If you sell goods or services in Westchester County you will be required in most cases to collect. Sales tax provides state and local municipalities with funding for schools, maintenance projects and other government programs. A business owner in White Plains, NY will have to collect an additional 8.375% for tax. This tax is the sum of:
- 4% to New York State
- 1.5% to Westchester County
- 2.5% to White Plains
- 0.375% for Metropolitan Transportation Authority
However, before you start your business you will need to register with NY State to collect sales tax at least 20 days in advance. Once registered you will receive a Certificate of Authority which not only gives you the right but also the responsibility to timely pay the proper amounts collected.
What is Taxable in NY State?
As a vendor you can expect to collect tax for retail sales on the following items:
- Beer
- Bottled Water
- Cigarettes and tobacco products
- Clothing
- Computer equipment
- Cosmetics
- Furniture
- Gas
- Jewelry
- Motor vehicles
- Restaurant meals and beverages
Sales tax should not be collected on items for resale. A buyer who makes purchases for resale should provide you with an exemption certificate. Additionally, sales tax is not collected on grocery products, medications, income from housing rentals or professional services.
When Is NY Sales Tax Due?
Sales tax is typically due 20 days after the end of the reporting period. However, your level of activity will determine your filing frequency so if your sales tax payment is above $3,000 expect NY State to require you to switch from an annual filer to quarterly or monthly.