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Recent Additions

Week of 8/17/2009 thru 8/21/2009

Important Publications and Notices

The TSB-M explains that a partnership that is doing business within the Metropolitan Commuter Transportation District may be granted approval to make group estimated metropolitan commuter transportation mobility tax (MCTMT) payments and file a group MCTMT return on behalf of its qualified New York State resident and nonresident partners or members.
This TSB-M explains that, as a result of the court's ruling, deposit initiators on beverage containers for beverages other than water are once again required to electronically register and file quarterly reports with the Tax Department.
The following list includes the state tax rate combinedw ith any county and city sales tax currently in effect and the reporting codes used on sales tax returns. Jurisdictions whose rates or codes have changed from the previous versions are noted in boldface italics.
Use this publication to determine the enactment and effective dates of sales and use tax rates imposed, increased, or decreased by the various localities. The rates indicated cannot be added to determine the combined state, county, and city tax rate. Refer to Publication 718, New York State Sales and Use Tax Rates by Jurisdiction,  for the combined rates. Any items changed from the previous version are noted in boldface italics. 
Clothing and footwear worn by humans and costing less than $110 per item is exempt from the 4% New York State sales and use tax. This exemption does not apply to any locally imposed sales and use tax, unless the county or city imposing the tax elects to provide for it. The exemption also does not apply to the 3/8 % tax imposed by New York State in any portion of the Metropolitan Commuter Transportation District (MCTD), unless the county or city in the MCTD provides an exemption from its own tax, in which case the exemption will also apply to the 3/8 % MCTD tax in that county or city. The MCTD consists of the city of New York and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
The Tax Law provides that residential energy sources and services are not subject to the 4% New York State sales and use tax. The term residential energy sources and services means the following tangible personal property and services used for residential purposes
The Tax Law provides that residential energy sources and services are not subject to the 4% New York State sales and use tax. The term residential energy sources and services means the following tangible personal property and services used for residential purposes
This publication provides printers, mailers, or printer‑mailers with the information necessary to collect and report the correct amount of sales tax due New York State on printing and mailing charges.

The 1988 Reciprocal Agreement Between the State of Connecticut and the State of New York providing for the Exchange of Tax Information and Cooperative Tax Administration ("Reciprocal Agreement") is being terminated. Provisions regarding the exchange of tax information are being retained through the amendment of the Reciprocal Agreement of the Department of Revenue Services of the State of Connecticut and the Department of Taxation and Finance of the State of New York Providing for the Exchange of Sales and Use Tax Information, signed June 10, 1982. Changes occurring as a result of the termination of the Reciprocal Agreement are described below for both Connecticut-based program participants and New York State-based program participants. The New York State Tax Department and the Connecticut Department of Revenue Services contacted affected program participants to explain these changes, and to inform them of their future filing and reporting requirements.

Attention:

All persons required to collect sales tax, pay compensating use tax, or both:
Ontario County has enacted legislation to increase its local sales and use tax rate. As of September 1, 2009, the combined state and  local tax rate imposed in Ontario County is increased to 7 ½%. This includes the 4% state tax and the 3½% Ontario County local tax. This change will affect your tax collections and payments if you make taxable sales or deliveries to customers, or if you make taxable uses, in Ontario County.

Attention:

All persons required to collect sales tax, pay compensating use tax, or both:
The Board of Education of the Newburgh Enlarged City School District has passed a resolution imposing a 3% sales tax on consumer utilities effective September 1, 2009. This change will affect yourtax collections and payments if you make taxable sales ordeliveries to customers, or if you make taxable uses, withinthe Newburgh Enlarged City School District. 

Attention:

All persons required to collect sales tax, pay compensating use tax, or both:
The Board of Education of the Peekskill City School District, in Westchester County, has passed a resolution imposing a 3% sales tax on consumer utilities effective September 1, 2009. This change will affect your tax collections and payments if you make taxable sales or deliveries to customers, or if you make taxable uses, within the Peekskill City School District.

This memorandum provides additional guidance relating to the new requirement for the filing of information returns for insurers of motor vehicles. It supplements previously issued TSB-M-09(8)S, New Requirement for the Filing of Information Returns for Insurers of Motor Vehicles.

This memorandum provides additional and revised guidance relating to the new requirement for the filing of information returns for franchisors. It supplements previously issued TSB-M-09(9)S, New Requirement for the Filing of Information Returns for Franchisors.

This memorandum provides additional guidance relating to the new requirement for the filing of information returns for alcoholic beverage wholesalers. It supplements previously issued TSB-M-09(10)S, New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers.

The petitioner, name redacted (Petitioner), asks whether the mortgage recording taxes imposed by Article 11 of the Tax Law and Chapter 26 of the New York City Administrative Code (collectively, the "MRT") will apply to the recording of a mortgage encumbering New York real property, in each instance, where the facts are as described

A petition dated December 21, 2007 requests an advisory opinion regarding how royalty receipts earned from the licensing of the Petitioner’s intellectual property should be allocated to New York for purposes of determining the receipts factor of the business allocation percentage (BAP). The Petitioner’s receipts will be allocated to New York based on where the activity that generates the licensee’s fee occurs. In this case, the fee is generated where the products containing or using the Petitioner’s intellectual property are sold.

Up-to-date Forms Information

  • Up-to-Date Information Affecting Your 2008 Tax Return

Visit our Income Tax and Corporation Tax Up-to-Date Information page for tax law changes or corrections that occurred after the forms and instructions were printed and which may affect your 2008 tax return.

Press Release

Interest rates paid on overpayments or refunds or assessed on late payments or underpayments, are established quarterly by the Tax Department. Legal requirements dictate the announcement of the rates even if there are no changes from the previous quarter. Due to financial constraints, the Department is using the media, rather than individual mailings to practitioners, to provide notice. The rate associated with each tax, effective until December 31, 2009, is as follows:
Policy and Statistical Reports

The Handbook of New York State and Local Taxes provides a general descriptive overview of the taxes which New York State and its local governments impose, and is revised periodically to reflect recently enacted law changes. It does not include non-tax revenue sources such as motor vehicle fees and the Lottery. Instead, it focuses on taxes, especially those administered by the Department of Taxation and Finance.
The following web page has recently been updated as a result of the Regulatory Actions taken on August 12, 2009.
Last Modified: September 17, 2009