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Adoptions - sales and use taxes 2006

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July 6, 2006

  • Adoption of amendments to the Sales and Use Taxes Regulations to reflect the 2003 legislative directive to insert new lines in such personal income tax forms and other tax forms as the Commissioner deems appropriate for purchasers to report unpaid sales and compensating use taxes. The rule provides for purchasers in certain situations to report and pay their sales and use tax liabilities with their personal income tax forms (on an annual basis) or other tax forms as the Commissioner deems appropriate. 20 NYCRR section 531.6

   Text of Adoption

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   Submitted for publication in the 7/26/06 edition of the State Register.


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