Other tax types

Other tax types

• Tax preparer regulation and enforcement (Article 1)

Alcoholic beverages tax

• Eligibility for annual filing status expanded for certain alcoholic beverages distributors (Article 18)

Racing admissions tax

• Racing admissions tax (Racing, Pari-Mutuel Wagering and Breeding Law Articles 2, 3, 4, and 10; Tax Law Article 28)

Fuel use tax

• Extension of tax exemptions for alternative fuels (Articles 12-A, 13-A and 28)

Petroleum business tax

• Extension of tax exemptions for alternative fuels (Articles 12-A, 13-A and 28)

Taxicab and hail vehicle trip tax

• Filing and paying the taxicab and hail vehicle trip tax (Article 29-A) and congestion surcharge (Article 29-C)

Congestion surcharge

• Filing and paying the taxicab and hail vehicle trip tax (Article 29-A) and congestion surcharge (Article 29-C)

Highway use tax

• Change in filing frequency of highway use tax return

Medical cannabis

• Excise tax on medical cannabis (Article 20-B)

Adult-use cannabis

• Tax on adult-use cannabis products (Article 20-C)

Cigarette tax

• Cigarette tax enforcement and licensing (Articles 20 and 28)

Real estate transfer tax

• Definition of person expanded under the real estate transfer tax (Article 31)
• Responsibility for the payment of the real estate transfer tax (Article 31)
• Calculation of transfer tax no longer grossed-up under certain circumstances (Article 31)
• Limited liability company (LLC) reporting changes (Article 31)
• Modernization of real property transfer reporting (Tax Law Articles 22 and 31; Real Property Law Article 9)