Proposals - Sales and Use Taxes 2012

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August 23, 2012

  • Proposal of amendments to section 527.9 of the Sales and Use Taxes Regulations to conform the regulations to the existing interpretation of statutory provisions by eliminating a one-week stay test that was used as one of the factors to determine whether the rental of a bungalow or similar living unit was subject to sales tax. The proposed rule also makes related clarifying and technical amendments in section 527.9 to reflect current statutory provisions concerning the sales tax on hotel occupancy. 20 NYCRR section 527.9.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consensus Rulemaking Determination

Job Impact Statement

   Submitted for publication in the 09/12/12 edition of the State Register.

   Adoption


The official versions of the rule making action documents are published in the State Register, produced by the New York State Department of State.

The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR).

To contact the Department of State, visit its Web site at www.dos.ny.gov

Updated: November 19, 2012