... outside New York State and you pay the other state s tax, but you use the property in New York State (see Publication 39, A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States) ... in New York State, you may be required to collect state and local sales and use taxes (sales tax) See Publication 750, A Guide to Sales Tax in New York State, and these Tax Bulletins for information ... 39, A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States Generally, you will not owe New York tax on property or services you purchased outside New York State before...