"The conditions that must be met under Tax Law section 1115(a)(18) to avoid registration and sales tax collection are:
- The sale is at your home.
- Neither you (the seller) nor any member of your household is in a trade or business selling similar items. For example, if you own a store where you sell antiques and are registered to collect sales tax, your spouse cannot sell antiques from your home without also registering to collect sales tax.
- You make sales for three days or less in a calendar year. Sales on the fourth and subsequent days are subject to tax.
- You do not expect your sales to exceed $600 in a calendar year. If actual sales unintentionally exceed $600, the first $600 in any calendar year is exempt. (See Occasional sales from your home (casual sales), explained above, for information on remitting sales tax when this limit is unintentionally exceeded.)
Example: You decide to hold a garage sale at your home that will run Friday, Saturday, and Sunday during a weekend in June. You sort through belongings and decide to sell numerous items including books, children's clothing, miscellaneous kitchen items, and tools. You price most of the items that you are selling under $2.00 each. At the end of the weekend, you count the money and find that you made $175 in sales. These sales are exempt from sales tax because they were not items normally sold by any member of your household; the sale lasted three days or less; and as you expected, sales did not exceed $600.
The purchaser must pick up the items at your home. If you deliver or mail an item to an address in New York State, you must collect the tax on the sale price of the item. See the rules for Occasional sales from your home (casual sales), explained above.
You must collect sales tax, and may have to register as a vendor, if the sales you are making are:
- more frequent than allowed by these exemptions,
- of greater value than the limits indicated, or
- not made from your home."
If you have any further questions on the tax this is the link to contact http://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm
They will be happy to discuss the tax amount and forms needed.