This publication is a guide to New York State and local sales and use taxes for businesses that sell taxable tangible personal property, perform taxable services, receive amusement charges, or operate a hotel or motel, and restaurants, taverns, or other establishments that sell food and drink. It outlines the obligations of businesses regarding sales tax registration, collection, exemption certificates, record keeping, and filing returns. It also provides information on sales tax rates, exemptions, and special rules for certain transactions.
documents/EFTA01129735.pdf
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