Proposals - Sales and Use Taxes 2008

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December 16, 2008

  • Proposal of amendments to section 527.9 of the Sales and Use Taxes Regulations. The proposed amendments update the regulations to reflect current statutory provisions and policies of the Department related to the tax imposed on rent received for hotel occupancy in New York State. 20 NYCRR section 527.9.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consensus Rulemaking Determination

Job Impact Statement

Summary

   Submitted for publication in the 12/31/08 edition of the State Register.

   Adoption

October 14, 2008

  • Proposal of amendments to the Sales and Use Taxes Regulations regarding the sales tax on sales by certain exempt organizations. The proposed amendments update the regulations to reflect Part KK-1 of Chapter 57 of the Laws of 2008, which expanded the "shop or store" provisions of the Tax Law by requiring certain exempt organizations to collect sales tax on additional sales, including remote sales made with regularity, frequency, and continuity. The amendments also establish rules relating to auction sales by these exempt organizations. 20 NYCRR sections 526.10, 529.7, 529.8, and 529.9

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

   Submitted for publication in the 10/29/08 edition of the State Register.

   Adoption

August 26, 2008

  • Proposal of amendments to Parts 533, 539, and 540 of the Sales & Use Taxes Regulations to streamline the sales tax re-registration process for show and entertainment vendors and other persons. The proposed amendments also enable the Department to better administer and ensure compliance with the provisions contained in Articles 28 and 29 of the Tax Law and in Part LL-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 533, 539, and 540.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consolidated Documents

Regulatory Impact Statement

Summary

   Submitted for publication in the 9/10/08 edition of the State Register.

   Adoption

May 27, 2008

  • Emergency Adoption and Proposal of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 70, 74, 79, 80, 82 and section 526.5.

   Text of Emergency Adoption and Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 6/11/08 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: August 29, 2012