Technical memoranda (TSB-M)
A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. 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 a TSB-M.
- Adult-use cannabis products tax
- Alcoholic beverages tax
- Authorized combative sports tax
- Beverage container tax
- Boxing and wrestling exhibitions tax
- Cigarette and tobacco products tax
- Congestion surcharge
- Corporation tax
- Employer Compensation Expense Program
- Estate tax
- Fuel use tax
- Gasoline and similar motor fuel tax
- Gift tax
- Hazardous waste
- Highway use tax
- Income tax
- Medical cannabis excise tax
- Metropolitan commuter transportation mobility tax
- Mortgage recording tax
- NYC taxicab and hail vehicle trips
- Pari-mutuel tax
- Petroleum business tax
- Public safety communications surcharge
- Real estate transfer tax
- Real property transfer gains tax
- Sales tax
- Stock transfer tax
- Transportation Network Company Assessment
- Waste tire management Fee
- Wireless communications surcharge
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