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2012 proposals—sales and use tax

August 23, 2012

Proposal of amendments to section 527.9 of the Sales and Use Taxes Regulations to conform the regulations to the existing interpretation of statutory provisions by eliminating a one-week stay test that was used as one of the factors to determine whether the rental of a bungalow or similar living unit was subject to sales tax. The proposed rule also makes related clarifying and technical amendments in section 527.9 to reflect current statutory provisions concerning the sales tax on hotel occupancy. 20 NYCRR section 527.9.

Text of proposal

SAPA documentation

Submitted for publication in the 09/12/12 edition of the State Register.

Adoption

Updated: