Product ID: 101001RPT
 

New York Sales and Use Tax Nexus

Herman, Hodgson Russ LLP
New York Sales and Use Tax Nexus

Sales Tax: New York State imposes a sales tax on retail sales of both tangible personal property as well as certain enumerated services. Tax Law § 1105. 1. Sales tax is imposed on the receipts from every (non-exempt) retail sale of tangible personal property or taxable service delivered by a vendor to a purchaser in New York. 20 N.Y.C.R.R. § 527.1(a), et seq. 2. Sales tax is a “transaction tax,” meaning the liability for the tax occurs at the time of the transaction. 3. Sales tax is a “destination tax,” meaning the place of delivery (i.e.,the place where possession is transferred from seller to buyer) controls the incidence and rate of tax. 4. It is presumed that all receipts from sales of tangible personal property or taxable services are taxable. The burden to prove otherwise is on the vendor or the customer. Tax Law 1132(c)(1).

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