Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 4%.
Over $500,000 in sales AND 200 transactions during any 12 month period ending any quarter (e.g. July 1, 2021 to June 30, 2022 or April 1, 2022 to March 31, 2023).
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: TPP only.
Services: Many services are taxable in New York.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are not taxable. This includes products transferred electronically such as music, ringtones, movies and books. There are some exceptions when it comes to eBooks.
SaaS: Taxable.
When To Register: Register within 30 days, start collecting tax within 20 days thereafter.