N.Y. Tax Law Section 1213
Deliveries outside the jurisdiction where sale is made

Where a sale of tangible personal property or services, including prepaid telephone calling services, but not including other services described in subdivision (b) of § 1105 (Imposition of sales tax)section eleven hundred five of this chapter, including an agreement therefor, is made in any city, county or school district, but the property sold, the property upon which the services were performed or prepaid telephone calling or other service is or will be delivered to the purchaser elsewhere, such sale shall not be subject to tax by such city, county or school district. However, if delivery occurs or will occur in a city, county or school district imposing a tax on the sale or use of such property, prepaid telephone calling or other services, the vendor shall be required to collect from the purchaser, as provided in § 1254 (Duty to collect taxes)section twelve hundred fifty-four of this article, the aggregate sales or compensating use taxes imposed by the city, if any, county and school district in which delivery occurs or will occur, for distribution by the commissioner to such taxing jurisdiction or jurisdictions. For the purposes of this section delivery shall be deemed to include transfer of possession to the purchaser and the receiving of the property or of the service, including prepaid telephone calling service, by the purchaser. Notwithstanding the foregoing, where a transportation service described in paragraph ten of subdivision (c) of § 1105 (Imposition of sales tax)section eleven hundred five of this chapter begins in one jurisdiction but ends in another jurisdiction, any tax imposed pursuant to the authority of this article shall be due the jurisdiction or jurisdictions where the service commenced.

Source: Section 1213 — Deliveries outside the jurisdiction where sale is made, https://www.nysenate.gov/legislation/laws/TAX/1213 (updated Sep. 22, 2014; accessed Dec. 6, 2025).

1210
Taxes of cities and counties administered by state tax commission 1210–A
Sales and compensating use tax for purposes of the Suffolk county drinking water protection program 1210–B
Sales and compensating use tax within Suffolk county for purposes of stabilizing property taxes and either paying certain judgments, comp... 1210–C
Sales and compensating use tax for purposes of the Schenectady county metroplex development authority 1210–E
Sales and compensating use taxes within Herkimer county 1210–F
Sales and compensating use tax for purposes of the Suffolk county water quality restoration fund 1211
Taxes of certain cities and school districts administered by state tax commission 1212
Certain taxes of school districts administered by commissioner 1212–A
Certain taxes of cities of one million or more administered by commissioner of taxation and finance 1213
Deliveries outside the jurisdiction where sale is made 1214
Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels 1215
Definitions 1216
Special transitional provisions for utility services 1217
General transitional provisions 1218
Incorporation of articles twenty-eight and twenty-nine into local enactments

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
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N.Y. Tax Law Section 1213 Deliveries outside the jurisdiction where sale is made

N.Y. Tax Law Section 1213
Deliveries outside the jurisdiction where sale is made