... services 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 ... annual returns. For more information, see Form MT-38, Application for Annual Filing Status for Certain Beer and Wine Manufacturers. For more information, contact the New York State Tax Department ... into New York State (or cause it to be imported) for use, sale, distribution, or storage within New York State; or • produce, refine, manufacture, or compound motor fuel within New York State. ...