information on the Issuer's Allocation Percentage |
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| PUB-112 | General Information on New York State Tax Credits for Article 9-A Businesses - For Tax Year 2009 |
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| PUB-125 |
The Collection Process - Procedures of the NYS Tax Department to Enforce Collection of Finally Fixed Tax Liabilities |
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| PUB-130-D |
The New York State Tax Audit - Your Rights and Responsibilities | ||
| PUB-130-F | The New York State Tax Audit - Your Rights and Responsibilities |
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| PUB-131 |
Your Rights and Obligations Under the Tax Law | ||
| PUB-132 |
Computer-Assisted Audits - Guidelines and Procedures for Sales Tax Audits |
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| PUB-135 | Consumer Bill of Rights Regarding Tax Preparers |
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| PUB-135-SP |
La Declaración de Derechos del Consumidor | ||
| PUB-140-W | FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State? |
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| PUB 210 | Change of Resident Status - Special Accruals (This publication is currently under revision. For information on how to file a bond or other acceptable security, see the instructions for Form IT-260.) |
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| PUB-220 |
Offer in Compromise Program | ||
| PUB-223 |
Questions and Answers Concerning Tax Law Section 5-a - Contractor, Affiliate and Subcontractor Sales and Compensating Use Tax Certification |
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| PUB-310-NY |
Information on New York's Earned Income Credits - For tax year 2009. | ||
| PUB-300 | New York State Tax Credits Available for Remediated Brownï¬elds |
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| PUB-361 | New York State Income Tax Information For Military Personnel and Veterans - For tax year 2009. |
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| PUB-420 |
Guide to the Metropolitan Commuter Transportation Mobility Tax |
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| PUB-508 |
Minimum Price List for Cigarettes (Sold by the carton, 20 cigarettes per pack/10 packs per carton) | ||
| PUB-509 |
Minimum Wholesale and Retail Cigarette Prices |
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| PUB-529 |
Guide for Law Enforcement Officials. Note: For updated information, see N-07-15, Amendments Related to the Enforcement of the Highway Use Tax Effective July 1, 2007. |
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| PUB-536 |
International Fuel Tax Agreement (IFTA) A Guide for New York State Carriers |
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| PUB-538 |
A Guide to Highway Use Tax and Other New York State Taxes for Carriers. Note: For updated information see TSB-M-09(4)M, Increased Fees for Certain Highway Use Tax Certificates of Registration. |
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| PUB-538-F |
New York State Tax Forms and Publications for Carriers |
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| PUB-570 |
Information on the Alcoholic Beverages Tax - See Publications 570.1 and 571 for updated information on Publication 570 |
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| PUB-570.1 |
Update to Publication 570, Information on the Alcoholic Beverages Tax |
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| PUB-571 |
Alcoholic Beverages Tax Rates |
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| PUB-576 |
Transfer or Acquisition of a Controlling Interest in an Entity with an Interest in Real Property |
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| PUB-577 |
FAQs Regarding the Additional Tax on Transfers of Residential Real Property for $1 Million or More |
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| PUB-603 |
Estate Tax Waivers | ||
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| PUB-717 |
New York State Communities - This publication has been replaced by our online Sales Tax Jurisdiction and Rate Lookup service. This service can be used to determine the correct local taxing jurisdiction, combined State and local sales tax rate and the local jurisdiction reporting code for addresses within NYS. |
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| PUB-718 |
New York State Sales and Use Tax Rates by Jurisdiction - Effective June 1, 2010 |
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| PUB-718-A |
Enactment and Effective Dates of Sales and Use Tax Rates |
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| PUB-718-C |
Local Sales and Use Tax Rates on Clothing and Footwear - Effective June 1, 2010 |
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| PUB-718-EZ |
Empire Zones Sales and Compensating Use Tax Refund Rates - Effective September 1, 2008 |
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| PUB-718-F |
Local Sales and Use Tax Rates on Qualified Motor Fuel, Diesel Motor Fuel, and B20 Biodiesel - Effective June 1, 2010 |
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| PUB-718-Q |
Local Sales and Use Tax Rates on Sales to a Qualified Empire Zone Enterprise (QEZE). Publication 718-Q is now obsolete. See N-09-14 for more information |
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| PUB-718-QZ |
Qualified Empire Zone Enterprise (QEZE) Sales and Use Tax Refund Rates - Effective September 1, 2009 | ||
| PUB-718-R |
Local Sales and Use Tax Rates on Residential Energy Sources and Services - Effective June 1, 2010 |
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| PUB-718-S |
Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment Effective Effective June 1, 2010 |
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| PUB-750 |
A Guide to Sales Tax in New York State. See also Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). For information regarding Vendor Registration Forms see Important Vendor Registration Information. |
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| PUB-765 |
Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities |
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| PUB-774 |
Purchaser's Obligations to Pay Sales and Use Taxes Directly to the Tax Department: Questions and Answers |
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| PUB-787 |
Revised - Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2006. See also Important Notice N-06-5, Notice to Article 12-A Distributors of Diesel Motor Fuel Relating to Publication 787. |
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| PUB-790 |
Revised - Chart for Prepayment of Sales Tax on Motor Fuel - Effective June 1, 2006. See also Important Notice N-06-6, Notice to Article 12-A Distributors of Motor Fuel Relating to Publication 790. |
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| PUB-822 |
Taxable Status of Medical Equipment and Supplies, Prosthetic Devices and Related Items |
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| PUB-825 | A Guide to Sales Tax in New York State for Broadcasters |
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| PUB-831 |
Collection and Reporting Instructions for Printers and Mailers (For sales on and after June 1, 2010 |
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| PUB-839 | A Dealer’s Guide to Sales and Use Taxes on Long-Term Motor Vehicle Leases in New York StateThis publication assists automobile dealers in computing State and local sales and use taxes on long-term motor vehicle leases. |
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| PUB-840 |
A Guide To Sales Tax For Drugstores and Pharmacies See also TSB-M-01(5)S, Amendments to the Sales and Use Tax Regulations Relating to the Exemption for Flags of the United States of America and the State of New York, TSB-M-00(6)S, Summary of the 2000 Sales and Compensating Use Tax Budget Legislation and TSB-M-00(3)S, Application of Sales Tax to Prepaid Telephone Calling Services Including Prepaid Telephone Calling Cards |
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| PUB-841 |
Sales Tax Information for Snowmobile Dealers |
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| PUB-843 | A Guide to Sales Tax in New York State for Exempt Organizations |
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| PUB-845 |
Revocation of Tax Exempt Status of Identified Terrorist Organizations |
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| PUB-845.1 |
Identified Terrorist Organizations |
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| PUB-848 |
A Guide to Sales Tax for Hotel and Motel Operators For Information Regarding the New York City Hotel Occupancy Tax See #08-01, Guidance for Businesses Subject to the New York City Tax on Hotel Occupancy (3/14/08). (Note: This document is NOT a New York State Department of Taxation and Finance document.) |
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| PUB-850 |
New York State and Local Sales and Use Tax Quick Reference Guide - This publication has been replaced by Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). |
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| PUB-851 |
A Guide to Sales Tax in New York State for Veterinarians |
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| PUB-852 |
Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise |
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| PUB-862 |
Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property |
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| PUB-873 |
Sales Tax Collection Charts For Qualified Motor Fuel or Diesel Motor Fuel Sold at Retail (7/09) (replaces Publication 872 as of June 1, 2006). |
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| PUB-880 |
Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments |
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| PUB-900 | Important Information for Business Owners |
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| PUB-902 |
Product Codes for Fuels |
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| PUB-903 |
Preliminary Certification List - Valid for purchases during the period of April 2010 through June 2010 | ||
| PUB-904 | Connecticut/New York State Cooperative Sales and Use Tax Administration. See also Pub 904.1 Update to Publication 904, Connecticut/New York State Cooperative Sales and Use Tax Administration - NOTE: The Connecticut/New York State Simplified Sales and Use Tax Reporting Program has been terminated. See N-09-16 for more information. |
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| PUB-904.1 | Update to Publication 904, Connecticut/New York State Cooperative Sales and Use Tax Administration - NOTE: The Connecticut/New York State Simplified Sales and Use Tax Reporting Program has been terminated. See N-09-16 for more information. |
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| PUB-908 |
Fuel Tax Rates (Tax Law - Articles 12-A and 13-A ) |
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| PUB-908-CV |
Petroleum Business Tax Rates for Commercial Vessels - Effective January 1, 2010 |
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| PUB-910 |
NAICS Codes for Principal Business Activity For New York State Tax Purposes. (For online code searches, click on the link below for NAICS Business Activity Codes) |
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| PUB-911 |
Electronic Reporting of Quarterly Wage and Withholding Tax Information Based on Federal Formats |
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Sales and Use Tax Collection Charts - These charts, which showed the sales tax to be collected on sales amounts of less than $10.00, have been discontinued. Standard rounding rules apply to all sales amounts and must be used to compute the amount of tax due. |
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| TR-125 |
Instructions for Voluntary Dissolution of New York State Business Corporations |
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| TR-194.1 |
Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation |
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| TR-199 |
Surrender of Authority - Foreign Corporation |
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