Sales tax memos - 2009 (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-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S | Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S | Penalty and Interest Discount Program (PAID) |
| TSB-M-09(19)S | Sales and Use Tax Treatment for Sales of Modular Homes Modules Used to Build Modular Homes |
| TSB-M-09(18)S | Sales and Use Tax Exemption Related to the Repair and Maintenance of Aircraft Made Permanent |
| TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S | Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(16)S | Summary of the 2009 Sales and Use Tax Budget Legislation |
| TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S | Tax Preparer Registration Program |
| TSB-M-09(14)S | Extension of Sales and Use Tax Exemptions on Certain Purchases of Tangible Personal Property and Services for Leased Commercial Office Space in Lower Manhattan |
| TSB-M-09(13)S | Sales Tax on Gratuities and Service Charges |
| TSB-M-09(12)S | Changes to Qualified Empire Zone Enterprise (QEZE) Program (Articles 28 and 29) - Effective September 1, 2009 |
| TSB-M-09(11)S | New York State Sales Tax Treatment of Payments Made Under the Federal Consumer Assistance to Recycle and Save Act of 2009 (CARS Act) |
| TSB-M-09(10.1)S | Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers |
| TSB-M-09(10)S | New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers |
| TSB-M-09(9.1)S | Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Franchisors |
| TSB-M-09(9)S | New Requirement for the Filing of Information Returns for Franchisors |
| TSB-M-09(8.1)S | Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Insurers of Motor Vehicles |
| TSB-M-09(8)S | New Requirement for the Filing of Information Returns for Insurers of Motor Vehicles |
| TSB-M-09(7)S | Additional Guidance Relating to the Sales Tax on Certain Transportation Services |
| TSB-M-09(6)S | Special Supplemental Tax on the Rental of Passenger Cars Within the Metropolitan Commuter Transportation District |
| TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S | Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information |
| TSB-M-09(4)S | Amendments Affecting the Application of Sales and Use Tax to Aircraft, Vessels and Motor Vehicles |
| TSB-M-09(3)S | Definition of a Sales Tax Vendor is Expanded to Include Out-of-State Sellers with Related Businesses in New York State |
| TSB-M-09(2)S | Sales Tax Imposed on Certain Transportation Services |
| TSB-M-09(1)S | Increase in the Special Tax on the Rental of Passenger Cars |
Other information
Updated:
