New York sales tax codes and rates
New York's state sales tax rate is 4%; county and city rates come on top and are not included. A Nefin company that sells into New York gets 2 sales codes, each named after the line of the ST-100 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under NY-13, and Nefin works out the use tax due.
New York codes from the ST-100
Each code is “NY-” plus the line it fills on the ST-100. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| NY-12 | NY taxable sales 4% state (ST-100 Box 12, Column C) | 4% |
| NY-1a | NY nontaxable sales: resale, exempt, out-of-state (ST-100 Box 1a) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| NY-13 | NY purchases subject to use tax (ST-100 Box 13, Column D) | 0% |
New York in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-100 line; these are the New York columns and the totals worked out from them.
Sales Tax Book
New York - ST-100
- [NY-12]Taxable sales and services (Box 12)
- [NY-1a]Nontaxable sales (Box 1a)
Totals Nefin calculates
- [NY-1] Gross sales and services (Box 1)Sum of the net amounts in [NY-12] + [NY-1a]
- [NY-14-ST] Sales tax, state 4% portion of Box 14 (local excluded)Net amount × 4%, from [NY-12]
Use Tax Book
New York - ST-100
- [NY-13]Purchases subject to tax (Box 13)
Totals Nefin calculates
- [NY-14-ST] Use tax, state 4% portion of Box 14 (local excluded)Net amount × 4%, from [NY-13]
Frequently asked questions
What is the New York sales tax rate?
The state rate is 4%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which New York sales tax codes does Nefin set up?
2 sales codes from the ST-100, for example NY-12 (NY taxable sales 4% state (ST-100 Box 12, Column C)), NY-1a (NY nontaxable sales: resale, exempt, out-of-state (ST-100 Box 1a)).
How does Nefin handle New York use tax?
Book a purchase on which the vendor charged no New York tax under NY-13 (NY purchases subject to use tax (ST-100 Box 13, Column D)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 4%.
Are these New York codes official?
They are a starting point. Each code follows a line of the ST-100, but check them against your return before you file, and edit them in Settings, VAT rates.