New York State Tax Information

New York

What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:   Yes, IBAs are exempt from sales tax, occupancy tax, city/county taxes, and the Javits fee.
CBA Travel Account: Yes, CBAs are exempt.
GSA SmartPay Tax Advantage Travel Card Account: Yes, includes CBAs that are exempt for lodging and rental cars only. 
Purchase Account (CBA):  Yes, CBAs are exempt.

Note:  The GSA SmartPay Tax Advantage Travel Card Account will not be available until November 30, 2018.

What forms if any will I need?
New York State and Local Sales and use Tax Exemption Certificate ST-129 for Lodging
Note:  Form ST-129 cannot be used to claim exemption from locally imposed and administered hotel occupancy taxes, also known as local bed taxes. When presenting the certificate you must also provide Government ID.  Government entities are not allowed to use Form ST-119.1 for tax exemption.  Only use Form ST-129 to qualify for exemptions.  For confirmation of exemption to sellers for purchases please contact (518) 457-2782.

Who is the main point of contact?
New York Department of Taxation and Finance:  Sales Tax Information Center: (518) 485-2889

What are the important links?
Purchases and Sales by Governmental Entities
New York Publication 848 (Pages 18–22, 27-29, and 31)
New York Department of Taxation and Finance Business

Are there any additional information or instructions?
New York Sales Tax Organizations

Best Practice:   Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Amazon Tax Exemption Program (ATEP)
Items purchased through LLC, or its subsidiaries and shipped to this state are subject to tax.  However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program
1. Log in to and place your cursor over “Your Account” on the top right corner of the screen
2. On the drop-down menu, select “Your Account”
3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
4. Upload the Tax Exemption Form
5. Accept the Terms & Conditions, if authorized to do so
6. Select “Upload” and complete the remaining steps to complete enrollment

Note:  New York will only provide a form when an agency provides them with their tax ID number. 

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 06/13/17