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Sales tax memos - 2008 (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 - 2015 (TSB-M)
NumberTitle
TSB-M-08(15)S Regulatory Amendments Related to Sales Made by Certain Sales Tax Exempt Organizations - Effective January 1, 2009
TSB-M-08(14)S Sales Tax Treatment of a Lease or Rental of Real Property for the Purpose of Parking, Garaging, or Storage of Motor Vehicles
TSB-M-08(13)S Changes Regarding the Issuance of Certificates of Authority to Show and Entertainment Vendors
TSB-M-08(12)S, (9)M Refunds or Credits Allowed to Credit Card Issuers or Fuel Distributors on Credit Card Purchases of Motor Fuel by Exempt Government Entities
TSB-M-08(11)S Sales and Use Tax Exemptions Relating to Certain Ferry Boats
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S Voluntary Disclosure and Compliance Program
TSB-M-08(9)S Summary of the 2008 Sales and Use Tax Budget Legislation
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S Changes in Procedures for Obtaining Guidance from the Tax Department
TSB-M-08(4)M, (7)S Clarification of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law
TSB-M-08(6)S Sales Tax Treatment of Waste Tire Management and Recycling Charges Imposed by Tire Sellers
TSB-M-08(5)S Tax Law Amendments Related to Sales Made by Certain Sales Tax Exempt Organizations Effective September 1, 2008
TSB-M-08(4.1)S Postponement of Effective Date of Tax Department Policy Change on Sales Tax on Parking Services
TSB-M-08(4)S Sales Tax on Parking Services
TSB-M-08(3.1)S Additional Information on How Sellers May Rebut the New Presumption Applicable to the Definition of Sales Tax Vendor as Described in TSB-M-08(3)S
TSB-M-08(3)S New Presumption Applicable to Definition of Sales Tax Vendor
TSB-M-08(4.1)C, (2,1)S Revised Information Regarding the Telecommunications Excise Tax Based on the Federal Internet Tax Freedom Act Amendments Act of 2007
TSB-M-08(4)C, (2)S The Federal Internet Tax Freedom Act Amendments Act of 2007 and its Effect on the New York Sales Tax and Telecommunications Excise Tax
TSB-M-08(1)S Sales Tax Treatment of TV Converter Box Coupons

Other information

Updated: