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NYS Resident for Sales and Use Tax Purposes

 
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Category : > Article Directory of Sales Tax Registration
Posted On : Sat Feb 05th,2011

 
What is a criteria to decide a NYS resident to collect sales tax on the taxable items?
 

Who is a resident of the New York State to collect sales tax?

A person who maintains a permanent place of abode in New York and does not spend more than 183 days a year in New York state, a college student, and military personnel may all be residents for sales and use tax purposes even if they are not deemed residents for income tax purposes.

An individual is recognized a resident of the New York State state for the sales and use tax purpose and of any locality in which he or she maintains a permanent place to live.

What is a permanent place of adobe subject to collect sales tax?

A permanent place of abode is a dwelling place maintained by a person, or by another for that person to use, whether or not owned by such person, on other than a temporary or transient basis.

 The dwelling may be:

 • A home;

An apartment or flat;

A room (including a room at a hotel, motel, boarding house, or club);

A room at a residence hall operated by an educational, charitable, or other institution;

 • Housing provided by the armed forces of the United States, whether housing is located on or off a military base or reservation;

 • A trailer;

A mobile home;

A houseboat; or

Any other premises.

This includes second homes, thus for sales and use tax purposes an individual can maintain multiple localities and states.

An individual doing business in New York State is a resident for sales and use tax purposes of the state and of any county or city in which the individual is doing business.

If an individual is engaged conducting business in New York State and does not retain a permanent place to live in New York State is subject to pay sales tax on the taxable items.

An estate or trust that is carrying on a business, trade, profession, or employment in New York State is a resident for sales and use tax purposes of the state and of any county or city in which the estate or trust is carrying on these activities, with respect to the purchase of taxable property or services used in these activities.

A corporation incorporated under the laws of New York is a resident of New York State. A corporation, association, partnership (including an LLP), LLC, or other entity doing business in New York State or maintaining a place of business in New York State is a resident of New York State and of any locality in which it is doing business or maintaining a place of business.

 

  


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