2002 proposals—sales and use tax
March 12, 2002
Proposal 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. The amendments were proposed and signed by Commissioner Roth. 20 NYCRR sections 527.4(b) and (c), and section 527.5(b)(3)
Text of proposal
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
Submitted for publication in the 3/27/02 edition of the State Register.
Updated:
