Adoption of amendments to the Sales and Use Taxes Regulations regarding the sales tax on sales by certain exempt organizations.  The rule updates the regulations to reflect Part KK-1 of Chapter 57 of the Laws of 2008, which expanded the “shop or store” provisions of the Tax Law by requiring certain exempt organizations to collect sales tax on additional sales, including remote sales made with regularity, frequency, and continuity.  The amendments also establish rules relating to auction sales by these exempt organizations. 20 NYCRR sections 526.10, 529.7, 529.8, and 529.9.

Adoption of amendments to repeal Part 11 of the Business Corporation Franchise Tax Regulations and section 200.4 of the Personal Income Tax Regulations.  The rule eliminates unnecessary provisions of the regulations regarding the setting of fees for corporation franchise tax searches, bulk orders of forms, and a publication containing certain forms and instructions.  Pursuant to the State Administrative Procedure Act, fees under $100 need not be set by regulation. 20 NYCRR Part 11 and section 200.4.

Adoption of amendments to section 105.20(e)(1) of the Personal Income Tax Regulations to remove provisions of the regulations providing for a “temporary stay” exception from the definition of permanent place of abode for purposes of determining whether an individual is a resident for personal income tax purposes.  20 NYCRR section 105.20(e)(1).

Adoption of amendments to Parts 533, 539, and 540 of the Sales & Use Taxes Regulations to streamline the sales tax re-registration process for show and entertainment vendors and other persons. The amendments also enable the Department to better administer and ensure compliance with the provisions contained in Articles 28 and 29 of the Tax Law and in Part LL-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 533, 539, and 540.

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2008.  This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax.  20 NYCRR section 492.1(b)(1).

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2008.  This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR section 492.1(b)(1).

Permanent adoption of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008.  20 NYCRR  Parts 70, 74, 79, 80, 82 and section 526.5.

Adoption of amendments to update section 117.5 of the Personal Income Tax Regulations to conform with federal treatment of allocations in partnership agreements which do not have substantial economic effect, in keeping with Internal Revenue Code section 704(b).  20 NYCRR sections 3-13.5(a)(1) and 117.5.