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Recent Additions

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 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 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.

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Up-to-date Forms Information
  • Up-to-date Forms Information
  • Visit our Income Tax and Corporation Tax Up-to-Date Information page for tax law changes or corrections that occurred after the forms and instructions were printed and which may affect your 2014 tax return.

Updated: August 03, 2015