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Adoptions - sales and use taxes 2002

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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

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   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

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   Submitted for publication in the 2/13/02 edition of the State Register.


Updated: