A New York sales-tax notice may include unpaid amounts from earlier returns, additional tax assessed after an audit, and penalties and interest charges. The total may exceed what your business records show. Before deciding what to do, compare the notice with your filed returns, payment history, and any audit findings. You need to know where the balance came from and whether the state’s figures are correct.
What you find will determine your next steps. If the tax is correct but your business cannot afford to pay it, a payment arrangement may be worth exploring. An assessment based on estimated sales deserves a closer look, especially when the auditor had limited records. If New York has issued a separate assessment against you personally, you should also review your responsibility for that debt.
Before choosing a resolution option, the most useful questions are:
- Is the sales tax debt accurate?
- Has the liability reached the audit, formal appeal, or collection stage?
- Can the business pay the balance, and could an owner be personally responsible?
Understanding these distinctions can prevent costly mistakes and help you decide which options warrant further investigation.
Quick Answer: How Can a Business Resolve Sales Tax Debt in New York?
Businesses may resolve sales tax debt in New York by paying in full, entering into an installment payment agreement, correcting or appealing an incorrect assessment, or, if the taxpayer qualifies, making an offer in compromise. Certain previously unreported liabilities may qualify for voluntary disclosure. New York also has a temporary 2026 Penalty and Interest Discount (PAID) program for specific eligible sales-tax bills.
The appropriate option depends on whether the tax was properly assessed, whether appeal rights remain, the business’s financial circumstances, and the nature of the liability.
New York sales tax is administered by the New York State Department of Taxation and Finance, not the IRS. Federal IRS payment plans and offers in compromise do not resolve New York State sales-tax bills.
What Is Business Sales Tax Debt?
Business sales tax debt generally arises when a business fails to report or pay sales or use tax that it legally owes.
Common situations include:
- The business charged customers sales tax but paid New York State less than the amount it collected.
- Sales-tax returns were filed, but the payments were missing or insufficient.
- A business failed to file required sales-tax returns.
- An audit determined that taxable sales were underreported.
- Sales were treated as exempt without adequate documentation.
- A business made taxable purchases on which sales tax was not paid and failed to account for the applicable use tax.
In New York, a registered sales-tax vendor acts as a trustee for the state regarding sales tax. A business can be liable for tax it was required to collect, even if it failed to collect that tax from its customers.
For example, a retailer generally cannot eliminate its sales-tax obligation merely by explaining that an employee neglected to charge sales tax on taxable transactions.
New York also generally requires registered vendors to file their assigned periodic sales-tax returns, even when no tax is due.
The New York State Tax Department explains these obligations in Business Information for Sales Tax Purposes (TB-ST-75).
New York Sales Tax Debt Is Different from IRS Tax Debt
The distinction matters when researching relief options.
An IRS payment plan won’t cover a New York sales-tax bill. Check the notice from the New York State Tax Department to see whether you can still challenge the amount or whether the debt has already reached the collection stage. This matters because disputing an assessment, requesting more time to pay, and seeking a compromise involve different procedures under New York law.
Federal trust fund recovery rules also differ from New York’s rules for holding business owners and other responsible persons liable for unpaid sales tax.
A business may owe both federal and state taxes, but it must evaluate the liabilities under the appropriate authorities.
Which Records Does New York Require Businesses to Keep?
Accurate records are essential when reporting sales tax, responding to an audit, or challenging an assessment.
Under New York’s Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770), sales-tax records generally must be retained for at least three years from the return’s due date or actual filing date, whichever is later.
Additional retention may be necessary when records are involved in an audit, court case, or other proceeding.
The requirement is not simply to preserve a total sales figure. Records must contain enough detail to determine whether individual transactions were taxable and whether the correct tax was collected and reported.
Sales, Purchase, and Exemption Records
Depending on the nature of the business, important records include:
- Sales invoices, receipts, contracts, and transaction records.
- Cash register tapes and detailed daily sales journals.
- Purchase invoices and inventory records.
- Sales-tax returns and supporting workpapers.
- Resale and other exemption certificates.
- Documentation identifying where goods were delivered.
- Credit memos, refunds, and transaction adjustments.
Exemption documentation deserves particular attention.
A business cannot necessarily defend an exempt sale simply because its accounting system assigned the transaction to a nontaxable category. The underlying records must support why the transaction qualified for the exemption.
For example, a retailer selling for resale should be able to link the relevant transactions to the appropriate exemption documentation.
Point-of-Sale Records, Payment Processors, and Form 1099-K
Modern businesses frequently use several systems to process sales.
A restaurant might operate a point-of-sale (POS) system and several delivery platforms. A retailer might accept cash and credit cards and take orders through online marketplaces. An e-commerce business may receive payments through multiple processors.
Those records should be reconcilable.
New York requires sufficient transaction-level POS details, including items sold, selling prices, tax amounts, dates, invoice numbers, and payment methods.
Daily summary reports or Z tapes alone may be insufficient. The Tax Department expressly identifies missing individual transaction details as a potential recordkeeping deficiency.
Form 1099-K can introduce another complication.
The IRS explains that Form 1099-K reports gross payments from specified payment transactions. Those amounts do not automatically represent taxable New York sales.
A proper reconciliation may need to identify:
- Reported payment transactions that include sales tax.
- Refunds and canceled transactions.
- Nontaxable sales supported by records.
- Transactions processed for another business or reporting entity.
- Sales facilitated by marketplace providers.
- Differences between gross processed payments and net bank deposits.
Payment-processing fees generally explain differences between gross processor reports and net deposits; they do not automatically reduce the taxable sales price.
For sales made through an online marketplace, keep the order details and reports showing how much New York sales tax the platform collected.
New York requires registered sales-tax vendors to report qualifying marketplace-facilitated sales of tangible personal property as both gross sales and nontaxable sales on their returns. Keep the marketplace’s transaction reports and its Certificate of Collection (Form ST-150), or the qualifying public agreement, to support that reporting.
See New York’s Sales Tax Requirements for Marketplace Providers.
Practical Example: A Retailer's Sales-Tax Reconciliation
A Long Island retailer receives an audit request because payment-processor information appears higher than the taxable sales reported on its sales-tax returns.
The owner initially believes the difference proves the state has overstated revenue.
A closer review reveals that the processor reports include sales tax collected from customers, refunded transactions, and sales handled through an online marketplace.
Start by looking at the individual sales behind the payment processor’s totals. Check for refunds, sales tax included in customer payments, and marketplace orders where the platform handled tax collection. Then compare those figures with the retailer’s filed sales-tax returns.
A higher processor total doesn’t necessarily mean the business owes more sales tax. The records must explain the difference before anyone can determine whether the returns need correcting.
This is more defensible than simply telling an auditor that the processor’s total is inaccurate.
What Happens When Records Are Missing or Inadequate?
Incomplete records can affect the outcome of a sales-tax audit.
Under New York Tax Law §1138, the Tax Department may determine tax from available information when a required return is missing, incorrect, or insufficient. Where necessary, the law permits estimation using external indicators such as purchases, inventory, or other relevant business information.
An estimate is not automatically incorrect merely because it exceeds the amount originally reported.
However, examine the supporting facts, calculations, and assumptions.
A business with missing records should attempt to recover legitimate source information from available systems, including archived POS data, banks, suppliers, payment processors, and accounting platforms.
Reconstruction should be documented. Creating unsupported sales records after the fact is not an acceptable substitute for explaining what you can and cannot verify.
How New York Sales Tax Audits Can Lead to Additional Assessments
A sales-tax audit examines whether a business correctly calculated, reported, and remitted sales and use tax.
Depending on the evidence, an audit can result in no adjustment, a proposed additional assessment, or other findings.
New York describes its audit procedures and taxpayer rights in Publication 130-D, The New York State Tax Audit—Your Rights and Responsibilities.
Audit Selection, Information Requests, and Testing Methods
Once the auditor selects a business for examination, the auditor may request sales returns, transaction records, purchase records, exemption documentation, and other supporting information.
The examination may focus on matters such as:
- Differences between reported sales and accounting records.
- Missing cash or credit transactions.
- Unsupported exempt sales.
- Incorrect tax treatment of goods or services.
- Purchases that may be subject to use tax.
- Incomplete or unreliable POS records.
When complete records are unavailable, auditors may use legally permitted estimation methods.
The appropriate methodology depends on the facts of the audit.
Business owners should keep a copy of each information request, track the records they provide, and ask for an explanation of any material adjustments or assumptions they do not understand.
How to Review an Estimated Audit Assessment
When reviewing an estimated assessment, start by identifying what the auditor actually calculated.
For example, was the assessment based on reported purchases, an observed sales period, a taxable-sales percentage, or a reconciliation of outside records?
Next, examine whether the information used accurately represents the business.
A retailer with significant exempt sales may have a different taxable-sales profile from one selling mostly taxable merchandise. A restaurant’s transaction mix may change with its operating model, menu, or sales channels.
These facts can matter, but records must support them.
A useful review should determine:
- Which audit periods are covered.
- Which records the auditor requested and received.
- Whether the calculation includes duplicate, exempt, or otherwise incorrectly classified transactions.
- Whether the proposed adjustment can be reconciled to reliable documentation.
- Whether the assessment can be challenged within the available procedural deadlines.
The goal is to identify a specific evidentiary or legal error—not merely to negotiate a lower number.
Proposed Audit Changes Versus a Formal Notice of Determination
One of the most important distinctions is the type of notice received.
A Statement of Proposed Audit Changes generally presents the Tax Department’s proposed findings. A taxpayer who disagrees may respond with additional records and explanations.
A Notice of Determination is different. It is a formal action that can trigger statutory protest deadlines.
For New York sales-tax Notices of Determination, the general deadline to petition the Division of Tax Appeals is 90 days after the notice was mailed, or 150 days if the notice is addressed to a person outside the United States.
The notice and applicable law control the particular deadline.
A taxpayer may have the option of requesting a conciliation conference through the Bureau of Conciliation and Mediation Services or filing a petition with the Division of Tax Appeals.
See the Division of Tax Appeals filing guidance and the Tax Department’s instructions for protesting a notice.
Do not assume that contacting the auditor, requesting records, or discussing a payment plan extends the time to file a formal protest.
If a deadline is approaching, protecting available appeal rights may be more urgent than completing every part of a financial review.
What Should You Do After Receiving a New York Sales Tax Notice?
The notice determines much of what should happen next.
Start by identifying the business or individual named, the tax periods involved, the amount assessed, and whether the notice provides formal protest rights.
Then match the notice to the appropriate course of action.
Situation | What to review first | Potential response |
Missing sales-tax returns | Filing history and whether voluntary disclosure is available | Determine the proper filing or disclosure procedure |
Audit information request | Source records and response instructions | Organize records and respond to the audit |
Proposed audit changes | Calculations, tax treatment, and supporting evidence | Submit a documented disagreement where justified |
Formal Notice of Determination | Mailing date and protest rights | Evaluate a timely conciliation request or tax appeal |
Final unpaid tax bill | Account balance, available funds, and collection status | Verify the billed balance and payment credits. If correct, review payment options. If you believe the bill is wrong, identify the available account-review procedure. |
Responsible-person assessment | Individual’s legal responsibility and notice deadline | Independently evaluate personal liability and potential relief |
This table is a starting point, not a substitute for reviewing the actual notice.
A tax amount can be disputed in one situation but already fixed and final in another. The available procedures may differ significantly.
Resolution Options for Unpaid Business Sales Tax
There is no single program that resolves every business sales-tax problem.
New York sales tax debt relief depends on the liability stage, the taxpayer’s financial condition, and the program’s eligibility requirements.
1. Paying in Full or Requesting an Installment Payment Agreement
If the business agrees with the balance but cannot pay immediately, a New York State installment payment agreement (IPA) may be appropriate.
An IPA allows an eligible taxpayer to make scheduled payments toward the outstanding liability.
Under the Tax Department’s current installment payment agreement procedures, an online request is available when:
- The balance is $20,000 or less; and
- The proposed agreement requires no more than 36 scheduled monthly payments.
Requests exceeding either online limit must be made by contacting the Department.
These are online-request limits, not a promise that the Department will approve every qualifying account or won’t consider a larger liability for an arrangement.
The Department reviews factors including payment history, filing compliance, financial circumstances, and adherence to tax obligations.
Another procedural point matters: the Department generally requires a bill before an IPA can be requested. Filing a return showing tax due does not necessarily mean the Department has already generated a bill.
An installment agreement also does not eliminate the underlying tax. Penalties and interest generally continue to accrue on unpaid balances.
A business must remain current with required returns and new tax obligations to comply with the agreement.
2. New York's 2026 PAID Program: Who May Qualify?
Important: This is a temporary program with a December 31, 2026 payment deadline.
New York’s Penalty and Interest Discount (PAID) program offers qualifying sales-tax vendors:
- A 100% discount on eligible penalties.
- A 50% discount on eligible interest.
The program does not forgive the underlying sales-tax principal.
Generally, the program concerns businesses with an active sales-tax Certificate of Authority and qualifying unpaid sales-tax bills that are in the collection stage and no longer subject to formal appeal rights.
Eligible bills must have qualified as of September 1, 2026. The Department excludes fraud-related bills, and other program restrictions apply.
The Department identifies eligible businesses and provides information about the qualifying assessments. To obtain the discount, the business must pay the required reduced amounts for all its PAID-eligible bills by December 31, 2026.
To pay through the PAID program, use your New York Online Services account or Quick Pay. If you’re using Quick Pay, select “Assessment” and enter the business assessment ID beginning with the letter L, as shown on your PAID letter. The Department does not accept mailed payments for this program.
A regular installment agreement for the undiscounted balance does not preserve the PAID discount if the reduced PAID balance is not fully paid by the deadline.
If you also have a responsible-person assessment, pay the qualifying sales-tax bills under the original business assessment numbers. Paying the separate personal assessment instead will not qualify for the associated PAID discount.
Businesses with older sales-tax assessments should verify eligibility directly against the Department’s current PAID guidance before deciding how to allocate payments.
If you believe your business qualifies but haven’t received a PAID letter, call the Tax Department at 518-457-2563. The Department advises that payments may take up to 14 days to post to your account. Confirm that your payments clear your bank and that you pay the required total by December 31, 2026.
3. When a New York Sales Tax Offer in Compromise May Be Considered
A New York State Offer in Compromise (OIC) allows certain financially distressed taxpayers to propose paying less than their total liability.
However, sales-tax debt presents important restrictions.
According to New York State Publication 220, businesses generally may qualify for an offer if they are insolvent or have been discharged in bankruptcy.
The separate undue-economic-hardship eligibility category applies to individuals, not businesses, although qualifying individuals may have business-related personal liabilities.
The taxpayer must meet the program’s requirements, including filing required New York State tax returns.
Why Sales-Tax Principal Is Harder to Compromise
Sales tax is treated as a trust tax for purposes of the New York OIC program.
The Department states that it normally does not accept offers for less than the trust-tax principal, excluding penalties and interest.
If you’re asking New York to accept less than the sales-tax principal, you’ll need to explain why and provide records to support your request. The state will also examine whether your business is still operating and whether you collected the tax from customers.
A business’s inability to pay therefore does not automatically qualify it for a reduction of the underlying sales tax.
Depending on the liability’s status, the required application may involve Form DTF-4 or DTF-4.1, along with financial disclosures on Form DTF-5.
Before pursuing this option, distinguish between financial inability to pay and a legitimate dispute over the assessed amount.
An OIC does not replace formal protest rights.
Approval also comes with ongoing responsibilities. New York requires taxpayers who accept an offer to stay current with their state tax filings and payments for the next five years. If a taxpayer defaults on the agreement and fails to correct the problem, the Department can revoke the compromise and reinstate the original liability, including penalties and interest, less any payments made.
For a more detailed explanation, see our guide to the NYS Offer in Compromise Program.
4. Voluntary Disclosure for Eligible Unfiled Sales-Tax Returns
New York’s Voluntary Disclosure and Compliance Program may help certain taxpayers who failed to report and pay taxes before the Department initiated an audit or issued a bill for the covered liabilities.
This program is different from a payment agreement for an already-filed but unpaid return.
New York generally excludes applicants who, for the relevant liabilities, are already under audit, have received a bill, or are subject to specified criminal investigations. Other eligibility restrictions apply.
Qualified participants who comply with the agreement may receive relief from applicable penalties and protection from criminal prosecution relating to the disclosed conduct.
A key procedural rule is that applicants must not file the returns covered by the proposed disclosure before receiving the program’s acceptance letter and agreement.
After acceptance, the taxpayer follows the program’s return-submission and payment procedures.
If you have unfiled sales-tax periods, determine whether voluntary disclosure is available before taking actions that could affect eligibility.
5. Challenging an Incorrect Assessment or Requesting Penalty Relief
An incorrect assessment should be evaluated through the procedures appropriate to that assessment.
Potential issues include unsupported taxable-sales calculations, documented exemption transactions incorrectly included, or payment credits not properly reflected.
A disagreement must be supported by evidence and pursued through the appropriate process.
Penalty relief is a separate question.
A business may qualify for relief from certain New York sales tax penalties if it can provide evidence of reasonable cause and establish that the failure did not result from willful neglect.
Financial difficulty alone should not be assumed to satisfy that standard.
The facts, explanations, and supporting documentation matter. Separate rules govern interest, and it should not be assumed to disappear when a penalty is reduced.
See New York’s Sales and Use Tax Penalties guidance.
Comparing the Main Resolution Options
Resolution option | Main purpose | Important limitation |
Audit response or formal protest | Correct a disputed assessment | Deadlines and evidence requirements apply |
Installment payment agreement | Pay an established debt over time | Does not ordinarily reduce principal; accruals may continue |
2026 PAID program | Reduce eligible penalties and interest | Temporary, restricted to qualifying bills, with a full-payment deadline |
NYS Offer in Compromise | Resolve qualifying financial distress or other qualifying OIC grounds | Trust-tax principal is generally not compromised below its amount |
Voluntary disclosure | Address eligible previously undisclosed liabilities | Not generally available for already-billed or audited covered liabilities |
Reasonable-cause penalty relief | Seek reduction of qualifying civil penalties | Requires a supported basis; not automatic |
A business may need to address more than one issue. For example, the underlying liability may need reconciliation while separately protecting individual responsible-person rights.
Can a Business Owner Be Personally Liable for Sales Tax?
Yes. New York can hold certain business owners, officers, employees, partners, and LLC members personally responsible for unpaid sales tax.
Under New York Tax Law §1133, individuals legally responsible for collecting sales tax can be held personally liable for the tax owed, including amounts the business should have collected from customers but did not.
An LLC or corporation does not automatically shield every individual from these sales-tax obligations.
How Responsible-Person Liability Is Determined
For corporate officers and employees, relevant facts can include their authority and responsibilities within the business.
The Department may examine who controlled financial decisions, authorized payments, handled tax returns, or had a duty to comply with sales-tax requirements.
For partnerships and LLCs, New York has additional rules that can impose responsibility based on partner or member status.
In particular, LLC members may be treated as responsible persons even without day-to-day involvement in sales-tax matters.
Certain qualifying minority LLC members and limited partners may be eligible for partial relief under specific conditions.
New York provides Form DTF-8, Application for Partial Relief from Responsible Person Liability. The form requires an eligible applicant to apply before the assessment becomes fixed and final.
That timing requirement can be consequential.
Review a responsible-person assessment separately from the business’s assessment, including the individual’s notice, appeal rights, applicable liability provisions, and potential relief.
What Happens if the Business Closes?
Closing a business does not automatically eliminate unpaid sales-tax liabilities or valid personal assessments.
A business that ceases operations, is sold or transferred, or changes its organizational form may also have final sales-tax filing requirements.
New York generally requires a final sales-tax return within 20 days after the applicable cessation, sale, transfer, or organizational change.
See Filing a Final Sales Tax Return.
Selling a business can raise another sales-tax issue. Under New York’s bulk-sales rules, the purchaser in a qualifying business-asset transfer generally must notify the Tax Department using Form AU-196.10 at least 10 days before paying for or taking possession of the assets, whichever happens first. A purchaser who fails to follow the required procedure may become liable for the seller’s unpaid sales tax.
Owners should identify outstanding tax periods and personal assessments before assuming that dissolution or closure concludes the matter.
What Happens If Business Sales Tax Debt Remains Unpaid?
Unresolved sales-tax debt can become more expensive and may lead to collection enforcement.
Penalties and Interest
Filing your New York sales tax return on time won’t prevent a penalty if you haven’t paid the tax in full. The state generally charges 10% of the unpaid amount for the first month. After that, the state adds another 1% for each month, or part of a month, the balance remains unpaid, until the penalty reaches its 30% maximum.`
Different provisions apply to late filing and certain other violations.
Interest also accrues on unpaid tax. New York adjusts its interest rates quarterly.
For October 1 through December 31, 2026, the Department lists a 14.5% annual interest rate, compounded daily, for late sales and use tax payments and assessments.
The applicable rate can vary by period. See the official New York State interest-rate schedule.
Tax Warrants and Collection Actions
If a tax liability remains unpaid, New York may pursue collection actions allowed by law.
These may include a tax warrant, enforcement against assets, or other actions appropriate to the liability and circumstances.
A New York tax warrant can create a lien against real and personal property and can affect financing or property transactions.
A payment plan can help your business manage its unpaid taxes, but it won’t clear a New York tax warrant that’s already been filed. The warrant usually stays in place until you pay the debt it covers, or the Tax Department authorizes its release.
See the New York Tax Department’s tax warrant guidance and our article on resolving a New York tax lien or tax warrant.
Serious noncompliance can also place a sales-tax Certificate of Authority at risk, depending on the circumstances and applicable procedures.
Business Sales Tax Debt Resolution Checklist: What to Review First
Before requesting a payment agreement, responding to an audit adjustment, or submitting a compromise proposal, organize the information needed to establish what happened.
Notices and Account Status
- Obtain all New York sales-tax notices and assessment numbers.
- Identify the tax periods covered by each bill or adjustment.
- Record any formal protest deadlines.
- Determine whether each liability is proposed, under protest, or fixed and final.
- Separate business assessments from individual responsible-person assessments.
Sales and Audit Records
- Obtain filed sales-tax returns and payment confirmations.
- Preserve transaction-level POS data, including available archived records.
- Compare bank deposits with processor reports and recorded sales.
- Reconcile Forms 1099-K to the applicable business transactions.
- Review exemption certificates, refunds, and marketplace-provider documentation.
- Identify any estimates or assumptions used in an audit.
Financial and Resolution Review
- Confirm the outstanding principal, penalties, interest, and applied payments.
- Determine what the business can realistically afford without creating new tax delinquencies.
- Evaluate current eligibility for an installment agreement or other appropriate program.
- Verify whether the 2026 PAID program applies to any qualifying bills.
- Review potential owner or officer liability and any separate deadlines.
- Establish procedures to keep future sales-tax collections available for timely remittance.
Frequently Asked Questions About New York Business Sales Tax Debt
Can New York State Reduce Business Sales Tax Debt?
Sometimes. If your business cannot pay the full amount at once, New York may allow monthly payments, but that won't reduce what you owe. Settling for less through an Offer in Compromise is more difficult because the state generally requires payment of the full sales-tax principal. Depending on your circumstances, you may also be eligible for relief from certain penalties or interest charges.
What If I Filed My Sales-Tax Returns but Cannot Pay?
Review the amount owed and determine whether a New York installment payment agreement is available. If the Department has not yet issued a bill, the standard IPA request may not be available immediately. Continue complying with current filing and payment obligations and consult the Department's instructions for recently filed returns.
Can a Missing POS Record Cause a Sales-Tax Audit Assessment?
Yes. When records are inadequate, New York may use an authorized estimated audit methodology. Recovering transaction data and reviewing the auditor's assumptions can help, but an estimated assessment isn't automatically invalid.
Does Form 1099-K Prove That My Business Underreported Sales Tax?
No. Form 1099-K reports specified gross payment transactions. You must reconcile those amounts with the underlying sales, adjustments, exemptions, and other relevant records before determining the correct New York sales-tax liability.
Can an LLC Member Be Personally Responsible Even Without Managing the Business?
Yes. An LLC member who leaves bookkeeping and tax filings to someone else may still face a personal assessment for the company's unpaid New York sales tax. Minority members who meet certain conditions can request partial relief, but they must do so before the assessment becomes final.
Does the 2026 PAID Program Apply to Every Unpaid Sales-Tax Bill?
No. It applies only to qualifying bills that meet the Department's program rules. Generally, qualifying balances must be in the required collection status, and you must pay the reduced amounts for all eligible bills by December 31, 2026.
Can I Use an IRS Offer in Compromise to Settle New York Sales Tax?
No. The IRS Offer in Compromise concerns qualifying federal tax liabilities. New York maintains its own Offer in Compromise Program with different eligibility and procedures.
When Professional Tax-Resolution Assistance May Be Useful
Not every sales-tax problem requires professional representation. You may be able to correct a filing error or pay an undisputed balance without outside assistance. Consider having your case reviewed if New York has estimated your sales, an appeal deadline is approaching, collection action has begun, or you’ve received a personal assessment for your business’s unpaid tax.
Start by reviewing the notices, available records, and the business’s financial circumstances—don’t assume you can negotiate away every liability.
Long Island Tax Resolution Services provides information about tax problems and potential resolution approaches. If you are dealing with a New York business sales-tax issue, you can contact Long Island Tax Resolution Services to discuss the circumstances and whether assistance is appropriate.
Bring the relevant notices, filing history, and available accounting records. A consultation does not extend a government response or appeal deadline.
This article provides general information about New York State sales and use tax. It does not determine eligibility for a particular business or individual and is not a substitute for professional legal or tax advice. Other states have their own sales-tax laws and resolution procedures.