Mid-Atlantic · NY
New York Sales Tax Guide
State sales and use tax with county, city, and special-district layers
What people ask about New York sales tax
Does New York have a statewide sales tax?
State sales and use tax with county, city, and special-district layers New York combines a 4% state rate with local taxes reported by jurisdiction. New York City, the Metropolitan Commuter Transportation District, and county/city boundaries create additional reporting distinctions.
What sales tax rate and sourcing rules matter in New York?
Combined rates depend on destination and effective-dated Publication 718 jurisdiction schedules. Clothing exemptions and local elections can make the taxable base vary as well as the rate.
What New York sales tax return or form is used?
The principal repository-tracked return is ST-100. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How are marketplace sales reported in New York?
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
What resale or exemption certificate applies in New York?
The repository tracks New York Resale Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
Does New York have a sales tax holiday?
The current Atlas research does not publish an active holiday rule for this state. Confirm the current revenue-department calendar before changing tax.
What special sales tax rates or excise layers apply in New York?
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
What does the New York research say about prewritten software?
The corpus contains one prewritten software observation under these researched conditions: subtype: prewritten software taxable regardless of medium. The research observation says the observed treatment is included in base; with general rate lookup; local interaction: ordinary local stack; sourcing: special. Prewritten software is TPP taxable regardless of medium (s1101(b)(6)); remote-access form is sourced to the point of use. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the New York research say about digital audio visual?
The corpus contains one digital audio visual observation under these researched conditions: subtype: electronically delivered video music photographs intangible. The research observation says the observed treatment is excluded from base; with no rate; a 0% state rate; local interaction: no local rate; sourcing: standard situs. Electronically delivered non-software digital audio/visual content is an intangible, not taxable (TSB-A-07(11)S). Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the New York research say about prepared food?
The corpus contains one prepared food observation under these researched conditions: sale context: restaurant type food heated or sold for on premises consumption. The research observation says the observed treatment is included in base; with general rate lookup; local interaction: ordinary local stack; sourcing: standard situs. Restaurant-type/heated/on-premises food is taxable (s1105(d)). Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
How New York's tax system is organized
New York combines a 4% state rate with local taxes reported by jurisdiction. New York City, the Metropolitan Commuter Transportation District, and county/city boundaries create additional reporting distinctions.
Rates and sourcing
Combined rates depend on destination and effective-dated Publication 718 jurisdiction schedules. Clothing exemptions and local elections can make the taxable base vary as well as the rate.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples include:
- clothing and footwear under $110 receive state exemption, with local participation differences
- software and digital products depend on the delivered item and service
- capital improvements and installation services use certificate-driven treatment
These examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
The underlying research inventory contains 33 New York treatment records across 30 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.
33 treatment records across 30 product families.
Examples of researched product families
- service
- clothing
- admission
- building material
- candy
- construction service
Explore all 33 New York research records
general tangible personal property
Research observation — independent review required
NY taxes retail sales of tangible personal property unless specifically exempt (Tax Law s1105(a)).
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
grocery
Research observation — independent review required
Food/food products sold by food stores for off-premises human consumption are exempt (s1115(a)(1)).
- Identity or conditions: sale context: food and food products for off premises human consumption
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
prepared food
Research observation — independent review required
Restaurant-type/heated/on-premises food is taxable (s1105(d)).
- Identity or conditions: sale context: restaurant type food heated or sold for on premises consumption
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
candy
Research observation — independent review required
Candy and confectionery are taxable, excluded from the food exemption.
- Identity or conditions: subtype: candy and confectionery excluded from food exemption
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
soft drink
Research observation — independent review required
Carbonated drinks and fruit drinks under 70% natural juice are taxable.
- Identity or conditions: subtype: carbonated or noncarbonated fruit drink under 70% juice
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
prewritten software
Research observation — independent review required
Prewritten software is TPP taxable regardless of medium (s1101(b)(6)); remote-access form is sourced to the point of use.
- Identity or conditions: subtype: prewritten software taxable regardless of medium
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
custom software
Research observation — independent review required
Custom software designed to a purchaser's specifications is exempt.
- Identity or conditions: subtype: software designed to a single purchaser specification
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
saas
Research observation — independent review required
Remotely accessed prewritten software is a taxable license (constructive possession, TSB-M-93(3)S); situs is the point of use.
- Identity or conditions: subtype: remote access to prewritten software constructive possession
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
digital audio visual
Research observation — independent review required
Electronically delivered non-software digital audio/visual content is an intangible, not taxable (TSB-A-07(11)S).
- Identity or conditions: subtype: electronically delivered video music photographs intangible
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: outside the sales tax base not enumerated or intangible
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
digital book
Research observation — independent review required
E-books meeting the Department's definition are not taxable (policy TSB-M-11(5)S).
- Identity or conditions: subtype: ebook meeting tsb m 11 5s definition
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: outside the sales tax base not enumerated or intangible
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
prescription drug human
Research observation — independent review required
Prescription drugs and medicines are exempt (s1115(a)(3)).
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
nonprescription drug human
Research observation — independent review required
OTC drugs and medicines meeting the diagnose/cure/treat/prevent definition are exempt in NY.
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
durable medical equipment
Research observation — independent review required
DME primarily/customarily medical is exempt (s1115(a)(4)); equipment for compensated-service use is excluded per Pub 822.
- Identity or conditions: purchaser use: end user patient not for compensated service provision; qualifying use: primarily and customarily medical not useful absent illness
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: product specific local
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
manufacturing input
Research observation — independent review required
Machinery/equipment used directly and predominantly in production is exempt via ST-121 (s1115(a)(12)).
- Identity or conditions: qualifying use: machinery direct predominant production use; required certificate: form st121
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
rental
Research observation — independent review required
Rentals/leases of TPP are taxable (sale includes rental/lease, s1101(b)(5)).
- Identity or conditions: subtype: rental lease or license to use tangible personal property
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
resale
Research observation — independent review required
Sales for resale are excluded from taxable retail sale with Form ST-120.
- Identity or conditions: required certificate: resale certificate form st120
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
building material
Research observation — independent review required
Building materials are taxable to the purchasing contractor as end user (no resale certificate).
- Identity or conditions: seller classification: contractor is end user consumer of installed materials
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
construction service
Research observation — independent review required
Capital-improvement labor is not taxable to the owner (s1105(c)(3) carve-out); repair/maintenance labor is taxable (s1105(c)(5)).
- Identity or conditions: sale context: capital improvement vs repair maintenance
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
lodging
Research observation — independent review required
Hotel/short-term-rental occupancy over $2/day is taxable (s1105(e)).
- Identity or conditions: lodging type: hotel/motel bnb or short term rental unit over 2 usd per day
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
utilities energy
Research observation — independent review required
Gas/electricity/refrigeration/steam are taxable under the utility-services provision (s1105(b)).
- Identity or conditions: subtype: gas electricity refrigeration steam under utility provision
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
telecommunications
Research observation — independent review required
Intrastate telephony/telegraphy and related services are taxable (s1105(b)); internet access is separately exempt (s1115(v)).
- Identity or conditions: subtype: intrastate telephony telegraphy answering prepaid calling
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
professional service
Research observation — independent review required
Personal and professional services are not among the enumerated taxable services (s1105(c)).
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: outside the sales tax base not enumerated or intangible
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
repair service
Research observation — independent review required
Maintaining/servicing/repairing TPP is an enumerated taxable service (s1105(c)(3)).
- Identity or conditions: sale context: maintaining servicing repairing tangible personal property
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
installation service
Research observation — independent review required
Installing TPP is taxable (s1105(c)(3)), subject to the capital-improvement carve-out.
- Identity or conditions: sale context: installing tpp taxable unless capital improvement
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
shipping
Research observation — independent review required
Seller-billed delivery is taxable when the underlying item is taxable; mixed undifferentiated charges are fully taxable unless fairly allocated (s1101(b)(3)).
- Identity or conditions: sale context: delivery charge taxable iff underlying item taxable
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
clothing
Research observation — independent review required
Clothing/footwear under $110 per item is exempt from the state 4% rate (s1115(a)(30)); local jurisdictions separately elect the local exemption.
- Identity or conditions: maximum sale amount inclusive: 109.99; sale amount scope: per item net; subtype: clothing footwear under threshold ex jewelry
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: product specific local
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
clothing
Research observation — independent review required
Clothing/footwear at or above $110 per item is taxable as ordinary tangible personal property.
- Identity or conditions: minimum sale amount exclusive: 109.99; sale amount scope: per item net; subtype: clothing footwear at or above threshold
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
service
Research observation — independent review required
NY taxes only enumerated services; a non-enumerated/unclassified service defers rather than defaulting to taxable.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: non enumerated service defers fail closed
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
service
Research observation — independent review required
Information services are an enumerated taxable service (s1105(c)(1)).
- Identity or conditions: subtype: information service
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- Taxable base: enumerated taxable service or special regime
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
service
Research observation — independent review required
Internet access service is exempt (s1115(v)).
- Identity or conditions: subtype: internet access
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
maintenance service
Research observation — independent review required
Maintaining/servicing/repairing TPP is a taxable enumerated service (s1105(c)(3)).
- Identity or conditions: subtype: tangible personal property
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- Taxable base: retail sales price unless specifically exempt
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
State authority research source 1 · State authority research source 2
admission
Research observation — independent review required
Admission charges to a place of amusement are taxable (s1105(f)).
- Identity or conditions: subtype: place of amusement
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- Taxable base: enumerated taxable service or special regime
- Local interaction: ordinary local stack
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
menstrual product
Research observation — independent review required
Feminine hygiene products are exempt in New York.
- Identity or conditions: subtype: feminine hygiene product
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: statutorily exempt from base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: product identity situs and official rate window
- Effective-window status: current treatment posture verified rates not in this authority
- Runtime boundary: state and local effective rate windows required
- Before operational use: independent review
Returns and filing workflows
The principal repository-tracked return is ST-100. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- Tracked form version: Revised 3/26 (1st Quarter, period March 1, 2026 – May 31, 2026; due June 22, 2026)
- Paper filing posture: taxpayer specific
- Account data required: state tax account number, filing frequency
Repository-verified workflow outputs
- Worksheet for portal entry
- Portal upload file
Marketplace-facilitated sales
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
The repository tracks New York Resale Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
Prophit currently structures New York transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
- Research coverage — Inventory tracked: 33 treatment records across 30 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry, Portal upload file
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.