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Metropolitan commuter transportation mobility tax (MTA payroll tax) advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
 

Metropolitan commuter transportation mobility tax (MTA payroll tax) advisory opinions (TSB-A)
NumberPetitioner
2014
TSB-A-14(2)MCTMT Whether nonqualified deferred compensation earnings are considered taxable for purposes of the Metropolitan Commuter Transportation Mobility Tax (MCTMT) at the time the earnings become vested to the employee or at the time the earnings are distributed to the employee.
TSB-A-14(1)MCTMT MCTMT Whether Petitioner's occasional performances in the Metropolitan Commuter Transportation District (MCTD) and the presence of his business manager and accountant in the MCTD subject Petitioner to the Metropolitan Commuter Transportation Mobility Tax.
2013
TSB-A-13(2)MCTMT If Petitioner's only location is a facility outside the MCTD, does the residence of several of Petitioner's employees within the MCTD subject Petitioner to MCTMT when substantially all the employees' work is performed at Petitioner's facility.
TSB-A-13(1)MCTMT Whether a not-for-profit corporation, which operates a school licensed under Article 89 of the Education Law, and which also provides other services to individuals with developmental disabilities, is exempt from the Metropolitan Commuter Transportation Mobility Tax (MCTMT) pursuant to the "eligible educational institution" exception
2011
TSB-A-11(1)MCTMT Under which circumstances does the Metropolitan Commuter Transportation Mobility Tax apply when compensation is paid to its employees
2010
TSB-A-10(2)MCTMT Whether the individual partners of a partnership conducting business in the Metropolitan Commuter Transportation Department (MCTD) are subject to the New York State Metropolitan Commuter Transportation Mobility Tax (MCTMT)
TSB-A-10(1.1)MCTMT Whether benefits paid to members of a union health and welfare benefit plan are wages subject to the New York State metropolitan commuter transportation tax (MCTMT), and whether Petitioner is required to pay the MCTMT on those benefits
TSB-A-10(1)MCTMT Whether union member benefits are subject to the metropolitan commuter transportation mobility tax (MCTMT) and whether the administrator of the benefit plan is required to pay the MCTMT on these benefits
2009
TSB-A-09(1)MCTMT Whether a federally chartered credit union is subject to the Metropolitan Commuter Transportation Mobility Tax

Other information

Updated: