[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303303-105":53,"doc-detail-303303-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","a-guide-to-sales-tax-in-new-york-state-for-exempt-organizations-publication-843","A Guide to Sales Tax in New York State for Exempt Organizations - Publication 843","","Publication 843 (12/09) explains how New York State sales tax applies to exempt organizations and how they can obtain and maintain sales tax-exempt status. It identifies eligible organizations, outlines the procedures for requesting exemption, and clarifies which exempt organizations’ purchases and charges are generally exempt when they are the direct purchaser, occupant, or patron of record. It also describes circumstances where sales may be taxable and registration requirements for collecting sales tax.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/a-guide-to-sales-tax-in-new-york-state-for-exempt-organizations-publication-843/303303/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/a-guide-to-sales-tax-in-new-york-state-for-exempt-organizations-publication-843/303303.png","ImageObject",442,249,{"name":88,"@type":89},"นรินทร์","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-01","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What types of organizations qualify as exempt from New York State sales tax?","Question",{"text":108,"@type":109},"The guide covers organizations that are exempt from New York State and local sales and compensating use taxes, as well as organizations that wish to obtain exempt status. It identifies multiple categories, including New York and federal governmental entities, international organizations, and specified nonprofit and related groups.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Are all sales made by exempt organizations automatically tax-exempt?",{"text":113,"@type":109},"No. While many sales and transactions by exempt organizations are exempt, certain sales are subject to tax. Taxability depends on the type of exempt organization and the rules governing the organization’s selling activities.",{"name":115,"@type":106,"acceptedAnswer":116},"If an exempt organization must collect sales tax, what must it do?",{"text":117,"@type":109},"If required to collect sales tax, the organization must register with the Tax Department for sales tax purposes and obtain a Certificate of Authority. 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Certain sales made by these types of organizations are also exempt from sales tax. This publication identifies these organizations and explains the procedures that prospective exempt organizations must follow in order to request sales tax exempt status.  \nAn exempt organization's purchases of tangible personal property and services, rent paid for hotel occupancy, and amusement charges are generally exempt from sales tax, provided the exempt organization is the direct purchaser, occupant or patron of record. The publication explains the procedures that exempt organizations must follow in order to properly make tax exempt purchases.  \nWhile many sales made by exempt organizations are exempt from sales tax, certain sales made by these organizations are subject to tax. The rules that govern taxable sales vary depending on the type of organization making the sales. This publication explains the selling rules for most types of exempt organizations.  \nIf an exempt organization will be making sales in New York State that are subject to sales tax, it may be required to collect sales tax from the purchasers. If it is required to collect sales tax, it must register for sales tax purposes with the Tax Department and obtain a Certificate of Authority, which authorizes the organization to collect sales tax and accept certain exemption documents from purchasers. See Information on registering for sales tax purposes on page 43 of this publication for more details, including important information related to disclosing an exempt organization's responsible persons.  \nIf you need additional information or clarification about the information in this publication, or any other information regarding sales tax or other taxes administered by the Tax Department, please refer to the addresses and telephone numbers listed on the back cover of this publication in the Need help? box.  \nFor more information on what electronic services are available from the Tax Department, visit our Online Tax Center on our Web site, [www.tax.ny.gov](www.tax.ny.gov. Use the Online)[. Use the Online](www.tax.ny.gov. Use the Online) Services to make payments, file certain returns, view account information, and more.  \nNOTE: A publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Tax Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.  \nPublication 843  \n(12/09)  \nTable of contents  \nCertain organizations are not required to establish exempt status ……………………………….5  \nNew York governmental entities .………………………………………………………...5  \nUnited States governmental entities ……………………………………………………...9  \nThe United Nations and other international organizations ……………………………………....10  \nReligious, charitable, educational, and other organizations ……………………………………..12  \nPosts and organizations consisting of past and present members of the armed forces of the United States ……………………………………....31  \nCertain Indian nations and tribes ………………………………………………………………....36  \nOther exempt organizations ……………………………………………………………………....38  \nDiplomatic mi","cbCaimL6IfcHTjQv","https://ap.wps.com/l/cbCaimL6IfcHTjQv","pdf",209356,49,"English","# About this publication\n## Certain organizations are not required to establish exempt status\n### New York governmental entities\n## Table of contents\n## Information on registering for sales tax purposes\n## Contact information","[{\"question\":\"What types of organizations qualify as exempt from New York State sales tax?\",\"answer\":\"The guide covers organizations that are exempt from New York State and local sales and compensating use taxes, as well as organizations that wish to obtain exempt status. It identifies multiple categories, including New York and federal governmental entities, international organizations, and specified nonprofit and related groups.\"},{\"question\":\"Are all sales made by exempt organizations automatically tax-exempt?\",\"answer\":\"No. While many sales and transactions by exempt organizations are exempt, certain sales are subject to tax. Taxability depends on the type of exempt organization and the rules governing the organization’s selling activities.\"},{\"question\":\"If an exempt organization must collect sales tax, what must it do?\",\"answer\":\"If required to collect sales tax, the organization must register with the Tax Department for sales tax purposes and obtain a Certificate of Authority. The certificate authorizes collection of sales tax and acceptance of certain exemption documents from purchasers.\"}]","A Guide to Sales Tax in New York State for Exempt Organizations - Publication 843 | PDF",1789801795]