New York sales tax for contractors
What we found on official New York government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
How contractors are taxed
capital improvement work: no tax charged to customer; materials taxable regardless of buyer; contractor may buy tax-free with ST-120.1 in some cases
Source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/contractors.htm. Last verified 2026-11-02.
Filing and due dates
annual ST-101 if tax <=$3,000; quarterly ST-100 if <$300k/qtr; part-quarterly ST-809 if >=$300k/qtr; due 20 days after period end; Sales Tax Web File mandatory for most
Source: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm. Last verified 2026-11-02.
Certificates and forms
ST-120.1 Contractor Exempt Purchase Certificate; ST-124 Certificate of Capital Improvement; ST-120/ST-121 not confirmed
Source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/contractors.htm. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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