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2008
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Adoption of amendments to the Sales and Use Taxes Regulations
regarding the sales tax on sales by certain exempt organizations.
The rule updates the regulations to reflect Part KK-1 of Chapter 57
of the Laws of 2008, which expanded the “shop or store” provisions
of the Tax Law by requiring certain exempt organizations to collect
sales tax on additional sales, including remote sales made with
regularity, frequency, and continuity. The amendments also
establish rules relating to auction sales by these exempt
organizations. 20 NYCRR sections 526.10, 529.7, 529.8, and 529.9. Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/31/08 edition of the State Register. |
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Adoption of amendments to Parts 533, 539, and 540 of the Sales & Use Taxes Regulations to streamline the sales tax re-registration process for show and entertainment vendors and other persons. The amendments also enable the Department to better administer and ensure compliance with the provisions contained in Articles 28 and 29 of the Tax Law and in Part LL-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 533, 539, and 540. Text of AdoptionPDF | Word | RTF Submitted for publication in the 11/19/08 edition of the State Register. |
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July 29, 2008 |
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Permanent adoption of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 70, 74, 79, 80, 82 and section 526.5. Text of AdoptionPDF | Word | RTF Submitted for publication in the 8/13/08 edition of the State Register. |
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Adoption of amendments to the Sales and Use Taxes Regulations to
repeal section 532.6, “Out-of-state resale permit,” and related
references to the obsolete section. 20 NYCRR sections
526.6(c)(2), 528.23(b),and 532.6.
Text of Adoption PDF | Word | RTF Submitted for publication in the 03/05/08 edition of the State Register. |
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Adoption of amendments to update
sections 533.3(d) and (g)(1) of the Sales and Use Taxes Regulations
by deleting obsolete information and better reflecting the current
policies of the Department concerning annual sales and use tax
returns. 20 NYCRR sections 533.3(d) and (g)(1).
Text of Adoption PDF | Word | RTF Submitted for publication in the 12/26/07 edition of the State Register. |
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Adoption of amendments to Part 561
and repeal of Part 562 of Sales and Use Taxes Regulations relating
to the regional average retail prices of motor fuel and diesel motor
fuel, to reflect statutory amendments. 20 NYCRR Parts
561and 562
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 8/1/07 edition of the State Register. |
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Adoption of amendments to Part 530 of the Sales and Use Taxes
Regulations. The amendments update and simplify Part 530 by
eliminating obsolete and unnecessary sales and use tax rates that
are set by and pursuant to the Tax Law, and by eliminating redundant
provisions of Part 530. 20 NYCRR Part 530 and section 532.1
Text of Adoption PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. |
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Adoption of amendments to the Sales and Use
Taxes Regulations to reflect the 2003 legislative directive to
insert new lines in such personal income tax forms and other tax
forms as the Commissioner deems appropriate for purchasers to report
unpaid sales and compensating use taxes. The rule provides for
purchasers in certain situations to report and pay their sales and
use tax liabilities with their personal income tax forms (on an
annual basis) or other tax forms as the Commissioner deems
appropriate. 20 NYCRR section 531.6
Text of Adoption PDF | Word | RTF Submitted for publication in the 7/26/06 edition of the State Register. |
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Adoption of amendments to Part 538 of the Sales and
Use Taxes regulations to implement Part R of Chapter 61 of the Laws
of 2005 by making permanent the longstanding special requirements
prescribed in Part 538 of the regulations which help to ensure
compliance with the sales tax on parking services in Manhattan.
20 NYCRR section 538.2 (a)
Text of Adoption PDF | Word | RTF Submitted for publication in the 8/17/05 edition of the State Register. |
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Permanent adoption of amendments to the Sales and Use Taxes
regulations to add new section 534.10, “Refunds and credits for
vessel operators engaged in local transit service,” to implement
Part M of Chapter 60 of the Laws of 2004. 20 NYCRR Sections
534.4(a) and (b); and addition of section 534.10 Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 2/23/05 edition of the State Register. |
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Adoption of amendments to the Sales and Use Taxes regulations to
correct Section 528.7 (Farming) and, in part, Section 528.22 (Fuel,
gas, electricity, refrigeration and steam and like services used in
production) of the regulations to reflect current Tax Law as it
pertains to farming and commercial horse boarding operations. 20
NYCRR sections 528.7 and 528.22 Text of Adoption PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 5/19/04 edition of the State Register. |
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Adoption of amendments to Sections 527.4
and 527.5 of the Sales and Use Taxes regulations as published in
Subchapter A of Chapter
IV of
Title 20 NYCRR, to provide in the regulations that separately
stated, reasonable charges for alterations to all items of clothing
are to be treated as tailoring, a service that is specifically
excluded from New York State and local sales and compensating use
taxes. 20 NYCRR
sections 527.4(b) and (c), and section 527.5(b)(3) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 7/03/02 edition of the State Register. |
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Adoption of amendment to section 538.2 of the Sales and Use Taxes
Regulations to reflect the extended expiration date of section
1142-A of the Tax Law amended pursuant to Chapter 407 of the Laws of
1999. Section 1142-A was amended with respect to the special
requirements imposed by section 1142-A on certain parking facility
operators which provide parking services in New York County
(Manhattan). The amendments were adopted and signed by Commissioner
Roth. 20 NYCRR section 538.2 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/13/02 edition of the State Register. |
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| The official versions
of the rule making action documents are published in the State
Register, produced by the New York State Department of State. The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR). To contact the Department of State, visit its Web site at www.dos.state.ny.us |
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