Week of 9/14/2009 thru 9/18/2009
Important Publications and Notices
A temporary restraining order applies to the cigarette retail dealer registration fee increase.
The first Quarterly Report of Beverage Container Deposits will cover the period August 13, 2009, through August 31, 2009. Note: This memorandum supersedes TSB-M-09(8)M, issued on August 21, 2009.
Petitioner name redacted, asks whether it is allowed to take credits for prepaid sales tax on the number of gallons of motor fuel lost due to shrinkage, evaporation and handling (not to exceed 2% of the fuel stored) in the underground retail gasoline station tanks at its retail gasoline stations and convenience stores. We conclude that Petitioner, acting in its retail capacity, cannot take a credit for prepaid sales tax on the number of gallons of gasoline lost due to shrinkage, evaporation and handling at its retail stores.
Petitioner name and address redacted, requests an Advisory Opinion about the documentation needed to substantiate an exemption from gross receipts for the sale of Internet access service for purposes of the telecommunications excise tax imposed by Tax Law § 186-e. We conclude that there is no specific form provided for this purpose, but that Petitioner should maintain records for a period of three years that demonstrate that a particular sale fulfills the criteria for the exemption. We further conclude that a properly completed ST-121, New York State and Local Sales Tax Exempt Use Certificate, will constitute some evidence, but not conclusive proof, that the sale of telecommunication services was exempt from tax.
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
New York State Department of Taxation and Finance Acting Commissioner Jamie Woodward today announced that Todd Hammar, 41, former owner of Delaware Auto Leasing, located at 55 Delaware Street, Tonawanda, was sentenced recently to five years probation after pleading guilty on May 19 to a felony charge for stealing $119,000 in state sales tax.
New York State Department of Taxation and Finance Acting Commissioner Jamie Woodward announced today that a Nassau County gas station and auto repair shop owner has been indicted for stealing $794,475 in state and local sales tax that he collected from customers but failed to send to the state.
Policy and Statistical Reports
Article 29 of the Tax Law authorizes counties, cities and some school districts to impose a local sales tax as a complement to the statewide tax. This report presents statistical information on taxable sales and purchases subject to the county or the New York City (NYC) sales tax. Taxable sales include nearly all retail sales of tangible personal property and certain services. Taxable purchases represent the value of tangible personal property or services purchased for use in business operations (which would otherwise be subject to tax) on which no sales tax was previously paid.
Web Page
The following web page has recently been updated as a result of the Regulatory Actions taken on September 9, 2009.