2005 adoptions—sales and use tax
July 27, 2005
Adoption of amendments to Part 538 of the Sales and Use Taxes regulations to implement Part R of Chapter 61 of the Laws of 2005 by making permanent the longstanding special requirements prescribed in Part 538 of the regulations which help to ensure compliance with the sales tax on parking services in Manhattan. 20 NYCRR section 538.2 (a)
Text of adoption
Submitted for publication in the 8/17/05 edition of the State Register.
February 7, 2005
Permanent adoption of amendments to the Sales and Use Taxes regulations to add new section 534.10, "Refunds and credits for vessel operators engaged in local transit service," to implement Part M of Chapter 60 of the Laws of 2004. 20 NYCRR Sections 534.4(a) and (b); and addition of section 534.10
Text of adoption
SAPA documentation
Submitted for publication in the 2/23/05 edition of the State Register.
