New York State Sales and Use Tax Law and Regulations: As of January 1, 2009Cch State Tax Law Editors New York State Sales and Use Tax Law and Regulations serves as a comprehensive resource for all those who work with sales and use tax issues in New York. It is a great companion to CCH's Guidebook to New York Taxes, providing full text of the New York State tax laws concerning sales and use taxes--Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions--Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2009. |
Contents
Highlights of 2008 New York Tax Changes | 7 |
Finding List of Regulations and TSBMS | 19 |
CHAPTER 60TAX | 37 |
Department of Taxation and Finance Commissioner | 95 |
Sales and Compensating Use Taxes | 128 |
28A Special Tax on Passenger Car Rentals | 225 |
Crimes and Other Offenses Seizures and Forfeitures | 375 |
Division of Tax Appeals | 396 |
Sales Excise and Related Taxes | 420 |
TITLE 20TAXATION AND FINANCE | 433 |
Communications of the Division of Taxation | 735 |
ΧΙ Tax Appeals Tribunal | 752 |
Bureau of Conciliation and Mediation Services | 774 |
Compromises | 781 |
TECHNICAL SERVICES BUREAU MEMORANDA | 787 |
| 1319 | |
Common terms and phrases
added by Ch administered adopt and amend allocated amend local laws amended by Ch amount applicable certified capital company chapter civil practice law commissioner of taxation compensating use taxes comptroller corporation deemed determination diesel motor fuel dred electronic funds transfer eleven hundred five empire zone empowered to adopt exempt filed fund hotel or motel internal revenue code law and rules liability limited liability company ment motor vehicle Nassau county nineteen hundred ordinance or resolution overpayment paid the rent paragraph payable payment period prepaid telephone calling purchaser purposes pursuant to section qualified rate of tax real property receipts rent or charge respect revenue sales and compensating sales tax section eleven hundred section twelve hundred subject to tax subparagraph tangible personal property tax authorized tax commission Tax Law taxable taxation and finance taxpayer thereof thousand three percent rate tion twelve hundred ten vendor York