Recent Additions

Corporation Tax: Subscription message

Beginning January 1, 2009, many corporations and tax return preparers will be required to e-file Article 9-A returns and extensions. If you're subject to the e-file mandate, why not try e-file now? You don't have to wait until January --- you can e-file now.

Memos/All Taxes: TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S, Changes in Procedures for Obtaining Guidance from the Tax Department

As part of the Tax Department's continuing effort to provide better taxpayer service and improve voluntary compliance, the department has changed some things about the way it provides guidance to taxpayers. These changes, which will be embodied in regulations to be proposed by the department, are designed to make the guidance process easier, faster, and more transparent.

Memos/Corporation Tax and Sales Tax: TSB-M-08(4.1)C, (2.1)S, Revised Information Regarding the Telecommunications Excise Tax Based on the Federal Internet Tax Freedom Act Amendments Act of 2007

Revision of certain information that was provided in TSB-M-08(4)C, (2)S, The Federal Internet Tax Freedom Act Amendments Act of 2007 and its Effect on the New York State Sales Tax and Telecommunications Excise Tax, relating to the 186-e tax on certain telecommunications services.

Memos/Sales Tax: TSB-M-08(9)S, Summary of the 2008 Sales and Use Tax Budget Legislation

This memorandum summarizes sales tax and certain multiple tax legislative changes enacted as part of the 2008 New York State Budget Bill, Chapter 57 of the Laws of 2008.

Memos/Miscellaneous Tax: & Sales Tax : TSB-M-08(4)M, (7)S, Clarification of Nonroad, Locomotive & Marine Diesel

As explained in TSB-M-07(2)M/(4)S, Treatment of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law, the Tax Department determined that nonroad, locomotive, and marine (NRLM) diesel fuel designated as 500 ppm sulfur NRLM diesel fuel or similar designations (e.g., 500 ppm dyed low sulfur nonroad diesel fuel) is unenhanced diesel motor fuel for the purposes of Articles 12-A, 13-A and 28 of the Tax Law. Questions have arisen requiring clarification of the information provided in that TSB-M.

Memos/Miscellaneous Tax: TSB-M-08(1)R, Changes to the Mortgage Recording Tax Rates Affecting Warren County

Note: This memorandum provides notification of changes to the mortgage recording tax rates affecting Warren County effective October 1, 2008.

Memos/Miscellaneous Tax: TSB-M-08(2)R, Extension of the Reduced Real Estate Transfer Tax Rate For Real Estate Investment Trusts

Section 1402(b)(2)(B) of the Tax Law has been amended to extend the reduced real estate transfer tax (transfer tax) rate for a conveyance of real property to a real estate investment trust (REIT) other than a conveyance made in connection with the initial formation of a REIT. The reduced tax rate is $1.00 for each $500 of consideration or fractional part thereof on conveyances of real property to a REIT. This reduced rate for conveyances to an existing REIT was scheduled to expire on September 1, 2008, but has been extended to apply to all such conveyances occurring before September 1, 2011.