Week of 7/27/2015 through 7/31/2015
Important Publications and Notices
- NYS Tax Department issues Corporation Tax Advisory Opinion
Advisory Opinions/Corporation Tax: TSB-A-15(5)C, Whether Petitioner will be subject to New York State franchise tax pursuant to Article 9-A of the Tax Law if the LLC, of which Petitioner is a sole member, relocates its business office to New York City from out-of-state
- NYS Tax Department issues updated estate tax guidance and forms for dates of death on or after April 1, 2014
Memos/Miscellaneous Tax: TSB-M-15(3)M, 2015 Legislation Amending the New York State Estate Tax
This TSB-M explains the 2015 technical amendments made to estate tax by Chapter 59 of the Laws of 2015.
- NYS Tax Department issues petroleum business tax guidance on highway diesel motor fuel used in farm production
Memos/MiscellaneousTax: TSB-M-15(2)M, Tax Law Amended to Allow Reimbursement of Petroleum Business Tax on Highway Diesel Motor Fuel Used in Farm Production
- NYS Tax Department issues Corporation and Personal Income Tax TSB-M
Memos/Corporation and Personal Income Tax: TSB-M-15(3.1)C, (3.1)I, Revised Information on the Real Property Tax Credit and Reduction of the Capital Base Tax Rate for Qualified New York Manufacturers.
This memorandum explains recent amendments to the Tax Law relating to the manufacturer's real property tax credit for taxpayers subject to tax under Article 22 and the capital base tax rate for qualified New York manufacturers subject to tax under Article 9-A.
- NYS Tax Department issues guidance regarding Indian tax-exempt cigarette annual amounts
Notices/Miscellaneous Tax: N-15-10, Notice Regarding Indian Tax-Exempt Cigarette Annual Amounts
This document describes the annual amount of stamped tax-exempt packs of cigarettes for each of the Indian nations or tribes for the 12-month period beginning September 1, 2015, and ending August 31, 2016.
- NYS Tax Department issues Sales Tax Advisory Opinions
Advisory Opinions/Sales Tax:
TSB-A-15(26)S, Whether receipts from Petitioner's sales of continuing legal education self-study programs delivered via compact discs and digital video discs are subject to state and local sales taxes.
TSB-A-15(27)S, Whether Petitioner's lighting and design services for commercial and residential properties are subject to state and local sales taxes.
TSB-A-15(28)S, Whether Petitioner's online meetings, conferences and certain remote access computer products are subject to state and local sales taxes.
- Renew your NYS Highway Use Tax (HUT) and Automotive Fuel Carrier Certificates of Registration (C of R) and decals beginning October 1, 2015
Submit your renewal application by November 30, 2015, to make sure you receive your decals in time to place them on your vehicles before January 1, 2016.
Renew online with OSCAR If you are already enrolled in One Stop Credentialing and Registration (OSCAR) you will be able to use your current OSCAR password to renew online.
- NYS Tax Department Excelsior Jobs Program Credits
2014 and revised 2013 Excelsior Jobs Program Credits reports