2019 proposals—sales and use tax

February 12, 2019

Emergency Readoption and Proposal of amendments to the Sales and Use and Other Miscellaneous Tax Regulations to add a new Subchapter E (sections 700.1 through 700.4) to Chapter IV of Title 20 of the Codes, Rules and Regulations of the State of New York.  20 NYCRR sections 171, subdivision First and 1096(a) and Tax Law Article 29-C.

Text of proposal

• PDF
• Word

SAPA documentation

• Statement of Necessity
• Summary
• Regulatory Impact Statement
• Regulatory Flexibility Analysis for Small Business and Local Governments
• Rural Area Flexibility Analysis
• Job Impact Statement

Submitted for publication in the 2/27/19 edition of the State Register.