Skip universal navigation

New York State Universal header

Skip to main content

Sales tax memos - 2005 (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 - 2005 (TSB-M)
NumberTitle
TSB-M-05(16)S Qualified Empire Zone Enterprise (QEZE) Exemptions from Sales and Compensating Use Tax
TSB-M-05(15)S Sales and Use Tax Exemption for Coin-operated Car Wash Services
TSB-M-05(14)S Sales and Use Tax Exemption for Machinery and Equipment Used in a Marine Terminal Facility
TSB-M-05(13)S Sales Tax Exclusion for the Service of Waste Removal from a Waste Transfer Station
TSB-M-05(12)S Sales and Use Tax Exemption on Certain Purchases of Tangible Personal Property and Services for Leased Commercial Office Space in Lower Manhattan
TSB-M-05(11)S Sales and Use Tax Exemption for Residential Solar Energy Systems Equipment
TSB-M-05(10)S Local New York City Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
TSB-M-05(6)M,(9)S Tax Information regarding direct wine shipments into New York State by out-of-state wineries
TSB-M-05(8.1)S Temporary Sales and Use Tax Exemption of Clothing and Footwear Tuesday, August 30, 2005, through Labor Day, Monday, September 5, 2005 (exemption within counties and cities)
TSB-M-05(8)S Temporary Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Seven-day exemption period - August 30,2005 through September 5, 2005)
TSB-M-05(7)S Summary of the 2005 Sales and Compensating Use Tax Budget Legislation
TSB-M-05(6)S, (3)M Purchases by New York Governmental Entities Through Properly Appointed Agents
TSB-M-05(5)S Exemption from Sales Tax on 75% of the Admission Charge to a Qualifying Place of Amusement Remains in Effect until October 1, 2006
TSB-M-05(4)S Sales and Use Taxes on Clothing and Footwear Remain in Effect through March 31, 2006
TSB-M-05(3)S Sales and Use Tax Exemption Certificates for the Girl Scouts of the USA and the Boy Scouts of America
TSB-M-05(2)S Fee on Hotel Occupancy in New York City
TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers

Other information

Updated: