New York Sales Tax Guide for eCommerce Businesses
New York Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
New York's Sales Tax Authority
State Phone Information
518-485-2889
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in New York
4% to 8.875%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in New York?
If you have nexus in New York you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does New York charge sales tax on shipping?
Yes
Do you have physical nexus in New York?
A seller has physical nexus in New York if they have any of the following:
An office or place of business
If employees are located in the state
Goods in a warehouse
Ownership of real or personal property
Delivery of merchandise in New York in vehicles owned by the taxpayer
Independent contractors or other representatives in the state
Do you have economic nexus in New York?
New York's Economic Nexus Sales Threshold
$500,000
Economic Transactions Threshold
& 100 transactions
Economic Nexus Evaluation Period
Last 4 Quarters
Economics Nexus Effective Date
June 21, 2018, the date of the Wayfair decision
What types of sales are included in New York's Economic Nexus Sales Threshold?
Gross receipts from sales of tangible personal property and marketplace sales are included.
How does New York treat exempt transactions when calculating economic nexus?
Exempt sales are included in the threshold; exempt services are exclude
Does New York have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
New York sales tax returns are generally due the 20th or the final day of the month following the reporting period. If the New York filing due date falls on a weekend or holiday, sales tax is due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Annually. New York requires filers who exceed $300,000 to file on a part-quarterly (or monthly) basis.
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the New York Department of Taxation and Finance website to file online
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