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Summary of rule making actions 2016

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December 1, 2016

Emergency Adoption and Proposal of amendments to the Business Corporation Franchise Tax Regulations. The rule sets forth the receipts thresholds and rate for the Metropolitan Transportation Business Tax Surcharge. The amendments were adopted and signed by Executive Deputy Commissioner Manion on December 1, 2016. Emergency Adoption and Proposal

November 10, 2016

Adoption of amendments to 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 2016. 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 Executive Deputy Commissioner Manion on November 10, 2016. Adoption

Proposal of amendments to 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 2017. 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 Executive Deputy Commissioner Manion on November 10, 2016. Proposal

Proposal of amendments to the Public Access to Records Regulations and the Procedural Regulations to Expedite/Simplify the Processing of Powers of Attorney. The amendments were proposed and signed by Executive Deputy Commissioner Manion on November 10, 2016. Proposal

August 9, 2016

Adoption of amendments to 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 2016. 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 Boone on August 9, 2016. Adoption

Proposal of amendments to 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 2016. 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 Boone on August 9, 2016. Proposal

July 12, 2016

Adoption of amendments to 20 NYCRR sections 132.15(d) and 262.2(a), (b) and (c). The amendments clarify that rented tangible personal property is to be included in the property factor in the same manner as rented real property for purposes of allocating and apportioning income from sources within and without the State. The amendments were adopted and signed by Commissioner Boone on July 12, 2016. Adoption

May 20, 2016

Permanent Adoption of amendments to the Business Corporation Franchise Tax Regulations. The rule adds a new Part 9, Metropolitan Transportation Business Tax Surcharge, implementing Part A of Chapter 59 of the Laws of 2014, relating to the imposition of the metropolitan business tax surcharge. The amendments were adopted and signed by Commissioner Boone on May 20, 2016. Adoption

Adoption 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. The amendments were adopted and signed by Commissioner Boone on May 20, 2016. Adoption

Adoption of amendments to 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 2016. 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 Boone on May 20, 2016. Adoption

Proposal of amendments to 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 2016. 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 Boone on May 20, 2016. Proposal

May 5, 2016

Proposal of amendments to 20 NYCRR sections 132.15(d) and 262.2(a), (b) and (c). The amendments clarify that rented tangible personal property is to be included in the property factor in the same manner as rented real property for purposes of allocating and apportioning income from sources within and without the State. The amendments were proposed and signed by Commissioner Boone on May 5, 2016. Proposal

March 21, 2016

Permanent Adoption of amendments to Appendix 10-C of Title 20 NYCRR to provide New York City income tax withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2016. The amendments implement the changes required by Part B of Chapter 59 of the Laws of 2015 over a twelve-month period, rather than the shorter implementation period required for tax year 2015. The amendments were adopted and signed by Commissioner Boone on March 21, 2016.  Adoption

March 15, 2016

Emergency Adoption of amendments to Appendix 10-C of Title 20 NYCRR to provide New York City income tax withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2016. The amendments implement the changes required by Part B of Chapter 59 of the Laws of 2015 over a twelve-month period, rather than the shorter implementation period required for tax year 2015. The amendments were adopted and signed by Commissioner Boone on March 15, 2016. Emergency Adoption

Emergency Adoption and Proposal of amendments to the Business Corporation Franchise Tax Regulations. The rule adds a new Part 9, Metropolitan Transportation Business Tax Surcharge, implementing Part A of Chapter 59 of the Laws of 2014, relating to the imposition of the metropolitan business tax surcharge. The amendments were adopted on an emergency basis and proposed and signed by Commissioner Boone on March 15, 2016. Emergency Adoption and Proposal

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. The amendments were proposed and  signed by Commissioner Boone on March 15, 2016. Proposal

February 17, 2016

Adoption of amendments to 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 2016. 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 Boone on February 17, 2016. Adoption

Proposal of amendments to 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 2016. 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 Boone on February 17, 2016. Proposal

January 15, 2016

Emergency Adoption and Proposed Rulemaking of amendments to Appendix 10-C of Title 20 NYCRR to provide New York City income tax withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2016. The amendments implement the changes required by Part B of Chapter 59 of the Laws of 2015 over a twelve-month period, rather than the shorter implementation period required for tax year 2015. The amendments were adopted on an emergency basis and proposed and signed by Commissioner Boone on January 15, 2016. Emergency Adoption and Proposal


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