Numerical listing by publication number
A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.
See a separate numeric list of property tax and assessment administration publications
| Number | Title |
|---|---|
| DTF-9.1 | Notice of Taxpayer Rights; formerly Notification of Your Right to Protest an Action Taken by the New York State Department of Taxation and Finance (This form was combined into Form CMS-1-MN.) |
| NYS-50 | Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax |
| NYS-50-T-NYS (1/23) | New York State withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York State withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2023. |
| NYS-50-T-NYC (1/18) | New York City resident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York City resident withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2018. |
| NYS-50-T-Y (1/23) | Yonkers resident and nonresident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for Yonkers withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2023. |
| PUB-3 | Guidebook of Resources For Tax Practitioners - This publication is currently under revision. Please visit the Tax Professionals Web page for information specific to tax practitioners. |
| PUB-10-W | FAQs: New York State College Tuition Credit and Itemized Deduction. This publication was discontinued and is no longer available. For more information, see College tuition credit or itemized deductions |
| PUB-16 | New York Tax Status of Limited Liability Companies and Limited Liability Partnerships. This publication is currently unavailable. |
| PUB-20 | New York State Tax Guide For New Businesses. This publication is out of date and no longer available. For more information, visit Business Express and see Businesses. |
| PUB-22 | FAQs: New York State's Real Property Tax Credit for Homeowners and Renters. This publication was discontinued and is no longer available. For more information, see Real property tax credit |
| PUB-24 | Authorization for Foreign Corporations to Do Business in New York. This publication was discontinued and is no longer available. For more information, see Foreign corporations authorized to do business in New York State. |
| PUB-26 | A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones. This publication was discontinued and is no longer available. For more information, see Empire Zone (EZ) Credits. |
| PUB-27 | What You Need to Know if You Hire Household Help - This publication was replaced by Tax Bulletin Hiring Household Help (TB-MU-350) |
| PUB-28 | A Guide to Sales Tax for the Film Industry |
| PUB-34 | Sales Tax Advertising Issues |
| PUB-35 | New York Tax Treatment of S Corporations and Their Shareholders - This publication is being updated to reflect legislative changes. |
| PUB-36 | General Information for Senior Citizens and Retired Persons |
| PUB-38 | Your Rights as a Taxpayer. This publication was combined into Publication 131. |
| PUB-39 | A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States - This publication is obsolete. See Tax Bulletin Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions (TB-ST-765). |
| PUB-41 | Publication 41 was discontinued. See TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases. |
| PUB-46 | Common Reasons for Income Tax Adjustments Note: Publication 46 is sent to taxpayers who have made errors on their New York State tax returns, and is included with notices that are mailed to such taxpayers. It explains the various errors that taxpayers commonly make. If this does not apply to you, you need not read Publication 46. To open Publication 46, click here. |
| PUB-51 | Questions and Answers on New York State's Farmers' School Tax Credit [contains insert Publication 51.1] |
| PUB-51.1 | Update to Publication 51 - This publication is being updated to reflect legislative changes. Except as explained in this update, all other issues addressed in Publication 51 remain valid. |
| PUB-54 | Privacy Notification |
| PUB-55 | Designated Private Delivery Services |
| PUB-58 | Information for Income Tax Return Preparers |
| PUB-59 | New York State Tax Relief for Victims of Terrorist Attacks |
| PUB-63 | Specifications for Reproduction of New York State Sales and Use Tax, Employer, and Miscellaneous Tax Forms |
| PUB-66 | Electronic Reporting of Form NYS-1 Information |
| PUB-67 | Specifications for Reproduction of New York State Metropolitan Commuter Transportation Mobility Tax Forms. This publication has been replaced by Publication 63. |
| PUB-69 | Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information |
| PUB-72 | Electronic Reporting of Form NYS-45 Information |
| PUB-75 | New York State Reproduction of Income Tax Returns: A Guide for Software Developers for Tax Year 2023 |
| PUB-76 | Specifications for Reproduction of New York State Corporation Tax Forms |
| PUB-80 | General Income Tax Information for New York State Residents. This publication has been discontinued and is no longer available. For more information, see filing information for residents. |
| PUB-83 | Specifications for Reproduction of New York State Employment Forms. This publication has been replaced by Publication 63. |
| PUB-88 | General Tax Information for New York State Nonresidents and Part-Year Residents. This publication has been discontinued and is no longer available. For more information, see filing information for New York State nonresidents and part-year residents |
| PUB-89 | Innocent Spouse Relief (and Separation of Liability and Equitable Relief) |
| PUB-94 | New York State Tax Information - Should You Be Paying Estimated Tax? This publication was discontinued and is no longer available. For more information, see Filing estimated income tax |
| PUB-99-B | General Information on New York State and New York City Income Tax Credits for Businesses. This publication was discontinued and is no longer available. For more information, see Income tax credits |
| PUB-99-IND | General Information on New York State and New York City Income Tax Credits for Individuals. This publication was discontinued and is no longer available. For more information, see Income tax credits |
| PUB-101 | Frivolous Positions under the Personal Income Tax |
| PUB-111 | General Information on the Issuer's Allocation Percentage. This publication is no longer available. |
| PUB-112 | General Information on New York State Tax Credits for Article 9-A Businesses. This publication was discontinued and is no longer available. For more information, see Article 9-A tax credits |
| PUB-125 | This publication is now obsolete and is no longer available. For more information, see Publication 131. |
| PUB-130-D | The New York State Tax Audit - Your Rights and Responsibilities |
| PUB-130-F | The New York State Tax Audit - Your Rights and Responsibilities |
| PUB-131 | Your Rights and Obligations Under the Tax Law |
| PUB-132 | Computer-Assisted Audits - Guidelines and Procedures for Sales Tax Audit |
| PUB-135 | Consumer Bill of Rights Regarding Tax Preparers |
| PUB-135.1 | Consumer Bill of Rights Regarding Tax Preparers |
| PUB-140-W | FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State? |
| PUB-145 | Net Operating Losses (NOLs) for New York State Resident Individuals, Estates, and Trusts. This publication has been discontinued and is no longer available. For more information see Form IT-201-I, Form IT-203-I, and Form IT-225-I. |
| PUB-200 | The Voluntary Disclosure Program |
| PUB 210 | Change of Resident Status - Special Accruals (This publication is currently under revision. For information on how to file a bond or other acceptable security, see the instructions for Form IT-260.) |
| PUB-220 | Offer in Compromise Program |
| PUB-223 | Questions and Answers Concerning Tax Law Section 5-a - Contractor, Affiliate and Subcontractor Sales and Compensating Use Tax Certification |
| PUB-300 | New York State Tax Credits Available for Remediated Brownfields - This publication is currently unavailable. |
| PUB-310-NY | Information on New York's Earned Income Credits. This publication has been discontinued and is no longer available. For more information, see Earned income tax credit |
| PUB-361 | New York State Income Tax Information For Military Personnel and Veterans |
| PUB-420 | Guide to the Metropolitan Commuter Transportation Mobility Tax |
| PUB-451 (5/22) | Wireless Communications Surcharge Rates on Postpaid Wireless Communications Services - Effective June 1, 2022 |
| PUB-452 (5/22) | Wireless Communications Surcharge Rates on Prepaid Wireless Communications Services - Effective June 1, 2022 |
| PUB-508 | Minimum Price List for Cigarettes (Sold by the carton, 20 cigarettes per pack/10 packs per carton) |
| PUB-509 | Publication 509, Minimum Wholesale and Retail Cigarette Prices for Certain Standard Cigarette Brands |
| PUB-529 | Guide for Law Enforcement Officials - Highway Use Tax, Fuel Use Tax, and Motor Fuel Tax |
| PUB-532 | New York State Petroleum Business Tax Registrations and Licenses. This publication is now reissued monthly. |
| PUB-536 | International Fuel Tax Agreement (IFTA) A Guide for New York State Carriers |
| PUB-538 | A Guide to Highway Use Tax and Other New York State Taxes for Carriers. This publication has been discontinued and is no longer available. For more information see Highway Use Tax Bulletins. |
| PUB-570 | Information on the Alcoholic Beverages Tax - See Publications 570.1 and 571 for updated information on Publication 570. This publication is obsolete. See Alcoholic beverages tax |
| PUB-570.1 | Update to Publication 570, Information on the Alcoholic Beverages Tax. This publication is obsolete. See Alcoholic beverages tax |
| PUB-571 | Alcoholic Beverages Tax Rates. This publication is obsolete. See Alcoholic beverages tax |
| PUB-573 | New York State Registered Distributors of Beer. This publication is reissued quarterly with monthly updates. |
| PUB-574 | New York State Registered Distributors of Liquor and Wine. This publication is reissued quarterly with monthly updates. |
| PUB-576 | Transfer or Acquisition of a Controlling Interest in an Entity with an Interest in Real Property |
| PUB-577 | FAQs Regarding the Additional Tax on Transfers of Residential Real Property for $1 Million or More |
| PUB-603 | Estate Tax Waivers. Pub 603 applies only to waivers and releases of liens for estates of individuals dying prior to February 1, 2000. See the instructions for Form ET-30, Application for Release(s) of Estate Tax Lien, for information regarding releases of liens for estates of individuals dying on or after February 1, 2000. |
| PUB-718 | New York State Sales and Use Tax Rates by Jurisdiction - Effective March 1, 2022 |
| PUB-718-A | Enactment and Effective Dates of Sales and Use Tax Rates |
| PUB-718-B | Paper Carryout Bag Reduction Fee |
| PUB-718-C | Sales and Use Tax Rates on Clothing and Footwear - Effective March 1, 2024 |
| PUB-718-CS | Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective March 1, 2022 |
| PUB-718-F | Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel - Effective March 1, 2024 |
| PUB-718-FC | Local Sales and Use Tax Rates on Commercial Fuel Cell Systems Equipment, Electricity, and Hydrogen - Effective March 1, 2022 |
| PUB-718-PPA | Local Sales and Use Tax Rates on Sales of Electricity under Solar Power Purchase Agreements - Effective September 1, 2022 |
| PUB-718-QZ | Qualified Empire Zone Enterprise (QEZE) Sales and Use Tax Refund Rates - Effective March 1, 2022 |
| PUB-718-R | Local Sales and Use Tax Rates on Residential Energy - Effective March 1, 2024 |
| PUB-718-S | Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment - Effective March 1, 2022 |
| PUB-750 | A Guide to Sales Tax in New York State. Also see Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). |
| PUB-765 | Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities |
| PUB-787 | Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective January 1, 2023 |
| PUB-790 | Chart for Prepayment of Sales Tax on Motor Fuel - Effective January 1, 2023 |
| PUB-822 | Taxable Status of Medical Equipment and Supplies, Prosthetic Devices and Related Items |
| PUB-825 | A Guide to Sales Tax in New York State for Broadcasters |
| PUB-831 | Collection and Reporting Instructions for Printers and Mailers (For sales on and after July 1, 2023) |
| PUB-838 | A Guide to Sales Tax for Automobile Dealers - See also TSB-M-14(11)S, Sales and Use Tax Exemption for Motor Vehicles Purchased Out-of-State by Military Service Members |
| PUB-839 | A Dealer's Guide to Sales and Use Taxes on Long-Term Motor Vehicle Leases in New York State |
| PUB-840 | A Guide To Sales Tax For Drugstores and Pharmacies Also see TSB-M-01(5)S, Amendments to the Sales and Use Tax Regulations Relating to the Exemption for Flags of the United States of America and the State of New York, TSB-M-00(6)S, Summary of the 2000 Sales and Compensating Use Tax Budget Legislation, and TSB-M-00(3)S, Application of Sales Tax to Prepaid Telephone Calling Services Including Prepaid Telephone Calling Cards |
| PUB-841 | Sales Tax Information for Snowmobile Dealers |
| PUB-843 | A Guide to Sales Tax in New York State for Exempt Organizations |
| PUB-845 | Revocation of Tax Exempt Status of Identified Terrorist Organizations |
| PUB-845.1 | Identified Terrorist Organizations |
| PUB-848 | A Guide to Sales Tax for Hotel and Motel Operators For Information Regarding the New York City Hotel Occupancy Tax: See New York City Hotel Room Occupancy Tax. (Note: This document is NOT a New York State Department of Taxation and Finance document.) |
| PUB-851 | A Guide to Sales Tax in New York State for Veterinarians |
| PUB-852 | Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise – Publication 852 is obsolete. See Tax Bulletins Alcoholic Beverage Producers in New York State (TB-ST-15); Cartons, Containers, and Packaging Materials (TB-ST-107); Machinery, Equipment, Materials, and Services Used in Production (TB-ST-552); Motor Fuel and Diesel Motor Fuel Used in Production (TB-ST-587); Production Equipment and Utilities Used by Supermarkets, Grocery Stores, and Delis (TB-ST-690); Research and Development (TB-ST-773); and Utilities used in Production (TB-ST-917). Also, see TSB-M-82(25), Determining Electricity Used in the Production of Tangible Personal Property for Sale. |
| PUB-862 | Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property |
| PUB-873 | Sales Tax Collection Charts For Qualified Motor Fuel or Highway Diesel Motor Fuel Sold at Retail - Effective September 1, 2016. This publication has been discontinued and is no longer available. |
| PUB-880 |
Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments - This publication has been replaced by Tax Bulletin Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments (TB-ST-525). |
| PUB-900 | Important Information for Business Owners |
| PUB-902 | Product Codes for Fuels |
| PUB-903 | Businesses Authorized to Issue Preliminary Certifications for Fuels |
| PUB-908 | Fuel Tax Rates (Tax Law Articles 12-A and 13-A) |
| PUB-908-CV | Petroleum Business Tax Rates for Commercial Vessels. This publication was discontinued and is no longer available. For more information, see Form PT-350, Petroleum Business Tax Return for Fuel Consumption - Commercial Vessels. |
| PUB-910 | NAICS Codes for Principal Business Activity For New York State Tax Purposes |
| PUB-911 | Electronic Reporting of Quarterly Wage and Withholding Tax Information Based on Federal Formats |
| PUB-1000 and higher | Property tax and assessment administration publications |
| TR-125 | Instructions for Voluntary Dissolution of New York State Business Corporations |
| TR-194.1 | Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation |
| TR-199 | Surrender of Authority - Foreign Corporation |
For Form DTF-17, Application to Register for a Sales Tax Certificate of Authority, use Publication 910 to locate the appropriate NAICS code for your sales tax registration.
For 1998 through present Corporation Tax Returns, select the code that best represents your primary business activity as reflected by your New York State gross receipts from Publication 910, NAICS Codes for Principal Business Activity for New York State Tax Purposes.
Updated: