STATE OF NEW YORK
	DEPARTMENT OF TAXATION AND FINANCE
	COMMISSIONER OF TAXATION AND FINANCE
	ALBANY, NEW YORK

	Pursuant to the authority contained in subdivision First of section 171, subdivisions (1) and (8) of section 1142, and section 1250 (not subdivided) of the Tax Law, the Commissioner of Taxation and Finance hereby makes and adopts the following amendments to the Sales and Use Taxes Regulations, as published in Subchapter A of Chapter IV of Title 20 of the Official Compilation of Codes, Rules and Regulations of the State of New York, such amendments to read as follows:
	Section 1.  Paragraph (2) of subdivision (c) of section 526.6 of the regulations is amended to read as follows:
	(2) A sale for resale will be recognized only if the vendor receives a properly completed resale certificate.  See [sections] section 532.4 [and 532.6] of this Title.
  	Section 2.  The cross-reference in subdivision (b) of section 528.23 of the regulations is REPEALED.
	Section 3.  Section 532.6 of the regulations is REPEALED.

								_______________________________
								Robert L. Megna
							Commissioner of Taxation and Finance

Dated:  Albany, New York
	 February 19, 2008