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.

Number

Title

   

2007
 

 
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
 

2006
 

 
NYT-G-06(1)C, (3)S Taxability of Audio-conferencing Services
 

Other information
Updated: December 09, 2010