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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.

Sales tax memos - 1991 (TSB-M)
NumberTitle
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: