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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.

Sales tax memos - 2009 (TSB-M)
NumberTitle
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: