NYS Sales Tax

The New York State Department of Taxation and Finance has published A Guide to Sales Tax in New York State for Exempt Organizations offering information for organizations that are exempt from New York State and local sales tax. It describes the organizations whose sales of items may be exempt from sales tax and explains the procedures that prospective exempt organizations must follow in order to request sales tax exempt status.

While many sales made by exempt organizations are exempt from sales tax, certain sales made by these organizations are subject to tax. The rules that govern taxable sales vary depending on the type of organization making the sales. The publication explains the selling rules for most types of exempt organizations.

The guide is at www.tax.state.ny.us/pdf/publications/sales/pub843.pdf.

This article was originally published in the January 2010 issue of New York Nonprofits, the monthly publication of the Nonprofit Coordinating Committee of New York, Inc. www.npccny.org