2016 proposals—sales and use tax

March 15, 2016

Proposal of Amendments to Section 533.2(e) of the Sales and Use Tax Regulations. The rule requires that every person subject to the inventory monitoring for underground storage facilities requirements in New York State Department of Environmental Conservation Regulation 6 NYCRR § 613 that must already maintain daily inventory records for each tank (or battery of tanks if they are interconnected) must also provide or make available those records upon request by the New York State Department of Taxation and Finance. 20 NYCRR section 533.2(e).

Text of proposal

• PDF
• Word

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 03/30/16 edition of the State Register.

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