Week of 5/18/2015 through 5/22/2015
Important Publications and Notices
- NYS PrompTax Sales Tax-Payment reminder
Your next PrompTax payment for sales tax is due Thursday, May 28, 2015. This is for the periods of April 23 - April 30 and May 1 - May 22.
- NYS Tax Department issues Real Estate Transfer Tax Advisory Opinion
Miscellaneous Tax: TSB-A-15(1)R, Whether Form TP-584, and specifically Schedule B, must be completed and filed to be able to record an affidavit attesting to the performance of an act necessary to extend the term of a previously recorded oil and gas lease.
- NYS Tax Department issues Corporation Tax Advisory Opinions
Corporation Tax: TSB-A-15(1)C, Whether Petitioner is subject to franchise tax under Tax Law � 184 when it sells Internet access service alone or bundled with voice transmission.
Corporation Tax: TSB-A-15(2)C, Whether a New York corporation is subject to franchise tax under Article 9-A of the Tax Law subsequent to its dissolution by proclamation.
- NYS Tax Department issues Income Tax Advisory Opinion
Income Tax: TSB-A-15(1)I, Whether Petitioner's pension from the International Bank for Reconstruction and Development ("World Bank") is subject to New York personal income taxation.
- NYS Tax Department issues Sales Tax Advisory Opinions
Sales Tax: TSB-A-15(3)S, Whether various legal-related services Petitioner provides are subject to sales and compensating use taxes in New York State.
Sales Tax: TSB-A-15(4)S, Whether the dues of certain membership classes are subject to State and local taxes.
Sales Tax: TSB-A-15(5)S, Whether Petitioner's subscription-based internet services are subject to sales and use tax.
Sales Tax: TSB-A-15(6)S, Whether receipts from the rental of self-serve mini-storage units are subject to New York State and local sales taxes.
Sales Tax: TSB-A-15(7)S, Whether Petitioner's sale of its tumor treating fields device is exempt from sales and use tax in New York as medical equipment pursuant to New York Tax Law �1115(a)(3).
Sales Tax: TSB-A-15(8)S, Whether the sale of used books, records, and related media by the Petitioner at its semi-annual sale is subject to the collection of New York State sales tax.
Sales Tax: TSB-A-15(9)S, Whether Petitioner's receipts from a software maintenance and support contract are subject to sales tax when the contract entitles the customer to updated versions of software.
Sales Tax: TSB-A-15(10)S, Whether Petitioner is required to charge its clients sales tax for their purchase of news advertorials, which are created by Petitioner and delivered to the clients in an MP3 format.
Sales Tax: TSB-A-15(11)S, Whether Petitioner's service of providing temporary accommodations to students and interns constitutes operating a "hotel" for the purposes of New York State and local sales and use taxes.
- NYS Tax Department Quarterly Interest Rates Applicable to Over and Under Payment of Tax for the Period 7/1/15 through 9/30/15
Quarterly Interest Rates Applicable to Over and Under Payment of Tax for the Period 7/1/15 through 9/30/15
- NYS Tax Department issues Sales Tax Advisory Opinion
Sales Tax: TSB-A-15(12)S, (1) Whether the service of changing the format of electronic data and transferring the reformatted data to third parties that market the information is subject to sales tax. (2) Whether a vendor selling mailing list information in an electronic format must collect sales tax from its customer if the customer resells the information.
- NYS Tax Department Regulations Meeting on May 8, 2015
The following web page has recently been updated as a result of the Regulatory Actions taken on May 8, 2015.
- Rochester Area Business Owner Charged With 16 Tax-Related Felonies
The New York State Department of Taxation and Finance announced today that the owner of an auto repair shop in the Rochester area has been arrested and charged with 16 separate felonies for violating the State's tax laws.
- NYS Tax Department Reminds Property Owners to Check Assessments Ahead of May 26th Grievance Day
The New York State Department of Taxation and Finance today reminded all property owners - including homeowners and businesses - to check their assessments for accuracy. The deadline to contest your property assessment, also known as "Grievance Day," is May 26th in most communities.