Sales tax memos - 1991 (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.
Number | Title |
---|---|
TSB-M-91(13)S | Telephone Answering Services Subject to Sales Tax Effective September 1, 1991 |
TSB-M-91(12)S | City of Niagara falls imposes a Sales Tax on the Sale of Utility Services, Food and Drink, Hotel Occupancy and Amusement Charges (Reporting Changes Niagara Falls (city) and Niagara County) |
TSB-M-91(11)S | Ulster County Imposes Sales and Use Tax on Residential Energy Sources and Services Effective March 1, 1991 |
TSB-M-91(10)S | Erie County Extends Its Additional 1% Local Sales and Use Tax Until February 29, 1992 |
TSB-M-91(9)S | City of Cortland Imposes Sales and Use Tax |
TSB-M-91(8)S | City of Oneonta Imposes a 3% Sales Tax on the Sale of Food and Drink When Sold in or by Restaurants, Taverns, or Other Establishments, or by Caterers Beginning March 1, 1991 |
TSB-M-91(7)S | State and Local Sales Tax Imposed on Parking Fees June 1, 1990 |
TSB-M-91(6)S | Rockland County Increases the Local Sales and Use Tax Rate From 2% to 2 1/2% Effective March 1, 1991 |
TSB-M-91(5)S | Cattaraugus County Extends Its Additional 1% Local Sales and Use Tax Until 1994 |
TSB-M-91(4)S | New York State Sales and Use Tax on Interior Cleaning and Maintenance Services |
TSB-M-91(3)S | Special Hotel Occupancy Tax |
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991 |
TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991 |
TSB-M-91(1)S | 1990 Amendments to the Sales Tax Law |
Other information
Updated: