This memorandum describes the amendments to the Tax Law enacted by Chapters 57 and 59 of the Laws of 2009 which are intended to increase taxpayers' compliance with the Tax Law and improve the Tax Department's ability to enforce payment of all taxes that are due and owing.

This memorandum contains brief summaries of personal income tax changes that were enacted as part of the 2009-2010 New York State budget (Chapter 57 and Chapter 59 of the Laws of 2009) that was signed into law on April 7, 2009.

The Department received a petition for an advisory opinion from Petitioner name and address redcated, on July 20, 2009. Petitioner asks whether its service of providing a driver to drive a customer’s vehicle, without providing any vehicle, constitutes a transportation service subject to sales tax. Since Petitioner does not provide any vehicle when it provides its driving service to its customers, Petitioner’s driving service does not constitute a transportation service, and Petitioner’s charge for such a driving service is not subject to New York State and local sales taxes.

On April 13, 2009, the Department of Taxation and Finance received a Petition for Advisory Opinion from name and address redacted. Petitioner asks whether its receipts pertaining to translation work are subject to sales and use tax. Petitioner’s receipts for providing translation services are not subject to sales and use tax. However, charges by Petitioner for additional hard copies of a translated document will be subject to sales tax.

• 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.

This report provides a statistical overview of New York's child and dependent care credit. Summary information is presented on a statewide and county level basis for numbers and amounts of credit claims based on income, filing status, number of qualifying dependents and number of wage earners.