Skip to main content

Corporation tax guidances (NYT-G)

An NYT-G is an informational statement of the Department’s interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances.  It is accurate on the date issued and is limited to the facts set forth therein.  NYT-Gs are published to provide information and guidance to taxpayers, Department personnel, and tax professionals.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in an NYT-G.

Corporation tax guidances (NYT-G)
NYT-G-17(2)C Receipts Factor Methodology For The Owners Of Single Member Limited Liability Companies That Are Registered Broker-Dealers
NYT-G-17(1)C Application of Telecommunication Excise Tax to the Separate Charge for a Cell Phone Sold by a Mobile Telecommunications Service Provider
NYT-G-07(5)C, (1)I Certification of S Corporations under Article 18-B of the General Municipal Law Required for Empire Zone Tax Benefits
NYT-G-07(4)C Property Qualifying for the Investment Tax Credit for the Financial Services Industry
NYT-G-07(3)C Application of Telecommunications Excise Tax to VoIP and Wireless VoIP
NYT-G-07(2)C, (3)S Taxation of Internet Telephony
NYT-G-07(1)C Allocation Method for Cable Television Corporations under Article 9-A
NYT-G-06(1)C, (3)S Taxability of Audio-conferencing Services

Other information