Handbook of New York State and Local Taxes: October 2012

The Handbook of New York State and Local Taxes provides a general descriptive overview of the taxes which New York State and its local governments impose. For calendar-year taxes, except as otherwise noted, the descriptions apply to tax year 2012. For other taxes, the descriptions generally apply to the tax as in effect on September 1, 2012. Where applicable, scheduled law changes in subsequent periods are noted.

The Handbook does not include non-tax revenue sources such as motor vehicle fees and the Lottery. Instead, it focuses on taxes, especially those administered by the Department of Taxation and Finance.

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Handbook of New York State and Local Taxes - October 2012 (pdf)