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Technical memoranda (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

Alcoholic beverages tax Medical marijuana excise tax
Authorized combative sports tax Metropolitan commuter transportation mobility tax
Beverage container tax Mortgage recording tax
Boxing and wrestling exhibitions tax NYC taxicab and hail vehicle trips
Cigarette and tobacco products tax Pari-mutuel tax
Corporation tax Petroleum business tax
Estate tax Public safety communications surcharge
Fuel use tax Real estate transfer tax
Gasoline and similar motor fuel tax Real property transfer gains tax
Gift tax Sales tax
Hazardous waste Stock transfer tax
Highway use tax Transportation Network Company Assessment 
Income tax  Waste tire management Fee
General publications and technical bulletins