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Summary of rule making actions 2002

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November 18, 2002

Emergency adoption of amendments to Title 20 NYCRR to prescribe the dates for the 2003 Amnesty Program established by Part R of Chapter 85 of the Laws of 2002. The amendments were adopted and signed by Deputy Commissioner Cummings. Emergency Adoption

October 29, 2002

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption

Permanent adoption of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to reflect the provisions of Chapter 93 of the Laws of 2002 enacted June 25, 2002, relating to the increase of the New York City excise tax on cigarettes. The amendments were adopted and signed by Commissioner Roth. Adoption

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Roth. Proposal

September 17, 2002

Emergency readoption of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to reflect the provisions of Chapter 93 of the Laws of 2002 enacted June 25, 2002, relating to the increase of the New York City excise tax on cigarettes. The emergency amendments were adopted and signed by Commissioner Roth.  Emergency Readoption

August 26, 2002

Permanent adoption of amendments to the Tobacco Products Tax Regulations published in Subchapter 1 of Chapter 1 of Title 20 NYCRR, to Implement the provisions of Chapter 85 of the Laws of 2002 The amendments were adopted and signed by Commissioner Roth. Adoption

Proposal to permanently adopt the emergency amendments to the Cigarette Tax and the Cigarette Marketing Standards regulations to reflect the provisions of Chapter 93 of the Laws of 2002 enacted June 25, 2002, relating to the increase of the New York City excise Tax on cigarettes. The amendments were proposed and signed by Commissioner Roth. Proposal

July 25, 2002

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Roth. Proposal

June 28, 2002

Emergency adoption of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to reflect the provisions of Chapter 93 of the Laws of 2002 enacted June 28, 2002, relating to the increase of the New York City excise tax on cigarettes. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption

June 17, 2002

Adoption 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 adopted and signed by Commissioner Roth. Adoption

Emergency adoption and proposal of amendments to the Tobacco Products Tax regulations as published in Subchapter I of Chapter I of Title 20 NYCRR, to implement the provisions of Chapter 85 of the Laws of 2002. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption and Proposal

May 14, 2002

Permanent adoption of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations, to implement the provisions of Chapter 1 of the Laws of 2002. The amendments were adopted and signed by Commissioner Roth. Adoption

Adoption of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of such Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on and after June 1, 2002. The amendments also reflect the increase, to 4.0 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the City of New York's decision to let the additional tax on city taxable income, provided by section 1304-B of the Tax Law, revert to the maximum rate allowed. The amendments were adopted and signed by Commissioner Roth. Adoption

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Roth. Proposal

April 26, 2002

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption

March 12, 2002

Emergency adoption and proposal of amendments to the Cigarette Tax and Cigarette Marketing Standards regulation, to implement the provisions of Chapter 1 of the Laws of 2002. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption and Proposal

Proposal of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on and after June 1, 2002. The proposal also reflects the increase, to 4.0 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the City of New York's decision to let the additional tax on city taxable income, provided by section 1304-B of the Tax Law, revert to the maximum rate allowed. The amendments were proposed and signed by Commissioner Roth. Proposal

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. Proposal

February 19, 2002

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Roth. Proposal

January 25, 2002

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2002. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption

Adoption of amendment to section 538.2 of the Sales and Use Taxes Regulations to reflect the extended expiration date of section 1142-A of the Tax Law amended pursuant to Chapter 407 of the Laws of 1999. Section 1142-A was amended with respect to the special requirements imposed by section 1142-A on certain parking facility operators which provide parking services in New York County (Manhattan). The amendments were adopted and signed by Commissioner Roth. Adoption

Adoption of amendments to the Business Corporation Franchise Tax, the Franchise Tax on Banking Corporations, the Franchise Taxes on Insurance Corporations and the New York State Personal Income Tax regulations regarding the empire zone wage tax credit. The amendments were adopted and signed by Commissioner Roth. Adoption


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