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To Select a Specific Year, Choose From the List Below |
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2009 | 2008 | 2007 | 2006 |
2005
| 2004
| 2003
| 2002 | 2001 | 2000
| 1999 | 1998 | 1997
| 1996 | 1995 | 1994 |
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Number |
Title |
| Select a Different Year | |
| TSB-M-09(18)S | Sales and Use Tax Exemption Related to the
Repair and Maintenance of Aircraft Made Permanent |
|
TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S |
Amendments That Encourage Compliance with
the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(16)S | Summary of the 2009 Sales and Use Tax
Budget Legislation |
|
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S |
Tax Preparer Registration Program |
| TSB-M-09(14)S | Extension of Sales and Use Tax Exemptions
on Certain Purchases of Tangible Personal Property and Services for Leased
Commercial Office Space in Lower Manhattan |
| TSB-M-09(13)S | Sales Tax on Gratuities and Service
Charges |
| TSB-M-09(12)S | Changes to Qualified Empire Zone
Enterprise (QEZE) Program (Articles 28 and 29) - Effective September 1, 2009 |
| TSB-M-09(11)S | New York State Sales Tax Treatment of
Payments Made Under the Federal Consumer Assistance to Recycle and Save Act
of 2009 (CARS Act) |
| TSB-M-09(10.1)S | Additional Guidance Relating to the New
Requirement for the Filing of Information Returns for Alcoholic Beverage
Wholesalers
|
| TSB-M-09(10)S | New Requirement for the Filing of
Information Returns for Alcoholic Beverage Wholesalers |
| TSB-M-09(9.1)S | Additional Guidance Relating to the New
Requirement for the Filing of Information Returns for Franchisors |
| TSB-M-09(9)S | New Requirement for the Filing of
Information Returns for Franchisors |
| TSB-M-09(8.1)S | Additional Guidance Relating to the New
Requirement for the Filing of Information Returns for Insurers of Motor
Vehicles |
| TSB-M-09(8)S | New Requirement for the Filing of
Information Returns for Insurers of Motor Vehicles |
| TSB-M-09(7)S | Additional Guidance Relating to the Sales
Tax on Certain Transportation Services |
| TSB-M-09(6)S | Special Supplemental Tax on the Rental of
Passenger Cars Within the Metropolitan Commuter Transportation District |
|
TSB-M-09(6)I, (6)C,
(5)M, (1)R, (5)S |
Voluntary Disclosure and Compliance
Program Legislative Change Regarding the Disclosure of Information |
| TSB-M-09(4)S | Amendments Affecting the Application of
Sales and Use Tax to Aircraft, Vessels and Motor Vehicles |
| TSB-M-09(3)S | Definition of a Sales Tax Vendor is
Expanded to Include Out-of-State Sellers with Related Businesses in New York
State |
| TSB-M-09(2)S | Sales Tax Imposed on Certain
Transportation Services |
| TSB-M-09(1)S | Increase in the Special Tax on the Rental
of Passenger Cars |
| Select a Different Year | |
| TSB-M-08(15)S | Regulatory Amendments Related to Sales
Made by Certain Sales Tax Exempt Organizations - Effective January 1, 2009 |
| TSB-M-08(14)S | Sales Tax Treatment of a Lease or Rental
of Real Property for the Purpose of Parking, Garaging, or Storage of Motor
Vehicles |
| TSB-M-08(13)S | Changes Regarding the Issuance of
Certificates of Authority to Show and Entertainment Vendors |
| TSB-M-08(12)S, (9)M | Refunds or Credits Allowed to Credit Card
Issuers or Fuel Distributors on Credit Card Purchases of Motor Fuel by
Exempt Government Entities |
| TSB-M-08(11)S | Sales and Use Tax Exemptions Relating to
Certain Ferry Boats |
|
TSB-M-08(6)I, (11)C,
(6)M, (4)R, (10)S |
Voluntary Disclosure and Compliance Program |
| TSB-M-08(9)S | Summary of the 2008 Sales and Use Tax
Budget Legislation |
|
TSB-M-08(10)C, (5)I,
(5)M, (3)R, (8)S |
Changes in Procedures for Obtaining Guidance from the Tax Department |
| TSB-M-08(4)M, (7)S | Clarification of Nonroad, Locomotive &
Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law |
| TSB-M-08(6)S | Sales Tax Treatment of Waste Tire
Management and Recycling Charges Imposed by Tire Sellers |
| TSB-M-08(5)S | Tax Law Amendments Related to Sales Made by
Certain Sales Tax Exempt Organizations Effective September 1, 2008 |
| TSB-M-08(4.1)S | Postponement of Effective Date of Tax
Department Policy Change on Sales Tax on Parking Services |
| TSB-M-08(4)S | Sales Tax on Parking Services |
| TSB-M-08(3.1)S | Additional Information on How Sellers May
Rebut the New Presumption Applicable to the Definition of Sales Tax Vendor
as Described in TSB-M-08(3)S |
| TSB-M-08(3)S | New Presumption Applicable to Definition of
Sales Tax Vendor |
| TSB-M-08(4.1)C, (2,1)S | Revised Information Regarding the
Telecommunications Excise Tax Based on the Federal Internet Tax Freedom Act
Amendments Act of 2007 |
| TSB-M-08(4)C, (2)S | The Federal Internet Tax Freedom Act
Amendments Act of 2007 and its Effect on the New York Sales Tax and
Telecommunications Excise Tax |
| TSB-M-08(1)S | Sales Tax Treatment of TV Converter Box
Coupons |
| Select a Different Year | |
| TSB-M-07(6.1)S | Notice of Withdrawal of TSB-M-07(6)S |
| TSB-M-07(5)S | Changes to the New York City Local Sales and
Use Tax Clothing and Footwear Exemption Effective September 1, 2007 |
| TSB-M-07(2)M, (4)S | Treatment of Nonroad, Locomotive & Marine
Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law |
| TSB-M-07(3)S | Sales and Use Tax Treatment of Wood Pellets and
Other Similar Products Used For Home Heating Purposes |
| TSB-M-07(2)S | Sales Tax Treatment of Telecommunications
Services Purchased By an Internet Service Provider |
| TSB-M-07(1)S | Electronic Resale and Exemption Documents for
Sales and Compensating Use Taxes |
| Select a Different Year | |
| TSB-M-06(16)S | Supplemental Summary of 2006 Legislation
Affecting Sales and Use Taxes Which Takes Effect in 2007 |
| TSB-M-06(15)S | Supplemental Summary of Recently Enacted
Legislation Affecting Sales and Use Taxes Effective in 2006 |
| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R | Department to Issue NYT-Gs (New York Tax
Guidances) |
|
TSB-M-06(5)M, (13)S |
Tax Law Amendments Related to Sales of Dyed
Diesel Motor Fuel |
|
TSB-M-06(12)S |
Summary of the 2006 Budget Legislation Relating to Sales Taxes |
| TSB-M-06(11)S | Change to Local Chautauqua County
Sales and Compensating Use Tax Exemption for Clothing, Footwear, and Items
Used to Make or Repair Exempt Clothing Effective September 1, 2006 |
| TSB-M-06(10)S | Sales Tax Exemptions and Reductions
for Certain Alternative Fuels Beginning September 1, 2006 |
| TSB-M-06(9)S | Local Sales Tax on Qualified Motor
Fuel and Diesel Motor Fuel - Localities Electing to Change to
Cents-Per-Gallon Calculation Method Effective July 1, 2006, and Other Rate
Information |
| TSB-M-06(8)S | New Guidelines on the Sales of
Motor Fuel and Diesel Motor Fuel Subject to the Cents-Per-Gallon Sales Tax |
| TSB-M-06(7.1)S | Questions and Answers Related to
TSB-M-06(7)S, Reduction in State Sales Tax on Motor Fuel, with Local Option.
This TSB-M is obsolete and should not be used. See TSB-M-06(8)S. |
| TSB-M-06(7)S | Reduction in State Sales Tax on
Motor Fuel, with Local Option. This TSB-M is obsolete and should not be
used. See TSB-M-06(8)S. |
| TSB-M-06(6.2)S | Sales and Use Tax Exemption of
Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
(Effective June 1, 2006) (Change in local elections for counties and cities) |
| TSB-M-06(6.1)S | Sales and Use Tax Exemption of
Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
(Effective April 1, 2006) (Exemption within counties and cities) |
| TSB-M-06(6)S | Year-Round Sales and Use Tax
Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt
Clothing (Effective April 1, 2006) |
| TSB-M-06(5)S | Sales and Compensating Use Tax
Treatment of Products Used in the Restorations of Teeth |
| TSB-M-06(4)S | Credit Unions Designated as Exempt
Organizations for Sales and Use Tax Purposes |
| TSB-M-06(3)S | Sales and Use Tax Exemption for
Utilities and Utility Services Produced by Cogeneration Facilities Operated
by Cooperative Corporations |
| TSB-M-06(2)S | Local Chautauqua County Sales and
Compensating Use Tax Exemption of Clothing, Footwear, and Items Used to Make
or Repair Exempt Clothing, Effective March 1, 2006 |
| TSB-M-06(1.1)S | Temporary Sales and Use Tax
Exemption of Clothing and Footwear Monday, January 30, 2006, through Sunday,
February 5, 2006 (Exemption within counties and cities) |
| TSB-M-06(1)S | Temporary Sales and Use Tax
Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt
Clothing (Seven-day exemption period – January 30, 2006, through February 5,
2006) |
| Select a Different Year | |
|
TSB-M-05(16)S |
Qualified Empire Zone Enterprise (QEZE) Exemptions from Sales and Compensating Use Tax |
|
TSB-M-05(15)S |
Sales and Use Tax Exemption for Coin-operated Car Wash Services |
|
TSB-M-05(14)S |
Sales and Use Tax Exemption for Machinery and Equipment Used in a Marine Terminal Facility |
|
TSB-M-05(13)S |
Sales Tax Exclusion for the Service of Waste Removal from a Waste Transfer Station |
| TSB-M-05(12)S | Sales and Use Tax Exemption on
Certain Purchases of Tangible Personal Property and Services for Leased
Commercial Office Space in Lower Manhattan |
| TSB-M-05(11)S | Sales and Use Tax Exemption for
Residential Solar Energy Systems Equipment |
| TSB-M-05(10)S | Local New York City Sales and Use
Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt
Clothing |
| TSB-M-05(6)M,(9)S | Tax Information regarding direct
wine shipments into New York State by out-of-state wineries |
| TSB-M-05(8.1)S | Temporary Sales and Use Tax
Exemption of Clothing and Footwear Tuesday, August 30, 2005, through Labor
Day, Monday, September 5, 2005 (exemption within counties and cities) |
| TSB-M-05(8)S | Temporary Sales and Use Tax
Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt
Clothing (Seven-day exemption period - August 30,2005 through September 5,
2005) |
| TSB-M-05(7)S | Summary of the 2005 Sales and
Compensating Use Tax Budget Legislation |
| TSB-M-05(6)S, (3)M | Purchases by New York Governmental
Entities Through Properly Appointed Agents |
| TSB-M-05(5)S | Exemption from Sales Tax on 75% of
the Admission Charge to a Qualifying Place of Amusement Remains in Effect
until October 1, 2006 |
| TSB-M-05(4)S | Sales and Use Taxes on Clothing
and Footwear Remain in Effect through March 31, 2006 |
| TSB-M-05(3)S | Sales and Use Tax Exemption
Certificates for the Girl Scouts of the USA and the Boy Scouts of America |
| TSB-M-05(2)S | Fee on Hotel Occupancy in New York
City |
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for
Tax Return Preparers |
| Select a Different Year | |
| TSB-M-04(9.1)S | Temporary Sales and Use Tax
Exemption of Clothing and Footwear January 31, 2005, through February 6,
2005 (Exemption within counties and cities) |
| TSB-M-04(9)S | Temporary Sales and Use Tax
Exemption on Clothing, Footwear, and Items Used to Make or Repair Exempt
Clothing (One-week exemption period - January 31, 2005, through February 6,
2005) |
| TSB-M-04(8)S | Summary of 2004 Budget Legislation
and Other Recently Enacted Legislation Relating to Sales and Compensating
Use Taxes |
| TSB-M-04(7)S | Exemption from Sales Tax on 75% of
the Admission Charge to a Qualifying Place of Amusement |
| TSB-M-04(6)S | Sales Tax on Clothing and Footwear
Remains in Effect until June 1, 2005 |
| TSB-M-04(5.1)S | Temporary Sales and Use Tax
Exemption on Clothing and Footwear August 31, 2004, through Labor Day,
September 6, 2004 (Exemption within counties and cities) |
| TSB-M-04(5)S | Temporary Sales and Use Tax
Exemption on Clothing, Footwear, and Items Used to Make or Repair Exempt
Clothing (One-week exemption period - August 31, 2004, through Labor Day,
September 6, 2004) |
| TSB-M-04(4)S | Sales Tax on Clothing and Footwear
Remains in Effect until October 1, 2004 |
| TSB-M-04(3)S | Sales Tax on Clothing and Footwear
Remains in Effect until August 1, 2004 |
| TSB-M-04(2)S | Sales Tax on Clothing and Footwear
Remains in Effect |
| TSB-M-04(3.1)I, (1.1)S, (2.1)C | Amendments to the Alternative Fuels
Credits and Exemptions |
| TSB-M-04(3)I, (1)S, (2)C | Notice of Expiring New York State
Tax Law Provisions Relating to the Alternative Fuels Credit and the Sales
Tax Exemption for the Purchase of Alternative Fuel Property |
| Select a Different Year | |
|
TSB-M-03(7)M, (8)S |
Important Notice - Taxability of Ethanol (Articles 12-A, 13-A, 28, and 29) |
|
TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R |
Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments |
| TSB-M-03(6)S | Summary of Recently Enacted
Legislation Affecting Sales and Compensating Use Tax |
| TSB-M-03(5)S | Charges for Admission to a Place of
Amusement and for the Use of Amusement Rides |
| TSB-M-03(4.2)S |
Temporary Sales and Use Tax Exemption on Clothing and Footwear - January 26, 2004, through February 1, 2004 |
| TSB-M-03(4.1)S |
Temporary Sales and Use Tax Exemption on Clothing and Footwear - August 26, 2003, through September 1, 2003 |
| TSB-M-03(4)S |
Temporary Sales and Use Tax Exemptions on Clothing, Footwear, and Items Used
to Make or Repair Exempt Clothing |
| TSB-M-03(3)S | Summary of the 2003 Sales and
Compensating Use Tax Budget Legislation - Please note: This document,
dated July 24, 2003, supercedes the document previously posted here, dated
July 18, 2003. |
| TSB-M-03(2)S |
Notification Regarding the Sales and Use Tax Exemption for Clothing,
Footwear, and Items Used to Make or Repair Exempt Clothing or Footwear |
| TSB-M-03(1)S | Sales Tax on Rent for Hotel
Occupancy and the Exception for Permanent Residents |
| Select a Different Year | |
| TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R | Tax Amnesty for Certain Taxes
(Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23, 24, 26, 26-A,
26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A) |
|
TSB-M-02(7)C, (9)S, 7(M),
(3)R |
Nonprofit Property/Casualty Insurance Companies |
|
TSB-M-02(6)C, (8)S, (10)I |
Amendments Relating to the Alternative Fuels Credits and Exemption |
| TSB-M-02(7)S | Summary of the 2002 Sales and
Compensating Use Tax Budget Legislation |
| TSB-M-02(4)C, (6)S | Amendments Affecting the
Application of the Sales and Use Tax and Excise Tax Imposed on Mobile
Telecommunications Service |
| TSB-M-02(5)S | Qualified Empire Zone Enterprise (QEZE)
Exemptions (Articles 28 and 29) |
| TSB-M-02(4)S | Taxability of Alterations to
Clothing |
| TSB-M-02(3)S | Sales and Use Tax Treatment of
Motor Vehicles Used by Dealers |
| TSB-M-02(2)S | Temporary Sales and Use Tax
Exemptions in Liberty Zone and Resurgence Zone |
|
TSB-M-02(1)I, (1)C, (1)S,
(1)M |
Summary of Legislative Changes Enacted in 2001 |
| Select a Different Year | |
| TSB-M-01(5)S | Amendments to the Sales and Use Tax
Regulations Relating to the Exemption for Flags of the United States of
America and the State of New York |
| TSB-M-01(4)S | Summary of Recently Enacted Sales
and Use Tax Legislation |
| TSB-M-01(3)S | Expanded Exclusion for Parking
Charges Paid by Homeowners' Association Members |
| TSB-M-01(2)S | Sales and Use Tax Exemption on
Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| TSB-M-01(1)S | Qualified Empire Zone Enterprise (QEZE)
Exemptions (Articles 28 and 29) |
| Select a Different Year | |
| TSB-M-00(9)S |
Exemption for Utilities Used in Production in New York City |
| TSB-M-00(8)S | Farmers and Commercial Horse
Boarding Operations |
| TSB-M-00(8.1)S | Amended Definition of Commercial
Horse Boarding Operation |
| TSB-M-00(7)S | Sales and Use Tax Exemptions for
Operators of Internet Data Centers (WebHosting) |
| TSB-M-00(6)S | Summary of the 2000 Sales and
Compensating Use Tax Budget Legislation |
| TSB-M-00(5)S | Trash and Debris Removal Services
Purchased by Contractors |
| TSB-M-00(4)S | Sales and Use Taxes on Gas and
Electricity |
| TSB-M-00(3)S |
Application of Sales Tax to Prepaid Telephone Calling Services Including
Prepaid Telephone Calling Cards |
| TSB-M-00(2)S | Sales Tax Exemption for Coin
Operated Telephone Service |
| TSB-M-00(1.1)S | Sales and Use Tax Exemption on
Clothing and Footwear March 1, 2000 (Exemption within cities and counties) |
| TSB-M-00(1)S | Sales and Use Tax Exemption on
Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| Select a Different Year | |
| TSB-M-99(4)S | Summary of the 1999 Sales and
Compensating Use Tax Budget Legislation |
| TSB-M-99(3.2)S | January 15, 2000, through January
21, 2000 Temporary sales and use tax exemption on clothing and
footwear (Exemption within cities and counties) |
| TSB-M-99(3.1)S | September 1, 1999, through
September 7, 1999 Temporary Sales and Use Tax Exemptions on Clothing and
Footwear (Exemption Within Cities and Counties) |
| TSB-M-99(3)S | Temporary Sales and Use Tax
Exemptions on Clothing and Footwear |
| TSB-M-99(2)S | Materialmen - Pay When Paid
(Click here to retrieve associated Form
ST-112) |
| TSB-M-99(1.4)S | Application of Sales Tax to Sales
of Certain Utility Services (revised effective 4/1/00) |
| TSB-M-99(1.3)S | Application of Sales Tax to Sales
of Certain Utility Services (revised effective 8/1/99) |
| TSB-M-99(1.2)S | Application of Sales Tax to Sales
of Certain Utility Services (revised effective 7/1/99) |
| TSB-M-99(1.1)S | Application of Sales Tax to Sales
of Certain Utility Services (revised effective 6/1/99) |
| TSB-M-99(1)S | Application of Sales Tax to Sales
of Certain Utility Services |
| Select a Different Year | |
| TSB-M-98(13)S | Summary of 1998 Sales Tax
Legislative Changes |
| TSB-M-98(12)S | Consolidation of Protest Procedures
for a Sales or Use Tax Notice of Determination or Notice and Demand |
|
TSB-M-98(6)C, (11)S, (4)I |
Alternative Fuels Credit |
| TSB-M-98(10)S | Telecommunications Station
Apparatus or Central Office Equipment |
| TSB-M-98(9)S | Coin Operated Telephones |
| TSB-M-98(8)S | Expanded Exclusion for Parking
Charges Paid to Homeowners' Associations by their Members |
| TSB-M-98(7.2)S | January 17, 1999, through January
24, 1999 Temporary Sales and Use Tax Exemptions on Clothing and Footwear
(Exemption Within Cities and Counties) |
| TSB-M-98(7.1)S | One-Week Sales and Use Tax
Exemption on Clothing and Footwear, September 1, 1998, through September 7, 1998 (Exemption Within Cities and Counties) |
| TSB-M-98(7)S | Temporary Sales and Use Tax
Exemptions on Clothing and Footwear |
| TSB-M-98(5)S | Exemption for Computer System
Hardware |
| TSB-M-98(4)S | Sales and Use Tax Exemption for
College Textbooks |
| TSB-M-98(3)S | Nonregistered Out-of-State
Purchaser’s Use of Resale Certificate Form ST-120 |
| TSB-M-98(2)S | Taxable Status Of Installation Of
Raised Flooring |
| TSB-M-98(1)S | New Local Sales and Use Tax
Exemption in New York City For Certain Theatrical Productions |
| Select a Different Year | |
| TSB-M-97(14.1)S | One-Week Sales and Use Tax
Exemption on Clothing and Footwear (Exemption Within Cities and Counties) |
| TSB-M-97(14)S | One-Week Sales and Use Tax
Exemption on Clothing and Footwear |
|
TSB-M-97(10)C, (5)I,
(9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(12)S | Summary of Sales Tax Changes - 1997
Budget Legislation |
| TSB-M-97(11)S | An IDA Must Provide Notice of
Appointment of Agent or Project Operator |
| TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S | Designated Delivery Services To
Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department |
| TSB-M-97(9)S | Silo Foundation Construction
Materials and Farmers’ Personal Protective Equipment |
| TSB-M-97(8)S | Enhanced Emissions Inspection
Equipment |
| TSB-M-97(7.1)S | One-Week Sales and Use Tax
Exemption on Clothing (Exemption Within Cities and Counties) |
| TSB-M-97(7)S | September 1 - 7, 1997 One-Week
Sales and Use Tax Exemption on Clothing |
| TSB-M-97(6)S | Expanded Sales and Compensating Use
Tax Exemption for Promotional Materials |
| TSB-M-97(2)C, (2)S | Lower Manhattan Electricity Rebates |
| TSB-M-97(1.1)C, (1.1)S | Internet Access Charges Not Subject
to Sales Tax and Telecommunications Excise Tax - Note:
This TSB-M supersedes TSB-M-97(1)S dated January 24, 1997. |
| TSB-M-97(1)C, (1)S | Important Notice: Internet Access
Charges Not Subject to Sales Tax and Telecommunications Excise Tax -
Note: This TSB-M was superseded by TSB-M-97(1.1)S dated November 15, 1999.
Therefore, TSB-M-97(1)S should no longer be relied upon. |
| Select a Different Year | |
| TSB-M-96(16)S | Dues and Initiation Fees Paid to
Rod or Gun Clubs No Longer Subject to Sales Taxes |
| TSB-M-96(15.1)S | One-Week Sales and Use Tax
Exemption on Clothing and Footwear (Exemption Within Cities and Counties) |
| TSB-M-96(15)S | One-Week Sales and Use Tax
Exemption on Clothing and Footwear |
| TSB-M-96(14)S | Tax Law Defines Commercial Vessels
and Commercial Aircraft |
| TSB-M-96(13)S | Change In the New York City Parking
Tax Exemption for Manhattan Residents |
| TSB-M-96(12)S | Sales of Parking by Local Municipal
Facilities Exempt From Sales Tax |
| TSB-M-96(11)S | Sales Tax Exemption for Volunteer
Fire Companies and Volunteer Ambulance Services |
| TSB-M-96(3)C, (10)S | Counsel Opinion - October 3, 1996 |
|
TSB-M-96(2)I, (4)C,
(12)M, (9)S |
Important Notice: New York State Tax Amnesty |
| TSB-M-96(8)S | Data Entry Services Not Subject to
Sales and Compensating Use Tax |
| TSB-M-96(7)S | Shopping Papers Exemption Amended |
| TSB-M-96(6)S | Lodging Provided By College or
University Operated Hotels Subject to Sales Tax |
| TSB-M-96(5)S | Expanded New York City Production
Exemption |
| TSB-M-96(1)M, (1)S | Expedited Refunds Reimbursements
for Tax-Free Sales to Governmental Entities |
| Select a Different Year | |
| TSB-M-95(14)S, (18)M | Clarification of Requirements for
Refund/Credit of Taxes on Automotive Fuel Exports |
| TSB-M-95(13)S | Repeal of New York City's Sales Tax
on Interior Decorating and Design Services |
| TSB-M-95(12)S | Dues Paid to Homeowners
Associations and Certain Other Organizations |
| TSB-M-95(11)S | Exclusion of Meteorological
Services From Sales and Use Taxes |
| TSB-M-95(10)S | Guide, Hearing and Service Dogs |
| TSB-M-95(9)S | Sale of Coins of the Republic of
South Africa |
| TSB-M-95(8)S | Taxability of Certain Laboratory
Reports |
| TSB-M-95(7)S | Prepaid Sales Tax on Cigarettes |
| TSB-M-95(6)S | Sales Tax Exemption for Purchases
of Racehorses |
| TSB-M-95(2)S | Sales of Motor Vehicles to
Nonresidents and Motor Vehicle Registration by Nonresidents |
| Select a Different Year | |
|
TSB-M-94(6)I, (8)C,
(7)M, (7)S, (6)R |
Important Notice: New York Tax Status of Limited Liability Companies and Partnerships |
|
TSB-M-94(6)C, (4)I,
(6)M, (6)S |
Important Notice: Limited Tax Amnesty Program |
| TSB-M-94(5)S | Important Notice: Repeal of
the Ten Cents Per Quart Tax on Lubricating Oil |
| TSB-M-94(4)S | Important Notice: Repeal of
Hudson River Valley Greenway Fee and Special Hotel Occupancy Tax |
| TSB-M-94(3)S | Important Notice: Tax Law
Changes |
| TSB-M-94(2)S | Equipment Furnished in Conjunction
with Cable Television Service |
| Select a Different Year | |
| TSB-M-93(3)S | State and Local Sales and
Compensating Use Taxes Imposed on Certain Sales of Computer Software |
|
TSB-M-93(2)C, (2)I,
(2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
| TSB-M-93(1)S | 1992 Amendments to the Sales and
Use Tax Law |
| Select a Different Year | |
| TSB-M-92(8)S | Taxability of Concrete Mixer Trucks |
| TSB-M-92(7)S | Providers of Bed and Breakfast
Services Required to Collect Sales Tax |
| TSB-M-92(1)M, (6)S | Taxability of Diesel Motor Fuel for
Use in Concrete Mixer Trucks |
| TSB-M-92(5)S | Shopping Papers and Advertising
Supplements |
| TSB-M-92(4.1)S | The Sales and Use Tax and
Promotional Materials |
| TSB-M-92(4)S | The Sales and Use Tax and
Promotional Materials |
| TSB-M-92(3)S | Counsel Opinion - May 7, 1992 |
| TSB-M-92(2)S | Delivery Charge Added to Taxable
Receipt Effective September 1, 1991 |
| TSB-M-92(1)S | 1991 Amendments to the Sales Tax
Law |
| Select a Different Year | |
| TSB-M-91(13)S |
Telephone Answering Services Subject to Sales Tax Effective September 1, 1991 |
| TSB-M-91(12)S | City of Niagara falls imposes a
Sales Tax on the Sale of Utility Services, Food and Drink, Hotel Occupancy
and Amusement Charges (Reporting Changes Niagara Falls (city) and Niagara
County) |
| TSB-M-91(11)S | Ulster County Imposes Sales and Use
Tax on Residential Energy Sources and Services Effective March 1, 1991 |
| TSB-M-91(10)S | Erie County Extends Its Additional
1% Local Sales and Use Tax Until February 29, 1992 |
| TSB-M-91(9)S | City of Cortland Imposes Sales and
Use Tax |
| TSB-M-91(8)S | City of Oneonta Imposes a 3% Sales
Tax on the Sale of Food and Drink When Sold in or by Restaurants, Taverns,
or Other Establishments, or by Caterers Beginning March 1, 1991 |
| TSB-M-91(7)S | State and Local Sales Tax Imposed
on Parking Fees June 1, 1990 |
| TSB-M-91(6)S |
Rockland County Increases the Local Sales and Use Tax Rate From 2% to 2 1/2%
Effective March 1, 1991 |
| TSB-M-91(5)S |
Cattaraugus County Extends Its Additional 1% Local Sales and Use Tax Until
1994 |
| TSB-M-91(4)S | New York State Sales and Use Tax on
Interior Cleaning and Maintenance Services |
| TSB-M-91(3)S | Special Hotel Occupancy Tax |
|
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991 |
|
TSB-M-91(2)C,
(2)E, (2)I, (2)M, (2)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991 |
| TSB-M-91(1)S | 1990 Amendments to the Sales Tax
Law |
| Select a Different Year | |
| TSB-M-90(12)S | Nassau County Extends Its 3/4%
Additional Local Sales and Use Tax |
| TSB-M-90(11)S | Oneida County Extends Its
Local Sales And Use Tax Through November 30, 1992 |
| TSB-M-90(10)S | Taxability of Entertainment and
Information Services Provided by Means of Telephony or Telegraphy |
| TSB-M-90(9)S | Imposition of an Additional 1/4%
Sales and Use Tax by the City of Rome |
| TSB-M-90(8)S | Delaware County Imposes Sales and
Use Tax |
| TSB-M-90(7)S | The New Rochelle City School
District Imposes a 3% Sales and Use Tax on Utilities and Utility Services |
| TSB-M-90(6)S | The Albany City School District
Imposes a 3% Sales and Use Tax on Utilities and Utility Services |
| TSB-M-90(5)S | Erie County Extends Its Additional
1% Local Sales and Use Tax Until February 28, 1991 |
| TSB-M-90(4)S | City of Norwich Increases the Scope
of its Local Sales and Use Tax Beginning March 1, 1990 |
| TSB-M-90(3)S | Uniform Sales and Use Tax Rate for
Dutchess County Begins March 1, 1990 |
|
TSB-M-90(2.3)C,(2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990 |
|
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990 |
|
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990 |
|
TSB-M-90(2)C,
(2)E, (2)I, (2)M, (2)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990 |
| TSB-M-90(1)S | 1989 Amendments to the Sales Tax
Law |
| Select a Different Year | |
| TSB-M-89(22)S | New York City Imposes Tax on
Interior Cleaning and Maintenance Services |
| TSB-M-89(21)S | New York City Tax on Selected
services Extended Through December 31, 1990 |
| TSB-M-89(20.1)S |
Exemption for Certain Precious Metal Bullion |
| TSB-M-89(20)S | Exemption for Certain Precious
Metal Bullion |
| TSB-M-89(19)S | New York City Exemption for
Production Machinery and Equipment |
| TSB-M-89(18)S | Nassau County Extends Its 3/4%
Additional Local Sales and Use Tax |
| TSB-M-89(17)S | Suffolk County Extends Its 1/4%
Additional Local Sales and Use Tax Through November 30, 2000 |
| TSB-M-89(16)S | Allegany County Extends Its 1%
Additional Local Sales and Use Tax Until 1992 |
| TSB-M-89(15)S | Wyoming County Extends Its 3% Local
Sales and Use Tax |
| TSB-M-89(13)S | Revised Interest Rates for
Overpayments and Underpayments of Sales and Use Tax |
| TSB-M-89(12)S | Installation of Floor Coverings
Subject to Sales and Use Taxes |
| TSB-M-89(11)S | White Plains City School District
Increases its Sales Tax on Utility Services by 1% |
| TSB-M-89(10)S | Reregistration of Sales Tax Vendors |
| TSB-M-89(9)S | Entertainment Events/Promoters |
| TSB-M-89(8)S | Compensating Use Tax on Materials
Manufactured out of State |
| TSB-M-89(7)S | The Sales and Use Tax Computation
for Cigarettes and Tobacco Products |
| TSB-M-89(6)S | Erie County Extends Its Additional
1% Local Sales and Use Tax Until February 28, 1990 |
| TSB-M-89(5)S | Uniform Sales and Use Tax Rate for
Schenectady County Begins March 1, 1989 |
| TSB-M-89(4)S | Cattaraugus County Extends Its
1% Additional Local Sales and Use Tax Until 1991 |
| TSB-M-89(3)S | Putnam County Increases Its Local
Sales and Use Tax from 2% to 3% |
|
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989 |
|
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
TSB-M-89(2)C,
(2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(1)S | 1988 Amendments to the Sales Tax
Law |
| Select a Different Year | |
| TSB-M-88(15)S | Nassau County Extends Its 3/4%
Additional Local Sales and Use Tax |
| TSB-M-88(14)S | Oneida County Extends Its Local
Sales and Use Tax Until 1990 |
| TSB-M-88(13)S | Schenectady County Imposes1/2%
Local Sales and Use Tax |
| TSB-M-88(12)S | New York/Connecticut Sales Tax
Agreement |
| TSB-M-88(11)S | New York City Tax On Selected
Services Extended |
| TSB-M-88(10)S | Definition of Commercial Vessel
Engaged in Interstate or Foreign Commerce |
| TSB-M-88(9)S | City of Newburgh Imposes a 3% Sales
and Use Tax on Utilities and Utility Services |
| TSB-M-88(8)S | City of Johnstown Imposes Sales and
Use Tax (Reporting Code Changes - Fulton County and Johnstown School
District) |
| TSB-M-88(7)S | City of Gloversville Imposes Sales
and Use Tax (Reporting Code Changes - Fulton County and Gloversville
School District) |
| TSB-M-88(6)S | City of Glen Cove Repeals Sales and
Use Tax (Changes in Reporting Codes for Nassau County and Taxing
Jurisdictions within Nassau County) |
| TSB-M-88(5)S | Herkimer County Imposes Sales and
Use Tax |
| TSB-M-88(4)S | City of Newburgh Repeals Sales and
Use Tax |
|
TSB-M-88(2)C, (1)E,
(2)I, (2)M, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-88(2)S | Erie County Rate Changes |
| TSB-M-88(1)S | 1987 Amendments to the Sales Tax
Law |
| Select a Different Year | |
| TSB-M-87(16.1)S | Sales Tax Exemption for Tractors,
Trailers & Semi-Trailers |
| TSB-M-87(16)S | Sales Tax Exemption for Tractors,
Trailers & Semi-Trailers |
| TSB-M-87(15)S | Taxable Status of Amusement Rides
And Admission Charges |
| TSB-M-87(14)S | Sales And Use Tax Exemption for
Property Donated to Exempt Organizations |
| TSB-M-87(13)S |
Taxability of Services Provided by Temporary Service Contractors |
| TSB-M-87(12)S |
Exemption From Sales Tax on Purchases of Eligible Food with Food Stamps |
| TSB-M-87(11)S | Amended Filing Requirements For
Vendors of Automotive Fuel |
| TSB-M-87(10)S | New York City Tax on Selected
Services Extended |
| TSB-M-87(9)S | Putnam County Decreases Local Sales
And Use Tax From 2 1/2% to 2% |
| TSB-M-87(8)S |
Taxability of a Customer List Transferred in Conjunction with the Sale of a
Business |
| TSB-M-87(7)S | Tax Status of IDA Projects |
| TSB-M-87(6)S | First Import, Legislation, Chapter
44, Laws Of 1985 - Amendments To First Import Legislation, Chapter 276 -
Laws Of 1986 - Note: This TSB-M supersedes TSB-M-85(8)S dated June 17.
1985. |
| TSB-M-87(5)S | Lewis County Increases Local Sales
And Use Tax From 2% to 3% |
| TSB-M-87(4)S | 1986 Amendments to the Sales Tax
Law |
| TSB-M-87(3.3)S | Ulster County Eliminates Its Sales
And Use Tax On Residential Energy Sources and Services Beginning March 1,
1990 |
| TSB-M-87(3.2)S | Ulster County Reduces Sales And Use
Tax Rate to 1% on Residential Energy Sources and Services for the Period
3/1/89 - 2/28/90 |
| TSB-M-87(3.1)S | Ulster County Reduces Sales And Use
Tax Rate to 2% on Residential Energy Sources and Services for the Period
3/1/88 - 2/28/89 |
| TSB-M-87(3)S | Ulster County Reduces Sales And Use
Tax Rate On Residential Energy Sources and Services |
| TSB-M-87(2)S |
Taxability of Motor Vehicles Used by Dealers |
|
TSB-M-87(2)C, (1)E,
(2)I, (2)M, (1)R, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| Select a Different Year | |
| TSB-M-86(28)S |
Amendment to the Definition of Roof Garden, Cabaret or Similar Place -
Chapter 609, Laws of 1986 |
| TSB-M-86(27)S |
Expansion of Types of Security Accepted for Protection of Sales Tax Revenues
- Chapter 275, Laws of 1986 |
| TSB-M-86(26)S | Erie County Extends Additional One
Percent Sales and Use Tax Through December 31, 1987 - Chapter 907, Laws of
1986 |
| TSB-M-86(25)S | Motor Vehicles Used Directly and
Predominantly in the Production Phase of Farming - Chapter 736, Laws of 1986 |
| TSB-M-86(24)S | Wyoming County Extends 3% Local
Sales and Use Tax |
| TSB-M-86(23)S | City of Newburgh Imposes 1% Sales
and Use Tax |
| TSB-M-86(22)S |
Authorization for Allegany County to Impose an Additional 1% Local Sales and
Use Tax - Chapter 574, Laws of 1986 |
| TSB-M-86(21)S | Oneida County Extends the 3% Local
Sales and Use Taxes |
|
TSB-M-86(13.2)C,
(5.2)I, (20.2)S |
Economic Development Zones - Zone Designation - 1988 |
|
TSB-M-86(13.1)C,
(5.1)I, (20.1)S |
Economic Development Zones - Zone Designation |
|
TSB-M-86(13)C, (5)I, (20)S |
Economic Development Zones |
| TSB-M-86(19)S | Nassau County Extends Additional
3/4% Local Sales and Use Tax |
| TSB-M-86(18)S | Taxable Status of Purchases From
Self-Service Salad Bars |
| TSB-M-86(17)S | Option for the Counties of Dutchess,
Orange and Rockland to Withdraw From the Metropolitan Commuter
Transportation District - Chapters 669 and 670, Laws of 1986 |
| TSB-M-86(16)S | All Terrain Vehicles - (ATVS) Sales
Tax Law Requirements - Chapter 402, Laws of 1986 |
| TSB-M-86(15)S |
Penalties for Violation of the Provisions for Exemption From the New York
City Additional Parking Tax - Chapter 325, Laws of 1986 |
| TSB-M-86(14)S | Tax Exemptions for Diplomats,
Diplomatic Missions and Related Diplomatic Personnel |
| TSB-M-86(8)M, (13)S |
Reclassification of Kero-Jet Fuel From Motor Fuel to Diesel Motor Fuel |
| TSB-M-86(12)S | 1986 Amendments to the Omnibus Act
of 1985 - Chapters 411 and 412, Laws of 1986 |
| TSB-M-86(11)S | Taxable Status of Property Donated
to Exempt Organizations - Chapter 442, Laws of 1986 |
| TSB-M-86(10)S |
Authorization for the Continuation of Tax on New York City Selected Services |
| TSB-M-86(9.1)S | Amendments to the New Car Lemon Law
Sales Tax Provisions - Chapter 799, Laws of 1986 |
| TSB-M-86(9)S | New Car Lemon Law Sales Tax Refund
- Chapter 145, Laws of 1986 |
| TSB-M-86(8)S | Taxable Status of "Membership Fees"
for Joining a Video Club |
| TSB-M-86(7)S | Taxable Status of Sales by an
Auctioneer or Trustee under Chapter 7 of the Bankruptcy Code |
| TSB-M-86(6)S | New York/New Jersey Sales Tax
Agreement |
| TSB-M-86(5)S | 1985 Legislation - Chapter 933 -
Authorization for Cattaraugus County to Impose an Additional 1% Local Sales
and Use Tax |
| TSB-M-86(4)S |
Rockland County Extends the Local Sales and Use Tax Rate of 2% |
| TSB-M-86(3)S | Taxable Status of the Rental of
Self-Service Mini-Storage Units |
|
TSB-M-86(2)C,(2)E,
(2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(1)S | 1985 Amendments to the Sales Tax
Law |
| Select a Different Year | |
| TSB-M-85(21)S | Nassau County Reduces Additional 1%
Local Sales and Use Tax to 3/4 of 1% |
| TSB-M-85(20)S |
Rensselaer County Eliminates Sales Tax on Residential Energy Sources and
Services |
| TSB-M-85(19)S | 1985 Legislation - Chapter 830
Services to Railroad Rolling Stock |
| TSB-M-85(18)S | 1985 Legislation - Chapters 286 and
287 Taxable Status of Racehorses Obtained Through Claiming Races and Other
Information Related to Racehorses |
| TSB-M-85(17)S | 1985 Legislation - Chapter 799
Sales |
| TSB-M-85(16.1)S | Chapter 21- Laws of 1986, Sales Tax
Application to Vessel Registration |
| TSB-M-85(16)S | Chapter 21- Laws of 1986, Sales Tax
Application to Vessel Registration |
| TSB-M-85(15)S | Chapter 847 - 1985 Legislation -
Natural Gas Used by Landowner of Gas Well Site |
| TSB-M-85(14)S | 1985 Legislation - Chapter 330 -
Exemption From New York City Additional Tax on Parking, Garaging and Storing
of Motor Vehicles |
|
TSB-M-85(13)S, (4)M |
Sales of Automotive Fuels to or by Indians |
| TSB-M-85(12)S | Policy Change in Defining the Term
"Primarily" |
| TSB-M-85(11.2)S | Chapters 65 and 765 of the Laws of
1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(11.1)S (Supplement) | Chapters 65 and 765 of the Laws of
1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(11.1)S | Chapters 65 and 765 of the Laws of
1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(11)S | Chapters 65 and 765 of the Laws of
1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(10)S | Authorization For the Continuation
of Tax on New York City Selected Services |
| TSB-M-85(9)S | Taxable Status of Certain
Informational Reports Rendered to Insurance Companies |
| TSB-M-85(8)S | 1985 Legislation - Chapter 44 -
Prepayment of Sales Tax on Motor Fuel
(Gasoline)
- This TSB-M was superseded by TSB-M-87(6)S dated March 16, 1987. Therefore, TSB-M-85(8)S should no longer be relied upon. |
| TSB-M-85(7)S | 1985 Legislation - Chapter 44 -
Information on Purchases and Sales of Diesel Motor Fuel |
| TSB-M-85(6)S | The Cities of Saratoga Springs and
Mechanicville Repeal Sales and Use Tax of 3% |
| TSB-M-85(5)S | Vendor Responsibilities in the
Collection of Sales Tax |
| TSB-M-85(4)S | Orange County Extends 2% Sales and
Use Tax |
|
TSB-M-85(3)C, (1)E,
(4)I, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-85(2)S | Erie County Increases Local Sales
and Use Tax From 3% to 4% |
| TSB-M-85(1)S | 1984 Amendments to The Tax Law |
| Select a Different Year | |
| TSB-M-84(20)S | Ready Mix Concrete Transportation
Charges |
| TSB-M-84(19)S | Oneida County Extends 3% Sales and
Use Tax Through November 30, 1986 |
| TSB-M-84(18)S | Suffolk County Increases Local
Sales and Use Tax From 3% to 4% |
| TSB-M-84(17)S | Nassau County Extends 1% Local
Sales and Use Tax Through December 31, 1985; 3/4 of 1% Imposed for 1986 |
| TSB-M-84(16)S | City of Mount Vernon Imposes Local
Sales and Use Tax of 2½% |
| TSB-M-84(15)S | Madison County Increases Local
Sales and Use Tax From 2% to 3% |
| TSB-M-84(14)S | 1984 Legislation - Penalties For
Failure to Pay Over Sales Tax |
| TSB-M-84(13)S | Taxable Status of Charges for
Transportation and Handling of Tangible Personal Property |
| TSB-M-84(12)S | Authorization For Tax On New York
City Selected Services |
| TSB-M-84(11)S | Tioga County Increases Local Sales
Tax From 2% to 3% |
| TSB-M-84(10)S | Aboveground Swimming Pools |
| TSB-M-84(9)S | Charges By Shopping Mall Operators |
| TSB-M-84(8)S | Schoharie County Imposes a Local
Sales and Use Tax of 2% |
| TSB-M-84(7)S | Bus Company Transactions
Transportation Service vs. Equipment Rental |
|
TSB-M-84(6)C, (2)E,
(4)I, (2)R, (6)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
TSB-M-84(7)C, (1)E,
(3)I, (1)R, (5)S |
Tables for Computing Compound Interest |
| TSB-M-84(4)S | Rockland County Imposes a Local
Sales and Use Tax Rate of 2% |
| TSB-M-84(3)S | The City of Schenectady Decreases
the Local Sales and Use Tax From 3% to 2½% |
| TSB-M-84(2)S | New Reporting Codes for Nassau
County, the City of Glen Cove and Long Beach School District |
| TSB-M-84(1)S | 1983 Amendments to the Tax Law |
| Select a Different Year | |
| TSB-M-83(33)S | 1983 Legislation - Chapter 1019 -
Bulk Vending Machine Sales |
| TSB-M-83(31)S | Orange County Increases the Local
Sales and Use Tax From 1% to 2% |
| TSB-M-83(30)S | Putnam County Increases Local Sales
and Use Taxes From 2% to 2½% |
| TSB-M-83(29)S | Application of Sales Tax to Oil,
Gas and Solution Mining Purchases |
| TSB-M-83(28)S | 1983 Legislation - Carnivals,
Rodeos, & Circuses |
| TSB-M-83(27)S | 1983 Legislation - Amendments to
Section 1116 of Article 28 of the New York State Tax Law |
| TSB-M-83(26)S | 1983 Legislation - Sales Tax
Exemption For Rural Electric Cooperatives |
|
TSB-M-83(29)C,
(5)E, (16)I, (9)M, (3)R, (25)S |
1983 Legislation - Overlapping
Regulations: State and Federal Compliance |
| TSB-M-83(24.1)S | Mobile Homes |
| TSB-M-83(24)S | Mobile Homes |
| TSB-M-83(23)S | Trucking Industry |
|
TSB-M-83(23)C,
(3)E, (14)I, (6)M, (1)R, (22)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-83(21)S | 1983 Legislation - Authorization
For Tax On New York City Selected Services |
| TSB-M-83(20)S | Shopping Papers and Advertising
Supplements |
| TSB-M-83(19)S | Dues For Membership in Social or
Athletic Clubs |
| TSB-M-83(18.1)S | Sales Tax Treatment of Sales Made
On Indian Reservations |
| TSB-M-83(18)S | Sales Tax Treatment of Sales Made
On Indian Reservations |
| TSB-M-83(17)S | Taxable Status of Leasehold
Improvements For or By Tenants |
| TSB-M-83(16)S | Advertising Agencies |
| TSB-M-83(21)C, (13)I, (5)M, (15)S | 1983 Legislation - Daily
Compounding of Interest And Determination of Date From Which Interest is
Paid |
| TSB-M-83(14)S | Wyoming County Extends 3% Local
Sales and Use Tax |
| TSB-M-83(13)S | Taxable Use of Motor Vehicles Held
for Sale by Motor Vehicle Dealers - Articles 28 and 29 of the Tax Law |
| TSB-M-83(12)S | Information for Sellers and Users
of Diesel Motor Fuel |
| TSB-M-83(11.1)S | Sales Tax Treatment of New York
State and Federal Excise Taxes on Diesel Motor Fuel and Aviation Fuel |
| TSB-M-83(11)S | Sales Tax Treatment of Federal, New
York State or Local Excise Tax |
| TSB-M-83(10)S | Nassau County Increases Local Sales
and Use Tax From 3% to 4% |
| TSB-M-83(9)S | New Reporting Codes for the Cities
of New Rochelle and Mount Vernon |
| TSB-M-83(8)S | Meat Processing Equipment |
| TSB-M-83(7)S | Authority of the Department of
Taxation and Finance To Examine a Vendor's Computer Records |
| TSB-M-83(6)S |
Guidelines for Bulk Sales Transactions |
| TSB-M-83(5)S | Columbia County Increases Local
Sales and Use Tax From 2% to 3% |
| TSB-M-83(4)S | 1982 Amendments to the Tax Law |
| TSB-M-83(3)S | City of Schenectady Enacts 3% Local
Sales and Use Tax |
|
TSB-M-83(8)C, (1)E,
(4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| Select a Different Year | |
| TSB-M-82(32)S | Taxable Status of Conrail
(Consolidated Rail Corporation) and Amtrak (National Railroad Passenger
Corporation) |
| TSB-M-82(31)S | Flowers By Wire - Regulation
Section 526.7 |
| TSB-M-82(30)S | Taxable Status of Raised Flooring |
| TSB-M-82(29)S | Rensselaer County Increases Local
Sales and Use Tax From 2% to 3% |
| TSB-M-82(28.2)S | Refunds of Sales Tax - Motor Fuel
Distributors |
| TSB-M-82(28.1)S | 1982 Legislation - Additional
Information For Sellers and Purchasers of Automotive Fuel |
| TSB-M-82(28)S Supplement | 1982 Legislation - Information For
Sellers and Purchasers of Automotive Fuel (Supplement) |
| TSB-M-82(28)S | 1982 Legislation - Information For
Sellers and Purchasers of Automotive Fuel |
| TSB-M-82(27)S | Oneida County Enacts 3% Local Sales
and Use Tax |
| TSB-M-82(26)S | Orange County Enacts 1% Local Sales
and Use Tax |
| TSB-M-82(25)S |
Determining Electricity Used in the Production of Tangible Personal Property
for Sale |
|
TSB-M-82(23)C, (1)E,
(4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-82(23)S | City of Mechanicville Eliminates
Sales and Use Tax on Sales of Residential Energy Sources and Services |
| TSB-M-82(22)S | Transportation and Related Services
Provided by Movers |
| TSB-M-82(21)S | Seneca County Increases Its Local
Sales and Use Tax To 3% |
| TSB-M-82(20)S | 1982 Legislation - Authorization
For Tax On New York City Selected Services |
| TSB-M-82(19)S | Taxable Status of Sales to Indians |
| TSB-M-82(18)S | Blasting Agents and Explosives Used
in Production |
| TSB-M-82(17)S | Certificate of Capital Improvement,
Form ST-124, Revised 4/82 |
| TSB-M-82(16)S | 1982 Legislation - Chapter 155 of
the Laws of 1982 - Part-Quarterly and March Estimated Sales & Use Tax
Returns |
| TSB-M-82(15)S | Westchester County Increases its
Local Sales and Use Tax by 1/2% (For a Total of 1 and 1/2%) |
| TSB-M-82(14)S | 1981 Amendments to the Tax Law |
| TSB-M-82(13)S | Saratoga County Enacts 3% Local
Sales and Use Tax |
| TSB-M-82(12)S | Onondaga County Eliminates Sales
and Use Tax on Sales of Residential Energy Sources and Services |
| TSB-M-82(11)S | City of Utica Enacts 1½% Local
Sales and Use Tax |
| TSB-M-82(10)S | Out-of-State Resale Permit |
| TSB-M-82(9)S | Amendments to Regulation Section
528.5 (Prosthetic Aids, Hearing Aids, Eyeglasses or Artificial Devices) |
| TSB-M-82(8)S | Taxability of Palletizer Systems |
| TSB-M-82(7)S | Taxability of Machinery, Equipment,
Supplies and Energy Sources Used in Operating Produce Departments in
Supermarkets and Grocery Stores |
| TSB-M-82(5)C, (5)S | Department of Taxation and Finance
Policy Safe Harbor Lease Transactions |
| TSB-M-82(4)S | Seneca County Imposes 1% Local
Sales and Use Tax |
| TSB-M-82(3.2)S | Taxability of Vessels Sold by Boat
Dealers - Articles 28 and 29 of the Tax Law |
| TSB-M-82(3.1)S | Taxability of Vessels Sold by Boat
Dealers |
| TSB-M-82(3)S | Taxability of Vessels Sold by Boat
Dealers |
| TSB-M-82(2)S | Exempt Organization Contracts |
| TSB-M-82(1)S | Taxability of Pleasure Craft
Purchased by Foreign Corporations |
| Select a Different Year | |
| TSB-M-81(25)S | 1981 Legislation - Chapters 103 and
1043 - Exemption For Certain Rentals or Leases of Trucks, Tractors or
Tractor - Trailer Combinations |
| TSB-M-81(24)S | Ready Mix Transportation Charges |
| TSB-M-81(23)S | 1981 Legislation - Chapter 604 of
the Laws of 1981 - Effective July 28, 1981 |
| TSB-M-81(22)S | 1981 Legislation - Chapter 861 -
Applicable on and after December 31, 1981- Exemption For Mobile Homes or
Factory Manufactured Homes |
| TSB-M-81(21)S | Lewis County Imposes Local Sales
and Use Tax |
| TSB-M-81(20)S | 1981 Legislation - Chapter 846 -
Effective August 26, 1981 |
| TSB-M-81(19)S | Sales Tax Application to Companies
Televising Films Over Pay Television Services |
| TSB-M-81(18)S | 1981 Legislation - Chapter 781 of
the Laws of 1981 - Effective September 1, 1981 |
|
TSB-M-81(17)C, (17)I,
(17)M, (17)S |
1981 Legislation - Safeguarding
Taxes Due From Foreign Contractors |
| TSB-M-81(16)S | 1981 Legislation - Chapter 471 of
the Laws of 1981 - Effective July 7, 1981 |
| TSB-M-81(15)S | 1981 Legislation - Chapter 485 of
the Laws of 1981 - Effective September 1, 1981 |
| TSB-M-81(14)S | 1981 Legislation - Effective
September 1, 1982 - Chapter 103 - Elimination of Sales and Use Tax on
Services to Farm Machinery and Equipment |
| TSB-M-81(13)S | 1981 Legislation - Authorization
For Tax On New York City Selected Services |
| TSB-M-81(12)S |
Disposable Packaging and Wrapping Products - Sales Tax Application When
Purchased For Use In Restaurants, Diners, fast Food Operations and Similar
Establishments |
| TSB-M-81(11)S | Sales And Use Tax Application To
Purchases Of Machinery And Equipment By Restaurants, Diners And Similar
Establishments |
|
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S |
1981 Legislation - Interest Rates on Late Payments, Assessments, and Refunds
of Tax |
| TSB-M-81(9)S | Records Required to be Kept by
Sales Tax Vendors |
| TSB-M-81(8)S | Taxable Status Of Supplies Used By
Auto Body Repair Shops |
| TSB-M-81(7)S | Charges for Admissions to Closed
Circuit Television Broadcasts of Boxing Matches |
| TSB-M-81(6)S | 1980 Amendments To The Tax Law |
| TSB-M-81(5)S | 1980 Legislation - Chapter 903 of
the Laws of 1980 - Enacted December 17, 1980 |
| TSB-M-81(4)S | Taxability Of Futures Contracts For
Precious Metals Traded On Commodity Exchanges |
| TSB-M-81(3)S |
Taxability of Major Data Entry Techniques |
| TSB-M-81(2)S | Private Telephone Systems-Real
Property Or Tangible Personal Property |
| TSB-M-81(1)S | 1980 Legislation - Amendments
Affecting Organizations Exempt Under Section 1116(a)(4) |
| Select a Different Year | |
| TSB-M-80(19)S | Basis For Determining Existence of
"Reasonable Cause" |
| TSB-M-80(18)S | Sales Tax Application To Airtape
Transmissions |
| TSB-M-80(17)S | 1980 Legislation - Authorization
For Tax On New York City Selected Services |
| TSB-M-80(16)S | 1980 Legislation - Chapter 724 of
the Laws of 1980 - Effective June 30, 1980 |
| TSB-M-80(15)S | 1980 Legislation - Chapter 252 of
the Laws of 1980 - Effective September 1, 1980 |
| TSB-M-80(14)S Rev | 1980 Legislation - Consumer Reports
On Purchasers In Bulk Sale Transactions - Note: This TSB-M supersedes
TSB-M-80(14)S dated November 5, 1980. |
| TSB-M-80(14)S | 1980 Legislation - Consumer Reports
On Purchasers In Bulk Sale Transactions - Note: This TSB-M was superseded
by TSB-M-80(14)S Rev. dated March 26, 1981. Therefore, TSB-M-80(14)S should
no longer be relied upon. |
| TSB-M-80(13)S | Sales Tax Clearance For Motor
Vehicle Registration In New York State - Non-Dealer Transactions |
|
TSB-M-80(12)S (Supplement) |
Race Horses |
| TSB-M-80(12)S | Race Horses |
| TSB-M-80(11)S | Banks Qualify as Vendors When
Selling Repossessed Motor Vehicles |
| TSB-M-80(10)S | Enactment of New York City Special
Taxes on Receipts From Sales of Services Providing Parking, Garaging and
Storing of Motor Vehicles (Manhattan) |
| TSB-M-80(9)S | Changes In Dollar Limitation Of
"Garage Sale" Receipts - Sales Made By Persons Under Sixteen Years Of Age |
| TSB-M-80(8)S | Show Promoter Requirements As They
Apply To Farmers' Markets |
| TSB-M-80(7)S | 1979 Amendments to the Tax Law |
| TSB-M-80(6)S | Taxability Of Purchases And
Sales - By Cable Television And Other Transmission Service Companies |
| TSB-M-80(5)S | Ready Mix Transportation Charges |
| TSB-M-80(4.1)S | Air Cargo Containers |
| TSB-M-80(4)S | Exemptions For Commercial Aircraft |
| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax
Commission |
| TSB-M-80(2)S | Qualifications For and Proper Use
Of Exempt Organization Certification For New York State Sales and Use Tax
Purposes |
| TSB-M-80(1.3)S | Tax Rates To Be Collected By
Localities On Certain Energy Sources and Services As of December 1, 1981 |
| TSB-M-80(1.2b)S | Changes In Local Tax on Certain
Residential Energy Sources and Services |
| TSB-M-80(1.2a)S | Authorization For Reduction In
Local Tax On Certain Energy Sources And Services |
| TSB-M-80(1.2)S | Authorization For Reduction In
Local Tax On Certain Energy Sources And Services |
| TSB-M-80(1.1)S | Authorization For Reduction In
Local Tax On Certain Energy Sources And Services |
| TSB-M-80(1)S | 1979 Legislation - Authorization
for Reduction in Local Tax On Certain Energy Sources and Services |
| Select a Different Year | |
| TSB-M-79(15)S | Requirements For Separate Statement
of Sales Tax |
| TSB-M-79(14.1)S | 1979 Legislation - Taxpayers Bill
of Rights in Relation to Advisory Opinions and Other Rights |
| TSB-M-79(14)S | 1979 Legislation - Taxpayer's Bill
Of Rights In Relation To Bulk Sales |
| TSB-M-79(13)S | 1979 Legislation - Reduction of Tax
On Certain Parts, Tools, Supplies And Services To Tangible Personal Property
Used Or Consumed In Production |
| TSB-M-79(12)S | 1979 Legislation - Honorary And
Life Memberships |
| TSB-M-79(11)S | 1979 Legislation - Authorization
For Tax On New York City Selected Services |
| TSB-M-79(10)S | 1979 Legislation - Changes In
Registration Requirements |
| TSB-M-79(9)S |
Taxability of Promotional Materials Sent Into New York State - Note -
This TSB-M supersedes TSB-M-79(9)S dated July 10, 1979 which should be
destroyed. |
| TSB-M-79(8)S |
Universal Life Church Inc.- Misuse of Exempt Organization Certificates |
| TSB-M-79(7.1)S | Printing Industry |
| TSB-M-79(7)S | Limitations On Printing Industry
Audits |
| TSB-M-79(6)S | Credit or Refund for Veterinarians |
| TSB-M-79(5)S |
Television Sets Used by Patients in Hospitals |
| TSB-M-79(4.1)S | Changes In Taxable Status of
Supplies Used By Photofinishers |
| TSB-M-79(4)S | Taxable Status of Supplies Used By
Photofinishers |
| TSB-M-79(3)S |
Definition of Newspapers & Periodicals |
| TSB-M-79(2)S | Charges Imposed for Late Filing or
Underpayment on March Estimated Monthly Sales and Use Tax Returns (ST-803) |
| TSB-M-79(1)S | Percent of Vending Machine Sales
Subject to Sales Tax |
| Select a Different Year | |
| TSB-M-78(19)S | Use of Aircraft Within New York
State |
| TSB-M-78(18)S | Definition of an Air Line -
Amendment to Regulation 528.10(b) |
| TSB-M-78(17)S | 1978 Legislation |
| TSB-M-78(16)S | Taxable Status of Free Admissions |
| TSB-M-78(15)S |
Materials and Installation Contracts in Manufacturing Process |
| TSB-M-78(14)S |
Application of New York State and Local Sales Tax to Goods and Services Sold
to Persons Receiving Public Assistance |
| TSB-M-78(13)S |
Coupons, Discounts, Premiums |
| TSB-M-78(12)S | Corporate Aircraft |
| TSB-M-78(11)S | 1978 Legislation |
| TSB-M-78(10)S | Concrete Accessory Items
Incorporated Into Structures For Exempt Organizations |
| TSB-M-78(9)S | Sales Tax Application To Hotel And
Motel Telephone Charges |
| TSB-M-78(8)S | Utility Bills - Late Payment
Charges Not Subject to Sales Tax |
| TSB-M-78(7.2)S | Reduction in Rate on Certain Energy
Sources and Services |
| TSB-M-78(7.1)S | Reduction in Rate on Certain Energy
Sources and Services - Public Service Commission Classification Versus
Actual Use |
| TSB-M-78(7)S | Reduction in Rate on Certain Energy
Sources and Services |
| TSB-M-78(6)S | Volunteer Fire Companies |
| TSB-M-78(5)S |
Demurrage Charges |
| TSB-M-78(4)S |
Utilities - Problem Areas, Analysis and Determinations |
| TSB-M-78(3)S | Principal-Agent Relationship
Guidelines for Advertising Agencies |
| TSB-M-78(2)S | Counsel Opinion - January 13, 1978 |
| TSB-M-78(1)S | Monthly Filing Requirements and
Estimated Tax Returns |
| 1978-1S |
Technical Services Bureau Bulletin - Computers |
| Related Links... | |
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