Tax.ny.gov

Coupons and Food Stamps

Manufacturers’ coupons A manufacturer’s coupon is a coupon imprinted with the abbreviation Mfr. or similar code to show that the discount is a manufacturer’s promotion. When a customer uses a manufacturer’s coupon, sales tax is due on the full price of the item, not on the discounted price.

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URL: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/coupons_and_food_stamps.htm

Taxable Receipt

For example, store-issued coupons generally reduce the receipt subject to sales tax, while manufacturers' coupons do not. See Tax Bulletin Coupons and Food Stamps (TB‑ST-140) and TSB-M-11(16)S, Sales Tax Treatment Relating to the Sale and Redemption of Certain Prepaid Discount Vouchers, for more information.

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Sales by Restaurants, Taverns, and Similar Establishments

Coupons. When a customer uses a coupon as a discount on the purchase price of food or beverage, there are times when a restaurant may subtract the value of the coupon before calculating the sales tax on the bill. This depends on the type of coupon being used.

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Customer Loyalty Cards

When a loyalty card gives a customer a combination of a manufacturer’s discount and a store discount, the tax is computed on the cost of the item, less the store discount. Example 3: A customer purchases an item for $15.00. The item qualifies for a $2.00 manufacturer's discount and a $1.00 store discount. The tax rate is 8%.

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Promotional Materials

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TSB-A-06(2)M is revoked

coupons shall be provided to the Indian nations or tribes on a quarterly basis for each of the four quarters beginning with the first day of December, March, June, and September. It is intended that the Indian nations or tribes will retain the amount of Indian tax

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Sales and use tax

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State. For information on the Oneida Nation Settlement Agreement, see Oneida Nation Settlement Agreement. Sales tax rates and identifying the correct local taxing jurisdiction

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Publications 838:(12/12):A Guide to Sales Tax for

Publication 838 (12/12) About this publication As an automobile dealer (hereafter called dealer) in New York State, you have many duties and responsibilities for the collection of New York State and local sales tax, and the payment of use tax.

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Quick Reference Guide for Taxable and Exempt Property and

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Sales tax forms (current periods)

Form DTF-17, Application to Register for a Sales Tax Certificate of Authority. Sales tax exemption documents. Sales tax forms used for Department of Motor Vehicle transactions. Use tax and casual sales forms. Sales tax refund applications. Motor fuel/diesel motor fuel (monthly and quarterly) returns. Other sales tax forms.

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Interest and penalties

Penalty for late filing. If you file late, we will charge a penalty unless you have a valid extension of time to file. The penalty charge is: 5% of the tax due for each month (or part of a month) the return is late, up to a maximum of 25%. If your return is more than 60 days late, your minimum penalty is the lesser of $100 or the total amount

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Products, services, and transactions subject to sales tax

Products and services subject to tax. Sales and use tax (sales tax) is applied to: tangible personal property (unless specifically exempt); gas, electricity, refrigeration and steam, and telephone service; selected services; food and beverages sold by restaurants, taverns, and …

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Publication 840:(8/98):A Guide To Sales Tax For Drugstores

• Use of Coupons • Food Stamp Purchases • Sales to Exempt Purchasers. • Sales for Resale While the discussions of the general categories provide the general rule and exceptions relating to the taxation of retail sales of particular products, it is important to remember that there are special rules for exempt purchasers. For that reason

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New York State Department of Taxation and Finance Taxpayer

(c) Coupons. (1) Where a manufacturer issues a coupon entitling a purchaser to a credit on the item purchased, the tax is due on the full amount of the receipt. The receipt is composed of the amount paid and the amount of the coupon credit. The coupon credit reflects a payment or reimbursement by another party to the vendor.

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Convenience Stores and Bodegas

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Customer Loyalty Cards

purchased, the customer can earn 10¢ off per gallon of gas at a specific gas station chain. Customers receive the discount on gas by swiping their supermarket loyalty card at the gas station pump. The supermarket chain reimburses the gas station for the amount of the discount given to the customer.

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Beverages Sold by Food Stores, Beverage Centers, and

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STATE OF NEW YORK

(2) If the recognized governing body of an Indian nation or tribe timely elects to participate in the Indian tax exemption coupon system for the twelve-month period beginning September 1 and ending August 31, the Tax Department will provide the Indian nation or tribe with Indian tax exemption coupons for that period as set forth in subdivision

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Withholding tax

Withholding tax. Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions, and other similar income paid to employees.

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TB-ST-806:(4/19):Sales by Restaurants, Taverns, and

Coupons and discounts offered by individual restaurants that are printed in coupon books, mailers, and newspapers that reduce the cost of the food or beverage are generally subtracted from the total bill before the sales tax is calculated. However, if the restaurant accepts the coupon as partial payment for the meal, and is then reimbursed

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TB-ST-806:(4/11):Sales by Restaurants, Taverns, and

Coupons . When a customer uses a coupon as a discount on the purchase price of food or beverage, there are times when you may subtract the value of the coupon before calculating the sales tax on the bill. This depends on the type of coupon being used. Coupons and discounts offered by individual restaurants that are printed in coupon

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TB-ST-283:(4/11):Food and Food Products Sold by Food

arranged on a plate or platter, is not taxable if sold for off-premises consumption. For example, a chicken roasted by a food store that is then cooled, packaged and sold from a For information about sales tax on food purchased with coupons or food stamps, see Tax Bulletin . …

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Form CT-300, Mandatory First Installment (MFI) of

Web File Form CT-300 directly from your Business Online Services account—it’s FREE. E-file Form CT-300. See Approved software developers for corporation tax e-file. Benefits include: automatic calculation of amounts due. scheduled payments (up to the due date) instant filing confirmation. You must have an Online Services account to access

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Substance of the Proposed Rule

coupons to reservation cigarettes sellers on the nations’ or tribes’ qualified reservations so that such sellers can redeem such coupons in order to purchase and provide ta x-free cigarettes for the use or consumption by members of the nation or tribe. The amount of coupons will be based upon the proba ble demand of the qualified Indians on

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How to report your property tax credit

Property taxes and assessments Property taxes and assessments. Forms; STAR. STAR resource center; Register for STAR; Eligibility; Types of …

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Veterans exemption

Veterans exemption. There are three different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard. Obtaining a veterans exemption is not automatic – If you're an eligible veteran, you must submit the initial

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TSB-M-11(16)S:(9/11):Sales Tax Treatment Relating to the

Restaurant Meals Purchased with Certain Third-Party Discount Certificates and Coupons. TSB-M-11(16)S Sales Tax September 19, 2011 - 2 - Sales tax treatment when the voucher is redeemed No sales tax is due if the voucher is redeemed for products or services not subject to sales

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TB-ST-65:(4/11):Beverages Sold by Food Stores, Beverage

Coupons and food stamps. For information about purchasing beverages using coupons or food stamps, see Tax Bulletin. Coupons and Food Stamps (TB-ST-140). Purchases for resale. Most taxable beverages may be purchased for resale without payment of tax provided the purchaser gives the seller a properly completed . Form ST-120, Resale Certificate. The

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STATE OF NEW YORK COMMISSIONER OF TAXATION AND …

provide Indian nations and tribes within this state with Indian tax exemption coupons as set forth in this section. A reservation cigarette seller will be able to present such Indian tax exemption coupons to a wholesale dealer licensed under article 20 of the Tax La w in order to purchase stamped cigarettes exempt from the imposition

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Filing season resource center

Check your refund. Follow the progress of your refund online or with our automated phone system (518-457-5149)—24/7! Check your refund status. Sign up for refund notifications. Find answers to refund questions. Learn why your refund was adjusted. Get a replacement check.

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Form IT-260.1:9/15:Change of Resident Status

York State Department of Taxation and Finance; and b) stating that any right of set-off which the bank/financial institution may possess against the taxpayer resulting from a defaulted obligation of such taxpayer shall be subordinate to the interest of the department in the passbook or certificate of deposit offered as collateral.

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Regulatory Impact Statement

the nations and tribes with the coupons described in paragraph 3 of this statement - Needs and benefits. It is anticipated that the nations and tribes will distribute th e coupons to reservation cigarette sellers, reservation motor fuel sellers, and reservation diesel motor fuel sellers, as th e case may be.

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ASSESSMENT OF PUBLIC COMMENT DEPARTMENT OF …

Indian tax exemption coupons . . . or to promulgate any rules, regulations or directives necessary to implement A person diverting tax-exempt cigarettes off the reservation to other markets would be doing - 4 - so in violation of law and subject to criminal and civil sanctions and, in the case of a state-licensed wholesaler,

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Department of Taxation and Finance

(1) Indian tax exemption coupons shall be provided to the recognized governing body of each Indian nation or tribe to ensure that each Indian nation or tribe can obtain diesel motor fuel upon which the tax will not be collected that is for the use or consumption by the nation or tribe or by the members of …

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Form IT-260.1:9/08: Change of Resident Status

belong to me; and (3) in the case of certificated bonds, in coupon form, the coupons will be detached and forwarded to me as they become due. Signature of taxpayer Date Spouse’s signature (if joint return) Please file this original scannable form with the Tax Department. Issuer or …

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www.tax.ny.gov

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TB-ST-283:(4/19):Food and Food Products Sold by Food

arranged on a plate or platter, is not taxable if sold for off-premises consumption. For example, a chicken roasted by a food store that is then cooled, packaged and sold from a For information about sales tax on food purchased with coupons or food stamps, see Tax Bulletin . Coupons and Food Stamps (TB-ST-140). Note:

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marked off by a permanent partition. You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Example. You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Your family also uses the den for recreation. The den is

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