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Sales Tax Articles

Sales Tax State Activity Update -September 2008

New York Addresses Address Verification for Printed Mailers

The New York State Department of Taxation and Finance has updated its publication that provides collection and reporting instructions for printers and mailers, effective for sales occurring on or after September 1, 2008.

The publication contains information necessary to assist printers, mailers and printer-mailers in collecting and reporting the correct amount of sales tax due to New York on printing and mailing charges.

A printer delivering printed materials to a mailer in New York must collect the sales tax on the entire charge, unless the printer is furnished with proof of the portion to be mailed to persons outside New York State and the destinations of all the material to be mailed to persons in New York State. The publication provides information on how to determine state and local taxes where the mailing records are not adequate to show the destinations of the printed matter, discusses how a taxpayer should report tax at the alternative rate and defines and addresses the treatment of promotional materials.

A mailer or printer-mailer is required to collect the statewide and appropriate local sales taxes on the printing, addressing, and other taxable charges for printed matter mailed to persons in New York State, whether mailed from within or outside New York State. The mailer or printer?mailer must maintain records showing the destinations of all material sent to persons in New York State and the portion of the material mailed to persons outside New York State.

If mailing records are not adequate to show the destinations of all the printed matter mailed to persons in New York State, the alternative method described below may be used to determine state and local sales and use taxes provided the following conditions are met:

(1) The mailing must include points throughout New York State.

(2) If the mailing list includes out of state mailings and is compiled by geographic location, an actual count of out of state mailings must be made. If the list is not compiled by geographic location, a sampling technique may be used, provided that 10% of the list or 5,000 mailing pieces, whichever is less, is sampled.

(3) The actual number of pieces mailed to New York City must be determined. Sampling under the conditions noted in item 2 may be used.

The alternative method cannot be used for printed matter upon which clerical, office typing, or computer printing operations are required to make the printed matter acceptable for the individual recipient or to accommodate the sender's usual use of such items.

This Publication may be viewed at the New York State: Department of Taxation and Finance Web site.


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