How to Collect Sales Tax

How to Collect Sales TaxNYFB 159 Wolf Rd., PO Box 5330, Albany, NY 12205 1-800-342-4143 http://www.nyfb.orgWhat you need:A Certificate of Authority allows you to collect sales tax on your taxable sales and to issue andaccept certain New York State sales tax exemption certificates.How to Obtain Certificate of Authority:To get your Certificate of Authority you may apply online at www.tax.ny.gov by selecting OnlineTax Center and then selecting Online Permit Assistance and Licensing. You can also apply byfilling out Form DTF-17, Application to Register for a Sales Tax Certificate of Authority. (To havea copy of the forms mailed to you contact New York State Department of Tax and Finance at 1-800-462-8100). Allow 20 days before you begin operating your business from sending in the forms. Thefastest way to receive your Certificate of Authority is using the online application.What products and services are taxable?Items that are taxable include the sale of products and services by a business that are notspecifically exempted or excluded. For horse boarding facilities any action that is considered “CareCustody and Control” is generally taxable. General guidelines of items and services can be foundin Publication 750, Part II-Making Sales at www.tax.ny.gov. Examples of taxable and non taxableitems are listed below.Taxable: Feeding • Watering Mucking/Grooming • Exercising (riding or hot walker) Blanketing (cold/wet) • Fly spraying and cleaning off Bot eggs Worming • Administering shots Nurse care • Vet and Farrier formalities Maintenance of tack • Resale of tack Burial of dead animals • TurnoutNon Taxable Items & Services: Exemption for tangible personal properly Computers Building materials Machinery or equipment Exemptions for services (equipment or property servicing) Exemptions for utilities, utility services, motor fuel and diesel motor fuel Running a show/leasing facilities to another show group Use of riding arena or jumps by non boarders Animal trailering/transporting Group and individual lessons Animal prep Training a horse Use of Tack10/15/12

How do I find out how much to charge for sales tax?Sales tax in each county of New York State is different so it is important to charge the correctamount. Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, found at theNew York State Tax and Finance Department website (www.tax.ny.gov), can help you determinethe correct amount to charge.What kind of records need to be kept?All records of sales tax must be kept for three years from the date the returned was filed or wasdue (whichever is later).Sale records must include: Amount paid, charged, or due on the transaction Sales tax due on transaction Copy of any written receipts (or daily record of all cash and credit sales) Jurisdiction of where sale or delivery was madeOther records that must be kept: An exemption certificate (where required) Records of purchases made with exemption certificate Records for all business purchasesStill not sure what to do:Contact the New York State Tax and Finance Department by: Internet: www.tax.ny.gov Fax: 1-800-748-3676 Phone:o Business Tax Information Center: 1-800-972-1233o To Order Forms and Publications: 1-800-462-8100o From Areas Outside the U.S.: (518) 485-6800 Publication 850 Quick Reference Guide found at www.nystax.govOver10/15/12