Sales 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

 

2012
 

 
NYT-G-12(1)S Application of State and Local Sales Tax to Facilities that Provide Yoga Instruction 
 

2008
 

 
NYT-G-08(3)S Application of Sales Tax to Leases of Dedicated Telecommunications Circuits
 
NYT-G-08(2)S Taxability of Fees Paid for Pilates Classes and Personal Instruction at Weight Control Salons, Gymnasiums, and Similar Establishments in New York City
 
NYT-G-08(1)S
 
Union’s Benefit Booklet is Not Printed Promotional Material

2007
 

 
NYT-G-07(1)M, (5)S
 
Refunds or Credits for Sales and Excise Taxes on Credit Card Purchases of Automotive Fuel by Government Entities
 
NYT-G-07(4)S
 
Credit Card Purchases of Automotive Fuel by Governmental Entities
NYT-G-07(2)C, (3)S Taxation of Internet Telephony
 
NYT-G-07(2)S
 
Purchases of Equipment and Services by a State Contractor
NYT-G-07(1)S Taxability of Electronic Filing Services
 

2006
 

 
NYT-G-06(1)C, (3)S Taxability of Audio-conferencing Services
 
NYT-G-06(2)S Taxability of Strength-Training Equipment
 
NYT-G-06(1)S Taxability of Charges for Use of an Educational and Recreational Center
 

Other information
Updated: March 29, 2013