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Summary of rule making actions 2003

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December 16, 2003

Proposal of amendments to the Personal Income Tax regulations to update Parts 113, 114, and 115 of Title 20 NYCRR concerning the New York State deduction (standard or itemized) used in computing the New York taxable income of a resident individual. The proposal provides for a reflection in the regulations of the Tax Appeals Tribunal decision in the Matter of James R. Shorter, Jr. The amendments were proposed and signed by Commissioner Eristoff. Adoption

Adoption to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2004. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003. This rule also reflects the decreases in the New York State, City of Yonkers and City of New York supplemental withholding tax rates that are applied to supplemental wage payments. The amendments were adopted and signed by Commissioner Eristoff. Adoption

November 12, 2003

Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. The emergency amendments were adopted and signed by Executive Deputy Commissioner Billet. Emergency Adoption

October 28, 2003

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 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 adopted and signed by Commissioner Eristoff. Adoption

Proposal of amendments to Sections 1-3.3 and 1-3.4 of Subpart 1-3 of the Business Corporation Franchise Tax regulations to provide that limited participation in a trade show or shows in New York State is an activity deemed insufficient to subject a foreign corporation to tax under Article 9-A of the Tax Law. The proposed rule also amends the regulations to reflect various statutory and non-substantive technical changes. The amendments were proposed and signed by Commissioner Eristoff. Proposal

Proposal of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to require wholesale dealers of cigarettes who sell cigarettes at retail to also register as retail dealers of cigarettes, thereby providing separate authorities for each activity. As a result, wholesale dealers who also sell cigarettes at retail, who are now effectively immune from penalties applicable to their retail activities, will become subject to suspension and revocation penalties in conjunction with their retail sales of cigarettes. The proposed rule also amends the regulations to reflect various statutory changes. The amendments were proposed and signed by Commissioner Eristoff. Proposal

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 2004. 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 Eristoff. Proposal

October 14, 2003

Proposal to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2004. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003. This proposed rule also reflects the decreases in the New York State, City of Yonkers and City of New York supplemental withholding tax rates that are applied to supplemental wage payments. The amendments were proposed and signed by Commissioner Eristoff. Proposal

October 2, 2003

Adoption to repeal obsolete regulations regarding the eligible business facility credit for corporation taxes. The rule repeals Subpart 5-1 of the Business Corporation Franchise Tax regulations, Subpart 20-1 of the Franchise Tax on Banking Corporations regulations, Subpart 32-3 of the Franchise Taxes on Insurance Corporations regulations, and Appendix 1 of Chapter I of Title 20 NYCRR. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption

Permanent adoption of the rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A of that Title to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption

Permanent adoption of the rule 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 or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption

September 10, 2003

Proposal of Indian tax enforcement provisions. The amendments were proposed and signed by Acting Commissioner Eristoff. Proposal

August 26, 2003

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 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

Emergency readoption of amendments to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A of that Title to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Readoption

Emergency readoption 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 or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth Emergency Readoption

Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption

July 28, 2003

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 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 adopted and signed by Commissioner Roth. Adoption

Proposal to repeal obsolete regulations regarding the eligible business facility credit for corporation taxes. The rule repeals subpart 5-1 of the Business Corporation Franchise Tax regulations, subpart 20-1 of the Franchise Tax on Banking Corporations regulations, subpart 32-3 of the Franchise Taxes on Insurance Corporations regulations and and Appendix 1 of Chapter I of Title 20 NYCRR. The amendments were proposed and signed by Commissioner Roth. Proposal

Proposal to permanently adopt the emergency rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. The amendments were proposed and signed by Commissioner Roth. Proposal

Proposal to permanently adopt the emergency rule 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 or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The amendments were proposed and signed by Commissioner Roth. Proposal

July 1, 2003

Emergency adoption 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 or after July 1, 2003. The proposal also reflects the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption

June 12, 2003

Emergency adoption of amendments to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The emergency rule also reflects the increase, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in a chapter of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption

May 12, 2003

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 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

April 9, 2003

Adoption of amendments to section 132.19 of the Personal Income Tax Regulations to codify (for New York State purposes) Federal Public Law 106-489. This law provides that compensation paid to certain nonresident maritime employees performing assigned duties on vessels in more than one state is subject to income tax only in the individual's state of residence. The amendments were adopted and signed by Commissioner Roth. Adoption

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 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 adopted and signed by Commissioner Roth. Adoption

January 28, 2003

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 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 adopted and signed by Commissioner Roth. Adoption

Proposal of amendments to section 132.19 of the Personal Income Tax Regulations to codify (for New York State purposes) Federal Public Law 106-489. This law provides that compensation paid to certain nonresident maritime employees performing assigned duties in more than one state is subject to income tax only in the individual's state of residence. The amendments were proposed and signed by Commissioner Roth. Proposal

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 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

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