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Proposal of amendments to section 527.9 of the Sales and Use Taxes
Regulations. The proposed amendments update the regulations to reflect
current statutory provisions and policies of the Department related to
the tax imposed on rent received for hotel occupancy in New York State.
20 NYCRR section 527.9. Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/31/08 edition of the State Register. To Comment |
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Proposal of amendments to the Sales and Use Taxes Regulations regarding the sales tax on sales by certain exempt organizations. The proposed amendments update 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 ProposalPDF | Word | RTF SAPA Documentation
Adoption |
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Proposal 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 proposed
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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 9/10/08 edition of the State Register. Adoption |
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Emergency Adoption and Proposal 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 Emergency Adoption and Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/26/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/3/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/30/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 11/22/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/10/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 6/8/05 edition of the State Register. Adoption |
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Emergency Adoption and Proposal 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
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Proposal 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 Proposal PDF | Wordperfect | RTF SAPA Documentation
Adoption |
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Proposal of Indian tax enforcement
provisions. 20 NYCRR Parts 74, 76, 77, 89, 412, 414, 415,
416, 431, 451, 531, 561, 562, and 564 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation
Notice of Continuation Submitted for publication in the 3/3/04 edition of the State Register. To Comment |
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Proposal 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. The amendments were proposed and signed by Commissioner Roth.
20 NYCRR sections 527.4(b) and (c), and section
527.5(b)(3) Text of Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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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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