New York Tax Information

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Individually billed accounts (IBA) are exempt from state sales tax.
Centrally billed accounts (CBA) are exempt from state sales tax.

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Forms

Travel Card

Form ST-129 New York State and Local Sales and Use Tax Exemption Certificate - Tax on occupancy of hotel or motel rooms

Notes

Form ST-129 cannot be used to claim exemption from locally imposed hotel occupancy taxes (e.g., local bed tax). When presenting the certificate, provide government identification.

Laws, Regulations, Policies

Publication 848:(2/15):A Guide to Sales Tax for Hotel and Motel Operators [PDF, 48 pages] - Section “The United States of America and any of its agencies or instrumentalities”
Tax Bulletin ST-700 (TB-ST-700) Purchases and Sales by Governmental Entities

Point of Contact

New York Department of Taxation and Finance
518-485-2889

Updated February 15, 2023