Technical memoranda (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. 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 a TSB-M.


Alcoholic beverages tax	Metropolitan commuter transportation mobility tax
Beverage container tax	Mortgage recording tax
Boxing and wrestling exhibitions tax	NYC taxicab and hail vehicle trips
Cigarette and tobacco products tax	Pari-mutuel tax
Corporation tax	Petroleum business tax
Estate tax	Public safety communications surcharge
Fuel use tax	Real estate transfer tax
Gasoline and similar motor fuel tax	Real property transfer gains tax
Gift tax	Sales tax
Hazardous waste	Stock transfer tax
Highway use tax	Waste tire management Fee
Income tax
General publications and technical bulletins