| 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. | |
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| To Select a Specific Year, Choose From the List Below: |
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2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 |
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Number |
Title |
|---|---|
| TSB-M-13(3)S |
Sales and Use Tax Exemption for Natural Gas that will be Converted to Compressed Natural Gas for Use or Consumption in Motor Vehicles |
| TSB-M-13(2)S |
Revised Policy Concerning the Application of the Sales Tax Exclusion for Certain Transportation Services Provided by an Affiliated Livery Vehicle in New York City |
| TSB-M-13(1)M, (1)S |
Liquefied Natural Gas Treated the Same As Compressed Natural Gas |
| Select a Different Year | |
| TSB-M-12(14)S |
Sales and Use Tax Exemption for the Sale and Installation of Commercial Solar Energy Systems Equipment |
| TSB-M-12(13)S |
Sales and Use Tax Exemption for Military Service Flags and Prisoner of War Flags |
| TSB-M-12(12)S |
Creation of a Farm Brewery License and the Exclusion from Filing a Sales Tax Information Return |
| TSB-M-12(11)S |
Farm Wineries and Farm Distilleries Excluded from Filing Annual Sales Tax Information Return |
| TSB-M-12(10)S |
Extension of Sales and Use Tax Exemptions for Alternative Fuels |
| TSB-M-12(9)S |
Summary of Budget Bill Sales and Use Tax Changes Enacted in 2012 |
| TSB-M-12(8)S |
2012 Budget Legislation Affecting the Sales Tax Obligations of Hotel Room Remarketers |
| TSB-M-12(3)M, (7)S |
Tax on Hail Vehicle Trips in the Metropolitan Commuter Transportation District Beginning June 1, 2012 |
| TSB-M-12(2)M, (6)S |
Technical Amendments Related to Diesel Motor Fuel |
| TSB-M-12(4)S |
Elimination of One-Week Stay Test to Determine if the Rental of a Bungalow or Similar Living Unit is Subject to Sales Tax |
| TSB-M-12(3)S |
State Sales Tax Exemption for Clothing and Footwear Costing less than $110 is Restored Effective April 1, 2012 |
| TSB-M-12(2)C, (2)I, (2)S |
New Information Regarding Due Dates and Other Requirements for Filing Information Returns Relating to Credit Card and Debit Card Payments |
| TSB-M-12(1)S |
Sales and Use Tax Exemption for Electronic News Services and Electronic Periodicals |
| Select a Different Year | |
| TSB-M-11(19)S | Supplemental Summary of 2011 Legislation Affecting Sales and Use Tax |
| TSB-M-11(12)M, (18)S |
Exemptions and Refunds Related to Sales and Uses of Kerosene |
| TSB-M-11(17)S |
New Policy Relating to Responsible Person Liability Under the Sales Tax Law |
| TSB-M-11(16)S |
Sales Tax Treatment Relating to the Sale and Redemption of Certain Prepaid Discount Vouchers |
| TSB-M-11(10)C, (10)I, (11)M, (3)MCTMT, (4)R, (15)S |
20-Year Statute of Limitations to Collect Tax Liabilities |
| TSB-M-11(9)C, (9)I, (10)M, (2)MCTMT, (2)R, (14)S |
Changes to the Offer In Compromise Program |
| TSB-M-11(13)S |
Extension of Alternative Fuel Tax Exemptions and Modification of the Definition of E85 Fuel |
| TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S |
The Marriage Equality Act |
| TSB-M-11(6)M, (11)S |
Changes in the Taxation and Classification of Diesel Motor Fuel Beginning September 1, 2011 |
| TSB-M-11(10)S | Tax Department Policy on Manufacturer's Discounts Received Using Store Loyalty Cards |
| TSB-M-11(9)S | Summary of Budget Bill - Sales and Use Tax Changes Enacted in 2011 |
| TSB-M-11(5)M, (8)S | Amendments to Articles 12-A, 13-A, and 28 of the Tax Law to Modify Certain Definitions and to Extend Exemptions for Alternative Fuels |
| TSB-M-11(4.2)M, (7.2)S | State Court Ruling Allows Implementation of Tax Law Provisions Related to Cigarettes Sold on Indian Reservations to Go Forward |
| TSB-M-11(4.1)M, (7.1)S | State Court Rulings Allow Implementation of Tax Law Provisions Related to the Cigarettes Sold on Indian Reservations Except as to the Seneca Nation of Indians |
| TSB-M-11(4)M, (7)S | Federal Court Allows Tax Department to Proceed with the Collection of Taxes on Cigarettes Sold on Indian Reservations |
| TSB-M-11(6)S | New Policy Relating to Responsible Person Liability under the Sales Tax Law. This TSB-M is obsolete and should not be used. See TSB-M-11(17)S. |
| TSB-M-11(5)S | Tax Department's Policy Regarding Whether E-Books Constitute Information Services Subject to Sales and Use Taxes |
| TSB-M-11(2)C, (3)I, (4)S | Continuing Eligibility for Empire Zone Tax Benefits |
| TSB-M-11(3)S | Sales Tax Exemption for Clothing and Footwear Effective April 1, 2011, through March 31, 2012 |
| TSB-M-11(2)M, (2)S | Treatment of Ultra-Low Sulfur Kerosene under Articles 12-A, 13-A, and 28 of the Tax Law |
| TSB-M-11(1)S | Supplemental Summary of 2010 Legislation Affecting Sales and Use Tax |
| Select a Different Year | |
| TSB-M-10(6)C, (12)I, (19)S | Legislative Changes to the Empire Zones Program |
| TSB-M-10(18)S | Summary of 2010 Sales and Use Tax Budget Legislation |
| TSB-M-10(13)M, (17)S | Update on the Treatment of Nonroad, Locomotive and Marine Diesel Fuel Under Articles 12-A, 13-A, and 28 of the Tax Law |
| TSB-M-10(16)S | Changes to the Sales Tax Exemption for Clothing and Footwear |
| TSB-M-10(15)S | Sales Tax on Certain Transportation Services Amended to Exclude Livery Service Provided by an Affiliated Livery Vehicle in New York City |
| TSB-M-10(14)S | Amendments Affecting the Application of Sales and Use Tax to the Transfer, Contribution, or Distribution of an Aircraft or Vessel in Connection with Certain Corporate or Partnership Transactions |
| TSB-M-10(13)S | Sales Tax Treatment of Restaurant Meals Purchased with Certain Third-Party Discount Certificates and Coupons |
| TSB-M-10(12)S | Amendment to the Definition of a Sales Tax Vendor for Out-of-State Sellers with Related Businesses in New York State |
| TSB-M-10(11)S | Sales Tax Credit or Refund No Longer Available for Bad Debt Accounts Held by Private Label Credit Card Lenders |
| TSB-M-10(10)S | Amendments Affecting the Application of Sales Tax to Rent Received for Hotel Occupancy by Room Remarketers |
| TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S |
Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-10(6)M, (8)S |
Amendments to the Tax Law Related to Sales of Cigarettes on Indian Reservations Beginning September 1, 2010 |
| TSB-M-10(7)S | Sales and Compensating Use Tax Treatment of Certain Information Services |
| TSB-M-10(6)S | Expiration of Refund or Credit for Sales Tax Paid on Building Materials Incorporated into Qualifying Real Property Located in an Empire Zone |
| TSB-M-10(5)S | Application of Sales and Use Tax to the Sale of Interior Decorating and Design Services Used by Licensed Architects or Engineers |
| TSB-M-10(4)S | Taxability of Drilling Test Wells and Associated Services |
| TSB-M-10(3)S | Sales Tax Information Related to Audio/Visual Equipment Used by Hotels, Restaurants, Taverns, Banquet Houses, Caterers, and Similar Establishments |
| TSB-M-10(2)S | New York State Sales Tax Treatment of Purchases Made Under the Great Appliance Swap-Out Program |
| TSB-M-10(1)S | Supplemental Summary of Legislation Affecting Sales and Use Tax Enacted in 2009 |
| Select a Different Year | |
| TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S |
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S |
Penalty and Interest Discount Program (PAID) |
| TSB-M-09(19)S | Sales and Use Tax Treatment for Sales of Modular Homes Modules Used to Build Modular Homes |
| TSB-M-09(18)S | Sales and Use Tax Exemption Related to the Repair and Maintenance of Aircraft Made Permanent |
| TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S |
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(16)S | Summary of the 2009 Sales and Use Tax Budget Legislation |
| TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S |
Tax Preparer Registration Program |
| TSB-M-09(14)S | Extension of Sales and Use Tax Exemptions on Certain Purchases of Tangible Personal Property and Services for Leased Commercial Office Space in Lower Manhattan |
| TSB-M-09(13)S | Sales Tax on Gratuities and Service Charges |
| TSB-M-09(12)S | Changes to Qualified Empire Zone Enterprise (QEZE) Program (Articles 28 and 29) - Effective September 1, 2009 |
| TSB-M-09(11)S | New York State Sales Tax Treatment of Payments Made Under the Federal Consumer Assistance to Recycle and Save Act of 2009 (CARS Act) |
| TSB-M-09(10.1)S | Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers |
| TSB-M-09(10)S | New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers |
| TSB-M-09(9.1)S | Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Franchisors |
| TSB-M-09(9)S | New Requirement for the Filing of Information Returns for Franchisors |
| TSB-M-09(8.1)S | Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Insurers of Motor Vehicles |
| TSB-M-09(8)S | New Requirement for the Filing of Information Returns for Insurers of Motor Vehicles |
| TSB-M-09(7)S | Additional Guidance Relating to the Sales Tax on Certain Transportation Services |
| TSB-M-09(6)S | Special Supplemental Tax on the Rental of Passenger Cars Within the Metropolitan Commuter Transportation District |
| TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S |
Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information |
| TSB-M-09(4)S | Amendments Affecting the Application of Sales and Use Tax to Aircraft, Vessels and Motor Vehicles |
| TSB-M-09(3)S | Definition of a Sales Tax Vendor is Expanded to Include Out-of-State Sellers with Related Businesses in New York State |
| TSB-M-09(2)S | Sales Tax Imposed on Certain Transportation Services |
| TSB-M-09(1)S | Increase in the Special Tax on the Rental of Passenger Cars |
| Select a Different Year | |
| TSB-M-08(15)S | Regulatory Amendments Related to Sales Made by Certain Sales Tax Exempt Organizations - Effective January 1, 2009 |
| TSB-M-08(14)S | Sales Tax Treatment of a Lease or Rental of Real Property for the Purpose of Parking, Garaging, or Storage of Motor Vehicles |
| TSB-M-08(13)S | Changes Regarding the Issuance of Certificates of Authority to Show and Entertainment Vendors |
| TSB-M-08(12)S, (9)M | Refunds or Credits Allowed to Credit Card Issuers or Fuel Distributors on Credit Card Purchases of Motor Fuel by Exempt Government Entities |
| TSB-M-08(11)S | Sales and Use Tax Exemptions Relating to Certain Ferry Boats |
| TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S |
Voluntary Disclosure and Compliance Program |
| TSB-M-08(9)S | Summary of the 2008 Sales and Use Tax Budget Legislation |
| TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S |
Changes in Procedures for Obtaining Guidance from the Tax Department |
| TSB-M-08(4)M, (7)S | Clarification of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law |
| TSB-M-08(6)S | Sales Tax Treatment of Waste Tire Management and Recycling Charges Imposed by Tire Sellers |
| TSB-M-08(5)S | Tax Law Amendments Related to Sales Made by Certain Sales Tax Exempt Organizations Effective September 1, 2008 |
| TSB-M-08(4.1)S | Postponement of Effective Date of Tax Department Policy Change on Sales Tax on Parking Services |
| TSB-M-08(4)S | Sales Tax on Parking Services |
| TSB-M-08(3.1)S | Additional Information on How Sellers May Rebut the New Presumption Applicable to the Definition of Sales Tax Vendor as Described in TSB-M-08(3)S |
| TSB-M-08(3)S | New Presumption Applicable to Definition of Sales Tax Vendor |
| TSB-M-08(4.1)C, (2,1)S | Revised Information Regarding the Telecommunications Excise Tax Based on the Federal Internet Tax Freedom Act Amendments Act of 2007 |
| TSB-M-08(4)C, (2)S | The Federal Internet Tax Freedom Act Amendments Act of 2007 and its Effect on the New York Sales Tax and Telecommunications Excise Tax |
| TSB-M-08(1)S | Sales Tax Treatment of TV Converter Box Coupons |
| Select a Different Year | |
| TSB-M-07(6.1)S | Notice of Withdrawal of TSB-M-07(6)S |
| TSB-M-07(5)S | Changes to the New York City Local Sales and Use Tax Clothing and Footwear Exemption Effective September 1, 2007 |
| TSB-M-07(2)M, (4)S | Treatment of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law |
| TSB-M-07(3)S | Sales and Use Tax Treatment of Wood Pellets and Other Similar Products Used For Home Heating Purposes |
| TSB-M-07(2)S | Sales Tax Treatment of Telecommunications Services Purchased By an Internet Service Provider |
| TSB-M-07(1)S | Electronic Resale and Exemption Documents for Sales and Compensating Use Taxes |
| Select a Different Year | |
| TSB-M-06(16)S | Supplemental Summary of 2006 Legislation Affecting Sales and Use Taxes Which Takes Effect in 2007 |
| TSB-M-06(15)S | Supplemental Summary of Recently Enacted Legislation Affecting Sales and Use Taxes Effective in 2006 |
| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R | Department to Issue NYT-Gs (New York Tax Guidances) |
| TSB-M-06(5)M, (13)S |
Tax Law Amendments Related to Sales of Dyed Diesel Motor Fuel |
| TSB-M-06(12)S |
Summary of the 2006 Budget Legislation Relating to Sales Taxes |
| TSB-M-06(11)S | Change to Local Chautauqua County Sales and Compensating Use Tax Exemption for Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing Effective September 1, 2006 |
| TSB-M-06(10)S | Sales Tax Exemptions and Reductions for Certain Alternative Fuels Beginning September 1, 2006 |
| TSB-M-06(9)S | Local Sales Tax on Qualified Motor Fuel and Diesel Motor Fuel - Localities Electing to Change to Cents-Per-Gallon Calculation Method Effective July 1, 2006, and Other Rate Information |
| TSB-M-06(8)S | New Guidelines on the Sales of Motor Fuel and Diesel Motor Fuel Subject to the Cents-Per-Gallon Sales Tax |
| TSB-M-06(7.1)S | Questions and Answers Related to TSB-M-06(7)S, Reduction in State Sales Tax on Motor Fuel, with Local Option. This TSB-M is obsolete and should not be used. See TSB-M-06(8)S. |
| TSB-M-06(7)S | Reduction in State Sales Tax on Motor Fuel, with Local Option. This TSB-M is obsolete and should not be used. See TSB-M-06(8)S. |
| TSB-M-06(6.2)S | Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Effective June 1, 2006) (Change in local elections for counties and cities) |
| TSB-M-06(6.1)S | Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Effective April 1, 2006) (Exemption within counties and cities) |
| TSB-M-06(6)S | Year-Round Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Effective April 1, 2006) |
| TSB-M-06(5)S | Sales and Compensating Use Tax Treatment of Products Used in the Restorations of Teeth |
| TSB-M-06(4.1)S | Correction to TSB-M-06(4)S, Credit Unions Designated as Exempt Organizations for Sales and Use Tax Purposes |
| TSB-M-06(4)S | Credit Unions Designated as Exempt Organizations for Sales and Use Tax Purposes |
| TSB-M-06(3)S | Sales and Use Tax Exemption for Utilities and Utility Services Produced by Cogeneration Facilities Operated by Cooperative Corporations |
| TSB-M-06(2)S | Local Chautauqua County Sales and Compensating Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing, Effective March 1, 2006 |
| TSB-M-06(1.1)S | Temporary Sales and Use Tax Exemption of Clothing and Footwear Monday, January 30, 2006, through Sunday, February 5, 2006 (Exemption within counties and cities) |
| TSB-M-06(1)S | Temporary Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Seven-day exemption period – January 30, 2006, through February 5, 2006) |
| Select a Different Year | |
| TSB-M-05(16)S |
Qualified Empire Zone Enterprise (QEZE) Exemptions from Sales and Compensating Use Tax |
| TSB-M-05(15)S |
Sales and Use Tax Exemption for Coin-operated Car Wash Services |
| TSB-M-05(14)S |
Sales and Use Tax Exemption for Machinery and Equipment Used in a Marine Terminal Facility |
| TSB-M-05(13)S |
Sales Tax Exclusion for the Service of Waste Removal from a Waste Transfer Station |
| TSB-M-05(12)S | Sales and Use Tax Exemption on Certain Purchases of Tangible Personal Property and Services for Leased Commercial Office Space in Lower Manhattan |
| TSB-M-05(11)S | Sales and Use Tax Exemption for Residential Solar Energy Systems Equipment |
| TSB-M-05(10)S | Local New York City Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| TSB-M-05(6)M,(9)S | Tax Information regarding direct wine shipments into New York State by out-of-state wineries |
| TSB-M-05(8.1)S | Temporary Sales and Use Tax Exemption of Clothing and Footwear Tuesday, August 30, 2005, through Labor Day, Monday, September 5, 2005 (exemption within counties and cities) |
| TSB-M-05(8)S | Temporary Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Seven-day exemption period - August 30,2005 through September 5, 2005) |
| TSB-M-05(7)S | Summary of the 2005 Sales and Compensating Use Tax Budget Legislation |
| TSB-M-05(6)S, (3)M | Purchases by New York Governmental Entities Through Properly Appointed Agents |
| TSB-M-05(5)S | Exemption from Sales Tax on 75% of the Admission Charge to a Qualifying Place of Amusement Remains in Effect until October 1, 2006 |
| TSB-M-05(4)S | Sales and Use Taxes on Clothing and Footwear Remain in Effect through March 31, 2006 |
| TSB-M-05(3)S | Sales and Use Tax Exemption Certificates for the Girl Scouts of the USA and the Boy Scouts of America |
| TSB-M-05(2)S | Fee on Hotel Occupancy in New York City |
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
| Select a Different Year | |
| TSB-M-04(9.1)S | Temporary Sales and Use Tax Exemption of Clothing and Footwear January 31, 2005, through February 6, 2005 (Exemption within counties and cities) |
| TSB-M-04(9)S | Temporary Sales and Use Tax Exemption on Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (One-week exemption period - January 31, 2005, through February 6, 2005) |
| TSB-M-04(8)S | Summary of 2004 Budget Legislation and Other Recently Enacted Legislation Relating to Sales and Compensating Use Taxes |
| TSB-M-04(7)S | Exemption from Sales Tax on 75% of the Admission Charge to a Qualifying Place of Amusement |
| TSB-M-04(6)S | Sales Tax on Clothing and Footwear Remains in Effect until June 1, 2005 |
| TSB-M-04(5.1)S | Temporary Sales and Use Tax Exemption on Clothing and Footwear August 31, 2004, through Labor Day, September 6, 2004 (Exemption within counties and cities) |
| TSB-M-04(5)S | Temporary Sales and Use Tax Exemption on Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (One-week exemption period - August 31, 2004, through Labor Day, September 6, 2004) |
| TSB-M-04(4)S | Sales Tax on Clothing and Footwear Remains in Effect until October 1, 2004 |
| TSB-M-04(3)S | Sales Tax on Clothing and Footwear Remains in Effect until August 1, 2004 |
| TSB-M-04(2)S | Sales Tax on Clothing and Footwear Remains in Effect |
| TSB-M-04(3.1)I, (1.1)S, (2.1)C | Amendments to the Alternative Fuels Credits and Exemptions |
| TSB-M-04(3)I, (1)S, (2)C | Notice of Expiring New York State Tax Law Provisions Relating to the Alternative Fuels Credit and the Sales Tax Exemption for the Purchase of Alternative Fuel Property |
| Select a Different Year | |
| TSB-M-03(7)M, (8)S |
Important Notice - Taxability of Ethanol (Articles 12-A, 13-A, 28, and 29) |
| TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R |
Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments |
| TSB-M-03(6)S | Summary of Recently Enacted Legislation Affecting Sales and Compensating Use Tax |
| TSB-M-03(5)S | Charges for Admission to a Place of Amusement and for the Use of Amusement Rides |
| TSB-M-03(4.2)S | Temporary Sales and Use Tax Exemption on Clothing and Footwear - January 26, 2004, through February 1, 2004 |
| TSB-M-03(4.1)S | Temporary Sales and Use Tax Exemption on Clothing and Footwear - August 26, 2003, through September 1, 2003 |
| TSB-M-03(4)S | Temporary Sales and Use Tax Exemptions on Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| TSB-M-03(3)S | Summary of the 2003 Sales and Compensating Use Tax Budget Legislation - Please note: This document, dated July 24, 2003, supercedes the document previously posted here, dated July 18, 2003. |
| TSB-M-03(2)S | Notification Regarding the Sales and Use Tax Exemption for Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing or Footwear |
| TSB-M-03(1)S | Sales Tax on Rent for Hotel Occupancy and the Exception for Permanent Residents |
| Select a Different Year | |
| TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R | Tax Amnesty for Certain Taxes (Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23, 24, 26, 26-A, 26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A) |
| TSB-M-02(7)C, (9)S, 7(M), (3)R |
Nonprofit Property/Casualty Insurance Companies |
| TSB-M-02(6)C, (8)S, (10)I |
Amendments Relating to the Alternative Fuels Credits and Exemption |
| TSB-M-02(7)S | Summary of the 2002 Sales and Compensating Use Tax Budget Legislation |
| TSB-M-02(4)C, (6)S | Amendments Affecting the Application of the Sales and Use Tax and Excise Tax Imposed on Mobile Telecommunications Service |
| TSB-M-02(5)S | Qualified Empire Zone Enterprise (QEZE) Exemptions (Articles 28 and 29) |
| TSB-M-02(4)S | Taxability of Alterations to Clothing |
| TSB-M-02(3)S | Sales and Use Tax Treatment of Motor Vehicles Used by Dealers |
| TSB-M-02(2)S | Temporary Sales and Use Tax Exemptions in Liberty Zone and Resurgence Zone |
| TSB-M-02(1)I, (1)C, (1)S, (1)M |
Summary of Legislative Changes Enacted in 2001 |
| Select a Different Year | |
| TSB-M-01(5)S | Amendments to the Sales and Use Tax Regulations Relating to the Exemption for Flags of the United States of America and the State of New York |
| TSB-M-01(4)S | Summary of Recently Enacted Sales and Use Tax Legislation |
| TSB-M-01(3)S | Expanded Exclusion for Parking Charges Paid by Homeowners' Association Members |
| TSB-M-01(2)S | Sales and Use Tax Exemption on Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| TSB-M-01(1)S | Qualified Empire Zone Enterprise (QEZE) Exemptions (Articles 28 and 29) |
| Select a Different Year | |
| TSB-M-00(9)S | Exemption for Utilities Used in Production in New York City |
| TSB-M-00(8)S | Farmers and Commercial Horse Boarding Operations |
| TSB-M-00(8.1)S | Amended Definition of Commercial Horse Boarding Operation |
| TSB-M-00(7)S | Sales and Use Tax Exemptions for Operators of Internet Data Centers (WebHosting) |
| TSB-M-00(6)S | Summary of the 2000 Sales and Compensating Use Tax Budget Legislation |
| TSB-M-00(5)S | Trash and Debris Removal Services Purchased by Contractors |
| TSB-M-00(4)S | Sales and Use Taxes on Gas and Electricity |
| TSB-M-00(3)S | Application of Sales Tax to Prepaid Telephone Calling Services Including Prepaid Telephone Calling Cards |
| TSB-M-00(2)S | Sales Tax Exemption for Coin Operated Telephone Service |
| TSB-M-00(1.1)S | Sales and Use Tax Exemption on Clothing and Footwear March 1, 2000 (Exemption within cities and counties) |
| TSB-M-00(1)S | Sales and Use Tax Exemption on Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| Select a Different Year | |
| TSB-M-99(4)S | Summary of the 1999 Sales and Compensating Use Tax Budget Legislation |
| TSB-M-99(3.2)S | January 15, 2000, through January 21, 2000 Temporary sales and use tax exemption on clothing and footwear (Exemption within cities and counties) |
| TSB-M-99(3.1)S | September 1, 1999, through September 7, 1999 Temporary Sales and Use Tax Exemptions on Clothing and Footwear (Exemption Within Cities and Counties) |
| TSB-M-99(3)S | Temporary Sales and Use Tax Exemptions on Clothing and Footwear |
| TSB-M-99(2)S | Materialmen - Pay When Paid (Click here to retrieve associated Form ST-112) |
| TSB-M-99(1.4)S | Application of Sales Tax to Sales of Certain Utility Services (revised effective 4/1/00) |
| TSB-M-99(1.3)S | Application of Sales Tax to Sales of Certain Utility Services (revised effective 8/1/99) |
| TSB-M-99(1.2)S | Application of Sales Tax to Sales of Certain Utility Services (revised effective 7/1/99) |
| TSB-M-99(1.1)S | Application of Sales Tax to Sales of Certain Utility Services (revised effective 6/1/99) |
| TSB-M-99(1)S | Application of Sales Tax to Sales of Certain Utility Services |
| Select a Different Year | |
| TSB-M-98(13)S | Summary of 1998 Sales Tax Legislative Changes |
| TSB-M-98(12)S | Consolidation of Protest Procedures for a Sales or Use Tax Notice of Determination or Notice and Demand |
| TSB-M-98(6)C, (11)S, (4)I |
Alternative Fuels Credit |
| TSB-M-98(10)S | Telecommunications Station Apparatus or Central Office Equipment |
| TSB-M-98(9)S | Coin Operated Telephones |
| TSB-M-98(8)S | Expanded Exclusion for Parking Charges Paid to Homeowners' Associations by their Members |
| TSB-M-98(7.2)S | January 17, 1999, through January 24, 1999 Temporary Sales and Use Tax Exemptions on Clothing and Footwear (Exemption Within Cities and Counties) |
| TSB-M-98(7.1)S | One-Week Sales and Use Tax Exemption on Clothing and Footwear, September 1, 1998, through September 7, 1998 (Exemption Within Cities and Counties) |
| TSB-M-98(7)S | Temporary Sales and Use Tax Exemptions on Clothing and Footwear |
| TSB-M-98(5)S | Exemption for Computer System Hardware |
| TSB-M-98(4)S | Sales and Use Tax Exemption for College Textbooks |
| TSB-M-98(3)S | Nonregistered Out-of-State Purchaser’s Use of Resale Certificate Form ST-120 |
| TSB-M-98(2)S | Taxable Status Of Installation Of Raised Flooring |
| TSB-M-98(1)S | New Local Sales and Use Tax Exemption in New York City For Certain Theatrical Productions |
| Select a Different Year | |
| TSB-M-97(14.1)S | One-Week Sales and Use Tax Exemption on Clothing and Footwear (Exemption Within Cities and Counties) |
| TSB-M-97(14)S | One-Week Sales and Use Tax Exemption on Clothing and Footwear |
| TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(12)S | Summary of Sales Tax Changes - 1997 Budget Legislation |
| TSB-M-97(11)S | An IDA Must Provide Notice of Appointment of Agent or Project Operator |
| TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S | Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department |
| TSB-M-97(9)S | Silo Foundation Construction Materials and Farmers’ Personal Protective Equipment |
| TSB-M-97(8)S | Enhanced Emissions Inspection Equipment |
| TSB-M-97(7.1)S | One-Week Sales and Use Tax Exemption on Clothing (Exemption Within Cities and Counties) |
| TSB-M-97(7)S | September 1 - 7, 1997 One-Week Sales and Use Tax Exemption on Clothing |
| TSB-M-97(6)S | Expanded Sales and Compensating Use Tax Exemption for Promotional Materials |
| TSB-M-97(2)C, (2)S | Lower Manhattan Electricity Rebates |
| TSB-M-97(1.1)C, (1.1)S | Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M supersedes TSB-M-97(1)S dated January 24, 1997. |
| TSB-M-97(1)C, (1)S | Important Notice: Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M was superseded by TSB-M-97(1.1)S dated November 15, 1999. Therefore, TSB-M-97(1)S should no longer be relied upon. |
| Select a Different Year | |
| TSB-M-96(16)S | Dues and Initiation Fees Paid to Rod or Gun Clubs No Longer Subject to Sales Taxes |
| TSB-M-96(15.1)S | One-Week Sales and Use Tax Exemption on Clothing and Footwear (Exemption Within Cities and Counties) |
| TSB-M-96(15)S | One-Week Sales and Use Tax Exemption on Clothing and Footwear |
| TSB-M-96(14)S | Tax Law Defines Commercial Vessels and Commercial Aircraft |
| TSB-M-96(13)S | Change In the New York City Parking Tax Exemption for Manhattan Residents |
| TSB-M-96(12)S | Sales of Parking by Local Municipal Facilities Exempt From Sales Tax |
| TSB-M-96(11)S | Sales Tax Exemption for Volunteer Fire Companies and Volunteer Ambulance Services |
| TSB-M-96(3)C, (10)S | Counsel Opinion - October 3, 1996 |
| TSB-M-96(2)I, (4)C, (12)M, (9)S |
Important Notice: New York State Tax Amnesty |
| TSB-M-96(8)S | Data Entry Services Not Subject to Sales and Compensating Use Tax |
| TSB-M-96(7)S | Shopping Papers Exemption Amended |
| TSB-M-96(6)S | Lodging Provided By College or University Operated Hotels Subject to Sales Tax |
| TSB-M-96(5)S | Expanded New York City Production Exemption |
| TSB-M-96(1)M, (1)S | Expedited Refunds Reimbursements for Tax-Free Sales to Governmental Entities |
| Select a Different Year | |
| TSB-M-95(14)S, (18)M | Clarification of Requirements for Refund/Credit of Taxes on Automotive Fuel Exports |
| TSB-M-95(13)S | Repeal of New York City's Sales Tax on Interior Decorating and Design Services |
| TSB-M-95(12)S | Dues Paid to Homeowners Associations and Certain Other Organizations |
| TSB-M-95(11)S | Exclusion of Meteorological Services From Sales and Use Taxes |
| TSB-M-95(10)S | Guide, Hearing and Service Dogs |
| TSB-M-95(9)S | Sale of Coins of the Republic of South Africa |
| TSB-M-95(8)S | Taxability of Certain Laboratory Reports |
| TSB-M-95(7)S | Prepaid Sales Tax on Cigarettes |
| TSB-M-95(6)S | Sales Tax Exemption for Purchases of Racehorses |
| TSB-M-95(2)S | Sales of Motor Vehicles to Nonresidents and Motor Vehicle Registration by Nonresidents |
| Select a Different Year | |
| TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R |
Important Notice: New York Tax Status of Limited Liability Companies and Partnerships |
| TSB-M-94(6)C, (4)I, (6)M, (6)S |
Important Notice: Limited Tax Amnesty Program |
| TSB-M-94(5)S | Important Notice: Repeal of the Ten Cents Per Quart Tax on Lubricating Oil |
| TSB-M-94(4)S | Important Notice: Repeal of Hudson River Valley Greenway Fee and Special Hotel Occupancy Tax |
| TSB-M-94(3)S | Important Notice: Tax Law Changes |
| TSB-M-94(2)S | Equipment Furnished in Conjunction with Cable Television Service |
| Select a Different Year | |
| TSB-M-93(3)S | State and Local Sales and Compensating Use Taxes Imposed on Certain Sales of Computer Software |
| TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
| TSB-M-93(1)S | 1992 Amendments to the Sales and Use Tax Law |
| Select a Different Year | |
| TSB-M-92(8)S | Taxability of Concrete Mixer Trucks |
| TSB-M-92(7)S | Providers of Bed and Breakfast Services Required to Collect Sales Tax |
| TSB-M-92(1)M, (6)S | Taxability of Diesel Motor Fuel for Use in Concrete Mixer Trucks |
| TSB-M-92(5)S | Shopping Papers and Advertising Supplements |
| TSB-M-92(4.1)S | The Sales and Use Tax and Promotional Materials |
| TSB-M-92(4)S | The Sales and Use Tax and Promotional Materials |
| TSB-M-92(3)S | Counsel Opinion - May 7, 1992 |
| TSB-M-92(2)S | Delivery Charge Added to Taxable Receipt Effective September 1, 1991 |
| TSB-M-92(1)S | 1991 Amendments to the Sales Tax Law |
| Select a Different Year | |
| TSB-M-91(13)S | Telephone Answering Services Subject to Sales Tax Effective September 1, 1991 |
| TSB-M-91(12)S | City of Niagara falls imposes a Sales Tax on the Sale of Utility Services, Food and Drink, Hotel Occupancy and Amusement Charges (Reporting Changes Niagara Falls (city) and Niagara County) |
| TSB-M-91(11)S | Ulster County Imposes Sales and Use Tax on Residential Energy Sources and Services Effective March 1, 1991 |
| TSB-M-91(10)S | Erie County Extends Its Additional 1% Local Sales and Use Tax Until February 29, 1992 |
| TSB-M-91(9)S | City of Cortland Imposes Sales and Use Tax |
| TSB-M-91(8)S | City of Oneonta Imposes a 3% Sales Tax on the Sale of Food and Drink When Sold in or by Restaurants, Taverns, or Other Establishments, or by Caterers Beginning March 1, 1991 |
| TSB-M-91(7)S | State and Local Sales Tax Imposed on Parking Fees June 1, 1990 |
| TSB-M-91(6)S | Rockland County Increases the Local Sales and Use Tax Rate From 2% to 2 1/2% Effective March 1, 1991 |
| TSB-M-91(5)S | Cattaraugus County Extends Its Additional 1% Local Sales and Use Tax Until 1994 |
| TSB-M-91(4)S | New York State Sales and Use Tax on Interior Cleaning and Maintenance Services |
| TSB-M-91(3)S | Special Hotel Occupancy Tax |
| TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991 |
| TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991 |
| TSB-M-91(1)S | 1990 Amendments to the Sales Tax Law |
| Select a Different Year | |
| TSB-M-90(12)S | Nassau County Extends Its 3/4% Additional Local Sales and Use Tax |
| TSB-M-90(11)S | Oneida County Extends Its Local Sales And Use Tax Through November 30, 1992 |
| TSB-M-90(10)S | Taxability of Entertainment and Information Services Provided by Means of Telephony or Telegraphy |
| TSB-M-90(9)S | Imposition of an Additional 1/4% Sales and Use Tax by the City of Rome |
| TSB-M-90(8)S | Delaware County Imposes Sales and Use Tax |
| TSB-M-90(7)S | The New Rochelle City School District Imposes a 3% Sales and Use Tax on Utilities and Utility Services |
| TSB-M-90(6)S | The Albany City School District Imposes a 3% Sales and Use Tax on Utilities and Utility Services |
| TSB-M-90(5)S | Erie County Extends Its Additional 1% Local Sales and Use Tax Until February 28, 1991 |
| TSB-M-90(4)S | City of Norwich Increases the Scope of its Local Sales and Use Tax Beginning March 1, 1990 |
| TSB-M-90(3)S | Uniform Sales and Use Tax Rate for Dutchess County Begins March 1, 1990 |
| TSB-M-90(2.3)C,(2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990 |
| TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990 |
| TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990 |
| TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990 |
| TSB-M-90(1)S | 1989 Amendments to the Sales Tax Law |
| Select a Different Year | |
| TSB-M-89(22)S | New York City Imposes Tax on Interior Cleaning and Maintenance Services |
| TSB-M-89(21)S | New York City Tax on Selected services Extended Through December 31, 1990 |
| TSB-M-89(20.1)S | Exemption for Certain Precious Metal Bullion |
| TSB-M-89(20)S | Exemption for Certain Precious Metal Bullion |
| TSB-M-89(19)S | New York City Exemption for Production Machinery and Equipment |
| TSB-M-89(18)S | Nassau County Extends Its 3/4% Additional Local Sales and Use Tax |
| TSB-M-89(17)S | Suffolk County Extends Its 1/4% Additional Local Sales and Use Tax Through November 30, 2000 |
| TSB-M-89(16)S | Allegany County Extends Its 1% Additional Local Sales and Use Tax Until 1992 |
| TSB-M-89(15)S | Wyoming County Extends Its 3% Local Sales and Use Tax |
| TSB-M-89(13)S | Revised Interest Rates for Overpayments and Underpayments of Sales and Use Tax |
| TSB-M-89(12)S | Installation of Floor Coverings Subject to Sales and Use Taxes |
| TSB-M-89(11)S | White Plains City School District Increases its Sales Tax on Utility Services by 1% |
| TSB-M-89(10)S | Reregistration of Sales Tax Vendors |
| TSB-M-89(9)S | Entertainment Events/Promoters |
| TSB-M-89(8)S | Compensating Use Tax on Materials Manufactured out of State |
| TSB-M-89(7)S | The Sales and Use Tax Computation for Cigarettes and Tobacco Products |
| TSB-M-89(6)S | Erie County Extends Its Additional 1% Local Sales and Use Tax Until February 28, 1990 |
| TSB-M-89(5)S | Uniform Sales and Use Tax Rate for Schenectady County Begins March 1, 1989 |
| TSB-M-89(4)S | Cattaraugus County Extends Its 1% Additional Local Sales and Use Tax Until 1991 |
| TSB-M-89(3)S | Putnam County Increases Its Local Sales and Use Tax from 2% to 3% |
| TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989 |
| TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(1)S | 1988 Amendments to the Sales Tax Law |
| Select a Different Year | |
| TSB-M-88(15)S | Nassau County Extends Its 3/4% Additional Local Sales and Use Tax |
| TSB-M-88(14)S | Oneida County Extends Its Local Sales and Use Tax Until 1990 |
| TSB-M-88(13)S | Schenectady County Imposes1/2% Local Sales and Use Tax |
| TSB-M-88(12)S | New York/Connecticut Sales Tax Agreement |
| TSB-M-88(11)S | New York City Tax On Selected Services Extended |
| TSB-M-88(10)S | Definition of Commercial Vessel Engaged in Interstate or Foreign Commerce |
| TSB-M-88(9)S | City of Newburgh Imposes a 3% Sales and Use Tax on Utilities and Utility Services |
| TSB-M-88(8)S | City of Johnstown Imposes Sales and Use Tax (Reporting Code Changes - Fulton County and Johnstown School District) |
| TSB-M-88(7)S | City of Gloversville Imposes Sales and Use Tax (Reporting Code Changes - Fulton County and Gloversville School District) |
| TSB-M-88(6)S | City of Glen Cove Repeals Sales and Use Tax (Changes in Reporting Codes for Nassau County and Taxing Jurisdictions within Nassau County) |
| TSB-M-88(5)S | Herkimer County Imposes Sales and Use Tax |
| TSB-M-88(4)S | City of Newburgh Repeals Sales and Use Tax |
| TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-88(2)S | Erie County Rate Changes |
| TSB-M-88(1)S | 1987 Amendments to the Sales Tax Law |
| Select a Different Year | |
| TSB-M-87(16.1)S | Sales Tax Exemption for Tractors, Trailers & Semi-Trailers |
| TSB-M-87(16)S | Sales Tax Exemption for Tractors, Trailers & Semi-Trailers |
| TSB-M-87(15)S | Taxable Status of Amusement Rides And Admission Charges |
| TSB-M-87(14)S | Sales And Use Tax Exemption for Property Donated to Exempt Organizations |
| TSB-M-87(13)S | Taxability of Services Provided by Temporary Service Contractors |
| TSB-M-87(12)S | Exemption From Sales Tax on Purchases of Eligible Food with Food Stamps |
| TSB-M-87(11)S | Amended Filing Requirements For Vendors of Automotive Fuel |
| TSB-M-87(10)S | New York City Tax on Selected Services Extended |
| TSB-M-87(9)S | Putnam County Decreases Local Sales And Use Tax From 2 1/2% to 2% |
| TSB-M-87(8)S | Taxability of a Customer List Transferred in Conjunction with the Sale of a Business |
| TSB-M-87(7)S | Tax Status of IDA Projects |
| TSB-M-87(6)S | First Import, Legislation, Chapter 44, Laws Of 1985 - Amendments To First Import Legislation, Chapter 276 - Laws Of 1986 - Note: This TSB-M supersedes TSB-M-85(8)S dated June 17. 1985. |
| TSB-M-87(5)S | Lewis County Increases Local Sales And Use Tax From 2% to 3% |
| TSB-M-87(4)S | 1986 Amendments to the Sales Tax Law |
| TSB-M-87(3.3)S | Ulster County Eliminates Its Sales And Use Tax On Residential Energy Sources and Services Beginning March 1, 1990 |
| TSB-M-87(3.2)S | Ulster County Reduces Sales And Use Tax Rate to 1% on Residential Energy Sources and Services for the Period 3/1/89 - 2/28/90 |
| TSB-M-87(3.1)S | Ulster County Reduces Sales And Use Tax Rate to 2% on Residential Energy Sources and Services for the Period 3/1/88 - 2/28/89 |
| TSB-M-87(3)S | Ulster County Reduces Sales And Use Tax Rate On Residential Energy Sources and Services |
| TSB-M-87(2)S | Taxability of Motor Vehicles Used by Dealers |
| TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| Select a Different Year | |
| TSB-M-86(28)S | Amendment to the Definition of Roof Garden, Cabaret or Similar Place - Chapter 609, Laws of 1986 |
| TSB-M-86(27)S | Expansion of Types of Security Accepted for Protection of Sales Tax Revenues - Chapter 275, Laws of 1986 |
| TSB-M-86(26)S | Erie County Extends Additional One Percent Sales and Use Tax Through December 31, 1987 - Chapter 907, Laws of 1986 |
| TSB-M-86(25)S | Motor Vehicles Used Directly and Predominantly in the Production Phase of Farming - Chapter 736, Laws of 1986 |
| TSB-M-86(24)S | Wyoming County Extends 3% Local Sales and Use Tax |
| TSB-M-86(23)S | City of Newburgh Imposes 1% Sales and Use Tax |
| TSB-M-86(22)S | Authorization for Allegany County to Impose an Additional 1% Local Sales and Use Tax - Chapter 574, Laws of 1986 |
| TSB-M-86(21)S | Oneida County Extends the 3% Local Sales and Use Taxes |
| TSB-M-86(13.2)C, (5.2)I, (20.2)S |
Economic Development Zones - Zone Designation - 1988 |
| TSB-M-86(13.1)C, (5.1)I, (20.1)S |
Economic Development Zones - Zone Designation |
| TSB-M-86(13)C, (5)I, (20)S |
Economic Development Zones |
| TSB-M-86(19)S | Nassau County Extends Additional 3/4% Local Sales and Use Tax |
| TSB-M-86(18)S | Taxable Status of Purchases From Self-Service Salad Bars |
| TSB-M-86(17)S | Option for the Counties of Dutchess, Orange and Rockland to Withdraw From the Metropolitan Commuter Transportation District - Chapters 669 and 670, Laws of 1986 |
| TSB-M-86(16)S | All Terrain Vehicles - (ATVS) Sales Tax Law Requirements - Chapter 402, Laws of 1986 |
| TSB-M-86(15)S | Penalties for Violation of the Provisions for Exemption From the New York City Additional Parking Tax - Chapter 325, Laws of 1986 |
| TSB-M-86(14)S | Tax Exemptions for Diplomats, Diplomatic Missions and Related Diplomatic Personnel |
| TSB-M-86(8)M, (13)S | Reclassification of Kero-Jet Fuel From Motor Fuel to Diesel Motor Fuel |
| TSB-M-86(12)S | 1986 Amendments to the Omnibus Act of 1985 - Chapters 411 and 412, Laws of 1986 |
| TSB-M-86(11)S | Taxable Status of Property Donated to Exempt Organizations - Chapter 442, Laws of 1986 |
| TSB-M-86(10)S | Authorization for the Continuation of Tax on New York City Selected Services |
| TSB-M-86(9.1)S | Amendments to the New Car Lemon Law Sales Tax Provisions - Chapter 799, Laws of 1986 |
| TSB-M-86(9)S | New Car Lemon Law Sales Tax Refund - Chapter 145, Laws of 1986 |
| TSB-M-86(8)S | Taxable Status of "Membership Fees" for Joining a Video Club |
| TSB-M-86(7)S | Taxable Status of Sales by an Auctioneer or Trustee under Chapter 7 of the Bankruptcy Code |
| TSB-M-86(6)S | New York/New Jersey Sales Tax Agreement |
| TSB-M-86(5)S | 1985 Legislation - Chapter 933 - Authorization for Cattaraugus County to Impose an Additional 1% Local Sales and Use Tax |
| TSB-M-86(4)S | Rockland County Extends the Local Sales and Use Tax Rate of 2% |
| TSB-M-86(3)S | Taxable Status of the Rental of Self-Service Mini-Storage Units |
| TSB-M-86(2)C,(2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(1)S | 1985 Amendments to the Sales Tax Law |
| Select a Different Year | |
| TSB-M-85(21)S | Nassau County Reduces Additional 1% Local Sales and Use Tax to 3/4 of 1% |
| TSB-M-85(20)S | Rensselaer County Eliminates Sales Tax on Residential Energy Sources and Services |
| TSB-M-85(19)S | 1985 Legislation - Chapter 830 Services to Railroad Rolling Stock |
| TSB-M-85(18)S | 1985 Legislation - Chapters 286 and 287 Taxable Status of Racehorses Obtained Through Claiming Races and Other Information Related to Racehorses |
| TSB-M-85(17)S | 1985 Legislation - Chapter 799 Sales |
| TSB-M-85(16.1)S | Chapter 21- Laws of 1986, Sales Tax Application to Vessel Registration |
| TSB-M-85(16)S | Chapter 21- Laws of 1986, Sales Tax Application to Vessel Registration |
| TSB-M-85(15)S | Chapter 847 - 1985 Legislation - Natural Gas Used by Landowner of Gas Well Site |
| TSB-M-85(14)S | 1985 Legislation - Chapter 330 - Exemption From New York City Additional Tax on Parking, Garaging and Storing of Motor Vehicles |
| TSB-M-85(13)S, (4)M |
Sales of Automotive Fuels to or by Indians |
| TSB-M-85(12)S | Policy Change in Defining the Term "Primarily" |
| TSB-M-85(11.2)S | Chapters 65 and 765 of the Laws of 1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(11.1)S (Supplement) | Chapters 65 and 765 of the Laws of 1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(11.1)S | Chapters 65 and 765 of the Laws of 1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(11)S | Chapters 65 and 765 of the Laws of 1985 Omnibus Tax Equity and Enforcement Act of 1985 |
| TSB-M-85(10)S | Authorization For the Continuation of Tax on New York City Selected Services |
| TSB-M-85(9)S | Taxable Status of Certain Informational Reports Rendered to Insurance Companies |
| TSB-M-85(8)S | 1985 Legislation - Chapter 44 - Prepayment of Sales Tax on Motor Fuel (Gasoline) - This TSB-M was superseded by TSB-M-87(6)S dated March 16, 1987. Therefore, TSB-M-85(8)S should no longer be relied upon. |
| TSB-M-85(7)S | 1985 Legislation - Chapter 44 - Information on Purchases and Sales of Diesel Motor Fuel |
| TSB-M-85(6)S | The Cities of Saratoga Springs and Mechanicville Repeal Sales and Use Tax of 3% |
| TSB-M-85(5)S | Vendor Responsibilities in the Collection of Sales Tax |
| TSB-M-85(4)S | Orange County Extends 2% Sales and Use Tax |
| TSB-M-85(3)C, (1)E, (4)I, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-85(2)S | Erie County Increases Local Sales and Use Tax From 3% to 4% |
| TSB-M-85(1)S | 1984 Amendments to The Tax Law |
| Select a Different Year | |
| TSB-M-84(20)S | Ready Mix Concrete Transportation Charges |
| TSB-M-84(19)S | Oneida County Extends 3% Sales and Use Tax Through November 30, 1986 |
| TSB-M-84(18)S | Suffolk County Increases Local Sales and Use Tax From 3% to 4% |
| TSB-M-84(17)S | Nassau County Extends 1% Local Sales and Use Tax Through December 31, 1985; 3/4 of 1% Imposed for 1986 |
| TSB-M-84(16)S | City of Mount Vernon Imposes Local Sales and Use Tax of 2â½% |
| TSB-M-84(15)S | Madison County Increases Local Sales and Use Tax From 2% to 3% |
| TSB-M-84(14)S | 1984 Legislation - Penalties For Failure to Pay Over Sales Tax |
| TSB-M-84(13)S | Taxable Status of Charges for Transportation and Handling of Tangible Personal Property |
| TSB-M-84(12)S | Authorization For Tax On New York City Selected Services |
| TSB-M-84(11)S | Tioga County Increases Local Sales Tax From 2% to 3% |
| TSB-M-84(10)S | Aboveground Swimming Pools |
| TSB-M-84(9)S | Charges By Shopping Mall Operators |
| TSB-M-84(8)S | Schoharie County Imposes a Local Sales and Use Tax of 2% |
| TSB-M-84(7)S | Bus Company Transactions Transportation Service vs. Equipment Rental |
| TSB-M-84(6)C, (2)E, (4)I, (2)R, (6)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-84(7)C, (1)E, (3)I, (1)R, (5)S |
Tables for Computing Compound Interest |
| TSB-M-84(4)S | Rockland County Imposes a Local Sales and Use Tax Rate of 2% |
| TSB-M-84(3)S | The City of Schenectady Decreases the Local Sales and Use Tax From 3% to 2â½% |
| TSB-M-84(2)S | New Reporting Codes for Nassau County, the City of Glen Cove and Long Beach School District |
| TSB-M-84(1)S | 1983 Amendments to the Tax Law |
| Select a Different Year | |
| TSB-M-83(33)S | 1983 Legislation - Chapter 1019 - Bulk Vending Machine Sales |
| TSB-M-83(31)S | Orange County Increases the Local Sales and Use Tax From 1% to 2% |
| TSB-M-83(30)S | Putnam County Increases Local Sales and Use Taxes From 2% to 2â½% |
| TSB-M-83(29)S | Application of Sales Tax to Oil, Gas and Solution Mining Purchases |
| TSB-M-83(28)S | 1983 Legislation - Carnivals, Rodeos, & Circuses |
| TSB-M-83(27)S | 1983 Legislation - Amendments to Section 1116 of Article 28 of the New York State Tax Law |
| TSB-M-83(26)S | 1983 Legislation - Sales Tax Exemption For Rural Electric Cooperatives |
| TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S |
1983 Legislation - Overlapping Regulations: State and Federal Compliance |
| TSB-M-83(24.1)S | Mobile Homes |
| TSB-M-83(24)S | Mobile Homes |
| TSB-M-83(23)S | Trucking Industry |
| TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R, (22)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-83(21)S | 1983 Legislation - Authorization For Tax On New York City Selected Services |
| TSB-M-83(20)S | Shopping Papers and Advertising Supplements |
| TSB-M-83(19)S | Dues For Membership in Social or Athletic Clubs |
| TSB-M-83(18.1)S | Sales Tax Treatment of Sales Made On Indian Reservations |
| TSB-M-83(18)S | Sales Tax Treatment of Sales Made On Indian Reservations |
| TSB-M-83(17)S | Taxable Status of Leasehold Improvements For or By Tenants |
| TSB-M-83(16)S | Advertising Agencies |
| TSB-M-83(21)C, (13)I, (5)M, (15)S | 1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid |
| TSB-M-83(14)S | Wyoming County Extends 3% Local Sales and Use Tax |
| TSB-M-83(13)S | Taxable Use of Motor Vehicles Held for Sale by Motor Vehicle Dealers - Articles 28 and 29 of the Tax Law |
| TSB-M-83(12)S | Information for Sellers and Users of Diesel Motor Fuel |
| TSB-M-83(11.1)S | Sales Tax Treatment of New York State and Federal Excise Taxes on Diesel Motor Fuel and Aviation Fuel |
| TSB-M-83(11)S | Sales Tax Treatment of Federal, New York State or Local Excise Tax |
| TSB-M-83(10)S | Nassau County Increases Local Sales and Use Tax From 3% to 4% |
| TSB-M-83(9)S | New Reporting Codes for the Cities of New Rochelle and Mount Vernon |
| TSB-M-83(8)S | Meat Processing Equipment |
| TSB-M-83(7)S | Authority of the Department of Taxation and Finance To Examine a Vendor's Computer Records |
| TSB-M-83(6)S | Guidelines for Bulk Sales Transactions |
| TSB-M-83(5)S | Columbia County Increases Local Sales and Use Tax From 2% to 3% |
| TSB-M-83(4)S | 1982 Amendments to the Tax Law |
| TSB-M-83(3)S | City of Schenectady Enacts 3% Local Sales and Use Tax |
| TSB-M-83(8)C, (1)E, (4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| Select a Different Year | |
| TSB-M-82(32)S | Taxable Status of Conrail (Consolidated Rail Corporation) and Amtrak (National Railroad Passenger Corporation) |
| TSB-M-82(31)S | Flowers By Wire - Regulation Section 526.7 |
| TSB-M-82(30)S | Taxable Status of Raised Flooring |
| TSB-M-82(29)S | Rensselaer County Increases Local Sales and Use Tax From 2% to 3% |
| TSB-M-82(28.2)S | Refunds of Sales Tax - Motor Fuel Distributors |
| TSB-M-82(28.1)S | 1982 Legislation - Additional Information For Sellers and Purchasers of Automotive Fuel |
| TSB-M-82(28)S Supplement | 1982 Legislation - Information For Sellers and Purchasers of Automotive Fuel (Supplement) |
| TSB-M-82(28)S | 1982 Legislation - Information For Sellers and Purchasers of Automotive Fuel |
| TSB-M-82(27)S | Oneida County Enacts 3% Local Sales and Use Tax |
| TSB-M-82(26)S | Orange County Enacts 1% Local Sales and Use Tax |
| TSB-M-82(25)S | Determining Electricity Used in the Production of Tangible Personal Property for Sale |
| TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-82(23)S | City of Mechanicville Eliminates Sales and Use Tax on Sales of Residential Energy Sources and Services |
| TSB-M-82(22)S | Transportation and Related Services Provided by Movers |
| TSB-M-82(21)S | Seneca County Increases Its Local Sales and Use Tax To 3% |
| TSB-M-82(20)S | 1982 Legislation - Authorization For Tax On New York City Selected Services |
| TSB-M-82(19)S | Taxable Status of Sales to Indians |
| TSB-M-82(18)S | Blasting Agents and Explosives Used in Production |
| TSB-M-82(17)S | Certificate of Capital Improvement, Form ST-124, Revised 4/82 |
| TSB-M-82(16)S | 1982 Legislation - Chapter 155 of the Laws of 1982 - Part-Quarterly and March Estimated Sales & Use Tax Returns |
| TSB-M-82(15)S | Westchester County Increases its Local Sales and Use Tax by 1/2% (For a Total of 1 and 1/2%) |
| TSB-M-82(14)S | 1981 Amendments to the Tax Law |
| TSB-M-82(13)S | Saratoga County Enacts 3% Local Sales and Use Tax |
| TSB-M-82(12)S | Onondaga County Eliminates Sales and Use Tax on Sales of Residential Energy Sources and Services |
| TSB-M-82(11)S | City of Utica Enacts 1â½% Local Sales and Use Tax |
| TSB-M-82(10)S | Out-of-State Resale Permit |
| TSB-M-82(9)S | Amendments to Regulation Section 528.5 (Prosthetic Aids, Hearing Aids, Eyeglasses or Artificial Devices) |
| TSB-M-82(8)S | Taxability of Palletizer Systems |
| TSB-M-82(7)S | Taxability of Machinery, Equipment, Supplies and Energy Sources Used in Operating Produce Departments in Supermarkets and Grocery Stores |
| TSB-M-82(5)C, (5)S | Department of Taxation and Finance Policy Safe Harbor Lease Transactions |
| TSB-M-82(4)S | Seneca County Imposes 1% Local Sales and Use Tax |
| TSB-M-82(3.2)S | Taxability of Vessels Sold by Boat Dealers - Articles 28 and 29 of the Tax Law |
| TSB-M-82(3.1)S | Taxability of Vessels Sold by Boat Dealers |
| TSB-M-82(3)S | Taxability of Vessels Sold by Boat Dealers |
| TSB-M-82(2)S | Exempt Organization Contracts |
| TSB-M-82(1)S | Taxability of Pleasure Craft Purchased by Foreign Corporations |
| Select a Different Year | |
| TSB-M-81(25)S | 1981 Legislation - Chapters 103 and 1043 - Exemption For Certain Rentals or Leases of Trucks, Tractors or Tractor - Trailer Combinations |
| TSB-M-81(24)S | Ready Mix Transportation Charges |
| TSB-M-81(23)S | 1981 Legislation - Chapter 604 of the Laws of 1981 - Effective July 28, 1981 |
| TSB-M-81(22)S | 1981 Legislation - Chapter 861 - Applicable on and after December 31, 1981- Exemption For Mobile Homes or Factory Manufactured Homes |
| TSB-M-81(21)S | Lewis County Imposes Local Sales and Use Tax |
| TSB-M-81(20)S | 1981 Legislation - Chapter 846 - Effective August 26, 1981 |
| TSB-M-81(19)S | Sales Tax Application to Companies Televising Films Over Pay Television Services |
| TSB-M-81(18)S | 1981 Legislation - Chapter 781 of the Laws of 1981 - Effective September 1, 1981 |
| TSB-M-81(17)C, (17)I, (17)M, (17)S |
1981 Legislation - Safeguarding Taxes Due From Foreign Contractors |
| TSB-M-81(16)S | 1981 Legislation - Chapter 471 of the Laws of 1981 - Effective July 7, 1981 |
| TSB-M-81(15)S | 1981 Legislation - Chapter 485 of the Laws of 1981 - Effective September 1, 1981 |
| TSB-M-81(14)S | 1981 Legislation - Effective September 1, 1982 - Chapter 103 - Elimination of Sales and Use Tax on Services to Farm Machinery and Equipment |
| TSB-M-81(13)S | 1981 Legislation - Authorization For Tax On New York City Selected Services |
| TSB-M-81(12)S | Disposable Packaging and Wrapping Products - Sales Tax Application When Purchased For Use In Restaurants, Diners, fast Food Operations and Similar Establishments |
| TSB-M-81(11)S | Sales And Use Tax Application To Purchases Of Machinery And Equipment By Restaurants, Diners And Similar Establishments |
| TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S | 1981 Legislation - Interest Rates on Late Payments, Assessments, and Refunds of Tax |
| TSB-M-81(9)S | Records Required to be Kept by Sales Tax Vendors |
| TSB-M-81(8)S | Taxable Status Of Supplies Used By Auto Body Repair Shops |
| TSB-M-81(7)S | Charges for Admissions to Closed Circuit Television Broadcasts of Boxing Matches |
| TSB-M-81(6)S | 1980 Amendments To The Tax Law |
| TSB-M-81(5)S | 1980 Legislation - Chapter 903 of the Laws of 1980 - Enacted December 17, 1980 |
| TSB-M-81(4)S | Taxability Of Futures Contracts For Precious Metals Traded On Commodity Exchanges |
| TSB-M-81(3)S | Taxability of Major Data Entry Techniques |
| TSB-M-81(2)S | Private Telephone Systems-Real Property Or Tangible Personal Property |
| TSB-M-81(1)S | 1980 Legislation - Amendments Affecting Organizations Exempt Under Section 1116(a)(4) |
| Select a Different Year | |
| TSB-M-80(19)S | Basis For Determining Existence of "Reasonable Cause" |
| TSB-M-80(18)S | Sales Tax Application To Airtape Transmissions |
| TSB-M-80(17)S | 1980 Legislation - Authorization For Tax On New York City Selected Services |
| TSB-M-80(16)S | 1980 Legislation - Chapter 724 of the Laws of 1980 - Effective June 30, 1980 |
| TSB-M-80(15)S | 1980 Legislation - Chapter 252 of the Laws of 1980 - Effective September 1, 1980 |
| TSB-M-80(14)S Rev | 1980 Legislation - Consumer Reports On Purchasers In Bulk Sale Transactions - Note: This TSB-M supersedes TSB-M-80(14)S dated November 5, 1980. |
| TSB-M-80(14)S | 1980 Legislation - Consumer Reports On Purchasers In Bulk Sale Transactions - Note: This TSB-M was superseded by TSB-M-80(14)S Rev. dated March 26, 1981. Therefore, TSB-M-80(14)S should no longer be relied upon. |
| TSB-M-80(13)S | Sales Tax Clearance For Motor Vehicle Registration In New York State - Non-Dealer Transactions |
| TSB-M-80(12)S (Supplement) |
Race Horses |
| TSB-M-80(12)S | Race Horses |
| TSB-M-80(11)S | Banks Qualify as Vendors When Selling Repossessed Motor Vehicles |
| TSB-M-80(10)S | Enactment of New York City Special Taxes on Receipts From Sales of Services Providing Parking, Garaging and Storing of Motor Vehicles (Manhattan) |
| TSB-M-80(9)S | Changes In Dollar Limitation Of "Garage Sale" Receipts - Sales Made By Persons Under Sixteen Years Of Age |
| TSB-M-80(8)S | Show Promoter Requirements As They Apply To Farmers' Markets |
| TSB-M-80(7)S | 1979 Amendments to the Tax Law |
| TSB-M-80(6)S | Taxability Of Purchases And Sales - By Cable Television And Other Transmission Service Companies |
| TSB-M-80(5)S | Ready Mix Transportation Charges |
| TSB-M-80(4.1)S | Air Cargo Containers |
| TSB-M-80(4)S | Exemptions For Commercial Aircraft |
| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
| TSB-M-80(2)S | Qualifications For and Proper Use Of Exempt Organization Certification For New York State Sales and Use Tax Purposes |
| TSB-M-80(1.3)S | Tax Rates To Be Collected By Localities On Certain Energy Sources and Services As of December 1, 1981 |
| TSB-M-80(1.2b)S | Changes In Local Tax on Certain Residential Energy Sources and Services |
| TSB-M-80(1.2a)S | Authorization For Reduction In Local Tax On Certain Energy Sources And Services |
| TSB-M-80(1.2)S | Authorization For Reduction In Local Tax On Certain Energy Sources And Services |
| TSB-M-80(1.1)S | Authorization For Reduction In Local Tax On Certain Energy Sources And Services |
| TSB-M-80(1)S | 1979 Legislation - Authorization for Reduction in Local Tax On Certain Energy Sources and Services |
| Select a Different Year | |
| TSB-M-79(15)S | Requirements For Separate Statement of Sales Tax |
| TSB-M-79(14.1)S | 1979 Legislation - Taxpayers Bill of Rights in Relation to Advisory Opinions and Other Rights |
| TSB-M-79(14)S | 1979 Legislation - Taxpayer's Bill Of Rights In Relation To Bulk Sales |
| TSB-M-79(13)S | 1979 Legislation - Reduction of Tax On Certain Parts, Tools, Supplies And Services To Tangible Personal Property Used Or Consumed In Production |
| TSB-M-79(12)S | 1979 Legislation - Honorary And Life Memberships |
| TSB-M-79(11)S | 1979 Legislation - Authorization For Tax On New York City Selected Services |
| TSB-M-79(10)S | 1979 Legislation - Changes In Registration Requirements |
| TSB-M-79(9)S | Taxability of Promotional Materials Sent Into New York State - Note - This TSB-M supersedes TSB-M-79(9)S dated July 10, 1979 which should be destroyed. |
| TSB-M-79(8)S | Universal Life Church Inc.- Misuse of Exempt Organization Certificates |
| TSB-M-79(7.1)S | Printing Industry |
| TSB-M-79(7)S | Limitations On Printing Industry Audits |
| TSB-M-79(6)S | Credit or Refund for Veterinarians |
| TSB-M-79(5)S | Television Sets Used by Patients in Hospitals |
| TSB-M-79(4.1)S | Changes In Taxable Status of Supplies Used By Photofinishers |
| TSB-M-79(4)S | Taxable Status of Supplies Used By Photofinishers |
| TSB-M-79(3)S | Definition of Newspapers & Periodicals |
| TSB-M-79(2)S | Charges Imposed for Late Filing or Underpayment on March Estimated Monthly Sales and Use Tax Returns (ST-803) |
| TSB-M-79(1)S | Percent of Vending Machine Sales Subject to Sales Tax |
| Select a Different Year | |
| TSB-M-78(19)S | Use of Aircraft Within New York State |
| TSB-M-78(18)S | Definition of an Air Line - Amendment to Regulation 528.10(b) |
| TSB-M-78(17)S | 1978 Legislation |
| TSB-M-78(16)S | Taxable Status of Free Admissions |
| TSB-M-78(15)S | Materials and Installation Contracts in Manufacturing Process |
| TSB-M-78(14)S | Application of New York State and Local Sales Tax to Goods and Services Sold to Persons Receiving Public Assistance |
| TSB-M-78(13)S | Coupons, Discounts, Premiums |
| TSB-M-78(12)S | Corporate Aircraft |
| TSB-M-78(11)S | 1978 Legislation |
| TSB-M-78(10)S | Concrete Accessory Items Incorporated Into Structures For Exempt Organizations |
| TSB-M-78(9)S | Sales Tax Application To Hotel And Motel Telephone Charges |
| TSB-M-78(8)S | Utility Bills - Late Payment Charges Not Subject to Sales Tax |
| TSB-M-78(7.2)S | Reduction in Rate on Certain Energy Sources and Services |
| TSB-M-78(7.1)S | Reduction in Rate on Certain Energy Sources and Services - Public Service Commission Classification Versus Actual Use |
| TSB-M-78(7)S | Reduction in Rate on Certain Energy Sources and Services |
| TSB-M-78(6)S | Volunteer Fire Companies |
| TSB-M-78(5)S | Demurrage Charges |
| TSB-M-78(4)S | Utilities - Problem Areas, Analysis and Determinations |
| TSB-M-78(3)S | Principal-Agent Relationship Guidelines for Advertising Agencies |
| TSB-M-78(2)S | Counsel Opinion - January 13, 1978 |
| TSB-M-78(1)S | Monthly Filing Requirements and Estimated Tax Returns |
| 1978-1S | Technical Services Bureau Bulletin - Computers |
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| Other information | |