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Department of Taxation and Finance

Adoptions - corporation taxes 2004

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January 22, 2004

  • Adoption of amendments to Sections 1-3.3 and 1-3.4 of Subpart 1-3 of the Business Corporation Franchise Tax regulations to provide that limited participation in a trade show or shows in New York State is an activity deemed insufficient to subject a foreign corporation to tax under Article 9-A of the Tax Law. The rule also amends the regulations to reflect various statutory and non-substantive technical changes. 20 NYCRR sections 1-3.2, 1-3.3 and 1-3.4

   Text of Adoption

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   Submitted for publication in the 2/11/04 edition of the State Register.