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xAttention Unemployment Insurance (UI) claimants: New York Business Express and the NYS100 registration application is only for New York State employers to use to register for UI coverage for their employees. To file a personal claim for UI, you must go online to www.labor.ny.gov/signin . Read more about how to file a claim and see a step-by-step guide to online filing.

Bakery Shop

This page provides useful sales tax information for bakery shop businesses.

	
		

Overview

If you have a bakery shop business where you sell food or food products, the sales of these items may be exempt from sales tax. (Generally, food stores and similar establishments can sell food and food products exempt from sales tax; however, there are exceptions.) Visit the Tax Department’s website through the link below to see which kinds of food are subject to sales tax and which are exempt when sold by food stores and similar establishments, including bakery shops, supermarkets, grocery stores, convenience stores, and so on.

In addition, your bakery shop may be able to purchase machinery and equipment tax free if it is used directly and predominantly (more than 50% of the time) in the production of tangible personal property for sale.

For additional information/Sponsor Agency:

Taxation and Finance, Department of

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