2002 adoptions—sales and use tax
June 17, 2002
Adoption of amendments to Sections 527.4 and 527.5 of the Sales and Use Taxes regulations as published in Subchapter A of Chapter IV of Title 20 NYCRR, to provide in the regulations that separately stated, reasonable charges for alterations to all items of clothing are to be treated as tailoring, a service that is specifically excluded from New York State and local sales and compensating use taxes. 20 NYCRR sections 527.4(b) and (c), and section 527.5(b)(3)
Text of adoption
Submitted for publication in the 7/03/02 edition of the State Register.
January 25, 2002
Adoption of amendment to section 538.2 of the Sales and Use Taxes Regulations to reflect the extended expiration date of section 1142-A of the Tax Law amended pursuant to Chapter 407 of the Laws of 1999. Section 1142-A was amended with respect to the special requirements imposed by section 1142-A on certain parking facility operators which provide parking services in New York County (Manhattan). The amendments were adopted and signed by Commissioner Roth. 20 NYCRR section 538.2
Text of adoption
Submitted for publication in the 2/13/02 edition of the State Register.
