|
||||||||
|
||||||||
|
|
|
| Adoptions by Type: Corporation Taxes | Personal Income Taxes | Sales and Use Taxes | Miscellaneous Taxes | Procedural Administrative | |
|
Select a year:
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
|
|
2008 |
|
| ● |
Adoption of amendments to Parts 533, 539, and 540 of the Sales & Use Taxes Regulations to streamline the sales tax re-registration process for show and entertainment vendors and other persons. The amendments also enable the Department to better administer and ensure compliance with the provisions contained in Articles 28 and 29 of the Tax Law and in Part LL-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 533, 539, and 540. Text of AdoptionPDF | Word | RTF Submitted for publication in the 11/19/08 edition of the State Register. |
|
Return to top |
|
| ● |
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 2008. 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. 20 NYCRR section 492.1(b)(1). Text of AdoptionPDF | Word | RTF Submitted for publication in the 11/19/08 edition of the State Register. |
|
Return to top |
|
| ● |
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 2008. 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. 20 NYCRR section 492.1(b)(1). Text of AdoptionPDF | Word | RTF Submitted for publication in the 9/10/08 edition of the State Register. |
|
Return to top |
|
| ● |
Permanent adoption of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 70, 74, 79, 80, 82 and section 526.5. Text of Adoption● Sales Taxes ● Miscellaneous Taxes Submitted for publication in the 8/13/08 edition of the State Register. |
|
Return to top |
|
| ● | Adoption of amendments to the Business Corporation Franchise Tax
Regulations and the Personal Income Tax Regulations regarding
eligibility for the credit for taxicabs and livery service vehicles
accessible by individuals with disabilities. 20 NYCRR Subpart
5-5 and section 106.5. Text of Adoption PDF | Word | RTF SAPA Documentation ● Corporation Taxes ● Income Taxes Submitted for publication in the 6/11/08 edition of the State Register. |
|
Return to top |
|
| ● |
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 2008. 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. 20 NYCRR section 492.1(b)(1). Text of Adoption PDF | Word | RTF Submitted for publication in the 6/11/08 edition of the State Register. |
|
Return to top |
|
|
April 22, 2008 |
|
| ● |
Adoption of amendments to the Tobacco Products Tax Regulations to
codify in regulation the reporting requirement for distributors of
tobacco products that import, cause to be imported, or manufacture
roll-your-own (RYO) cigarette tobacco to file a supplemental
schedule to account for the RYO cigarette tobacco imported or caused
to be imported into New York State, or manufactured in New York
State. 20 NYCRR section 89.4. Text of Adoption PDF | Word | RTF Submitted for publication in the 5/7/08 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to update section 117.5 of the Personal Income Tax Regulations to conform with federal treatment of allocations in partnership agreements which do not have substantial economic effect, in keeping with Internal Revenue Code section 704(b). 20 NYCRR sections 3-13.5(a)(1) and 117.5. Text of AdoptionPDF | Word | RTF Submitted for publication in the 5/7/08 edition of the State Register. |
|
Return to top |
|
|
February 19, 2008 |
|
| ● |
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 2008. 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. 20 NYCRR section 492.1(b)(1). Text of Adoption PDF | Word | RTF Submitted for publication in the 03/05/08 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to the Sales and Use Taxes Regulations to
repeal section 532.6, “Out-of-state resale permit,” and related
references to the obsolete section. 20 NYCRR sections
526.6(c)(2), 528.23(b),and 532.6.
Text of Adoption PDF | Word | RTF Submitted for publication in the 03/05/08 edition of the State Register. |
|
Return to top |
|
|
January 15, 2008 |
|
| ● |
Adoption of amendments to the Cigarette Tax and Cigarette Marketing
Standards Regulations to delete obsolete references to the 75 cent
cigarette tax stamp and packages of 10 cigarettes. 20 NYCRR
sections 74.2 and 82.2.
Text of Adoption PDF | Word | RTF Submitted for publication in the 01/30/08 edition of the State Register. |
|
Return to top |
|
|
2007 |
|
|
December 11, 2007 |
|
| ● |
Adoption of amendments to update
sections 533.3(d) and (g)(1) of the Sales and Use Taxes Regulations
by deleting obsolete information and better reflecting the current
policies of the Department concerning annual sales and use tax
returns. 20 NYCRR sections 533.3(d) and (g)(1).
Text of Adoption PDF | Word | RTF Submitted for publication in the 12/26/07 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to the Tobacco Products Tax Regulations
relating to requiring tobacco products wholesale dealers to file new
informational returns that detail their purchases, sales, and prices
of cigars and other tobacco products. 20 NYCRR Part 90.
Text of Adoption PDF | Word | RTF Submitted for publication in the 12/26/07 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to the Business
Corporation Franchise Tax Regulations relating to repurchase
agreements and securities lending agreements held by registered
securities brokers and dealers. The amendments provide that
repurchase agreements and securities lending agreements held by
registered securities brokers or dealers may not be considered
investment capital so that the income and expenses from these
agreements must be included in the computation of business income
for such taxpayers. 20 NYCRR
sections 3-3.2, 4-4.3, 4-4.7, and 6-2.7.
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/26/07 edition of the State Register. |
|
Return to top |
|
|
November 13, 2007 |
|
| ● |
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 2007. 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. 20 NYCRR
section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 11/28/07 edition of the State Register. |
|
Return to top |
|
|
August 21, 2007 |
|
| ● |
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 2007. 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. 20 NYCRR section
492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 9/5/07 edition of the State Register. |
|
Return to top |
|
|
July 17, 2007 |
|
| ● |
Adoption of amendments to Part 561
and repeal of Part 562 of Sales and Use Taxes Regulations relating
to the regional average retail prices of motor fuel and diesel motor
fuel, to reflect statutory amendments. 20 NYCRR Parts
561and 562
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 8/1/07 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to Part 415 of the Motor
Fuel Tax Regulations to reflect statutory amendments extending the
period for applying for a refund, credit or reimbursement from two
years to three years. 20 NYCRR sections 415.1-415.3 and
415.5
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 8/1/07 edition of the State Register. |
|
Return to top |
|
|
May 15, 2007 |
|
| ● |
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 2007. 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. 20 NYCRR
section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 5/30/07 edition of the State Register. |
|
Return to top |
|
|
February 14, 2007 |
|
| ● |
Adoption of amendments to the Business Corporation Franchise Tax
Regulations, the Franchise Tax on Banking Corporations Regulations,
and the Personal Income Tax Regulations of Title 20 NYCRR. The
amendments set forth a credit proration rule for the Security
Training Tax Credit where a qualified security officer is not
employed for a full year. 20 NYCRR Subparts 5-4 and 20-7
and section 106.3.
Text of Adoption PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to Part 530 of the Sales and Use Taxes
Regulations. The amendments update and simplify Part 530 by
eliminating obsolete and unnecessary sales and use tax rates that
are set by and pursuant to the Tax Law, and by eliminating redundant
provisions of Part 530. 20 NYCRR Part 530 and section 532.1
Text of Adoption PDF I Word I RTF Submitted for publication in the 3/7/07 edition of the State Register. |
|
Return to top |
|
| ● |
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 2007. 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. 20 NYCRR section
492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. |
|
Return to top |
|
|
2006 |
|
|
December 12, 2006 |
|
| ● |
Adoption of amendments to the Procedural Regulations published in
Title 20 NYCRR Chapter IX. The rule provides a definition of a
New York reportable transaction and the disclosure requirements for
participating in a New York reportable transaction. 20
NYCRR Part 2500.
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/27/06 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to the Personal Income
Tax Regulations in Title 20 NYCRR to provide allocation rules for
certain nonresidents and part-year residents who were granted stock
options, stock appreciation rights, or restricted stock. 20 NYCRR
Parts 132 and 154
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/27/06 edition of the State Register. |
|
Return to top |
|
|
November 7, 2006 |
|
| ● |
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 2006. 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.
20 NYCRR section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 11/22/06 edition of the State Register. |
|
Return to top |
|
|
October 17, 2006 |
|
| ● |
Adoption of
amendments to the Business Corporation Franchise Tax Regulations to
provide comprehensive guidance with regard to the computation of tax
under Article 9-A of the Tax Law for corporations that are partners
in partnerships or which are members of limited liability companies
that are treated as partnerships under Article 9-A. 20
NYCRR section 1-2.6 and Parts 3 and 4
Text of Adoption PDF | Word | RTF Submitted for publication in the 11/01/06 edition of the State Register. |
|
Return to top |
|
|
October 10, 2006 |
|
| ● |
Adoption of
amendments to Parts 2396 (withholding tax – Article 22) and 2397
(Articles 12-A, 13-A, 28 and 29) of the Procedural Regulations
published in Title 20 NYCRR Chapter IX. The amendments update
the regulations to reflect enhancements to the Department's
electronic funds transfer system. 20 NYCRR Parts 2396 and
2397.
Text of Adoption PDF | Word | RTF Submitted for publication in the 10/25/06 edition of the State Register. |
|
Return to top |
|
|
August 7, 2006 |
|
| ● |
Permanent adoption of amendments to the Fuel Use Tax Regulations to
amend the fuel use tax rates for the calendar quarter beginning
April 1, 2006, and ending June 30, 2006, to reflect recently enacted
legislation that implements a State sales and use tax reduction on
sales of motor fuel and diesel motor fuel and to calculate such
rates on an average basis for this three month period pursuant to
section 528(c) of the Tax Law. 20 NYCRR section 492.1(b)(1)(xliii)
Text of Adoption PDF I Word I RTF Submitted for publication in the 8/23/06 edition of the State Register. |
|
Return to top |
|
|
July 6, 2006 |
|
| ● |
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 2006. 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.
20 NYCRR section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 7/26/06 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to the Sales and Use
Taxes Regulations to reflect the 2003 legislative directive to
insert new lines in such personal income tax forms and other tax
forms as the Commissioner deems appropriate for purchasers to report
unpaid sales and compensating use taxes. The rule provides for
purchasers in certain situations to report and pay their sales and
use tax liabilities with their personal income tax forms (on an
annual basis) or other tax forms as the Commissioner deems
appropriate. 20 NYCRR section 531.6
Text of Adoption PDF | Word | RTF Submitted for publication in the 7/26/06 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of
technical amendments to the Procedural Regulations concerning
taxpayer record retention formats to reflect the renumbering of a
citation to the Electronic Signatures and Records Act, and to update
references to enabling state and federal legislation. 20
NYCRR section 2402.1(a)
Text of Adoption PDF | Word | RTF Submitted for publication in the 7/26/06 edition of the State Register. |
| Return to top | |
|
April 25, 2006 |
|
| ● |
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 2006. 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. 20 NYCRR
section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 5/10/06 edition of the State Register. |
|
Return to top |
|
|
February 16, 2006 |
|
| ● |
Adoption of amendments to Part 2399 of the
Procedural Regulations to update the Department’s regulations
concerning the timeliness of documents and payments that are filed
and remitted by electronic means. 20 NYCRR Part 2399
Text of Adoption PDF | Word | RTF Submitted for publication in the 3/8/06 edition of the State Register. |
|
Return to top |
|
|
January 10, 2006 |
|
| ● |
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 2006. 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. 20 NYCRR section
492.1(b)(1) Text of Adoption PDF | Word | RTF Submitted for publication in the 1/25/06 edition of the State Register. |
|
Return to top |
|
|
2005 |
|
|
December 13, 2005 |
|
| ● |
Adoption of amendments to Part 120 of the Personal
Income Tax regulations to eliminate the requirement that a taxpayer
submit a copy of the income tax return filed with another jurisdiction
when claiming the resident tax credit and to update Part 120.
20 NYCRR Part 120 Text of Adoption PDF | Word | RTF Submitted for publication in the 12/28/05 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to Parts 152 and 157 of the
Personal Income Tax regulations to allow a taxpayer who files a proper
application for an extension of time to file their New York State income
tax return an automatic six-month extension of time, rather than the
previously allowed four-month automatic extension period. 20
NYCRR Parts 152 and 157 Text of Adoption PDF | Word | RTF Submitted for publication in the 12/28/05 edition of the State Register. |
|
Return to top |
|
|
November 22, 2005 |
|
| ● |
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, 2006. The rule also reflects the decrease in the New
York State and City of New York supplemental withholding tax rates
applied to supplemental wage payments and the increase in such rate for
the City of Yonkers. 20 NYCRR
sections 171.4(b)(1), 251.1(b), and 291.1(b); and Appendixes 10, 10-A,
and 10-C Text of Adoption Submitted for publication in the 12/7/05 edition of the State Register. |
|
Return to top |
|
|
October 11, 2005 |
|
| ● |
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
2005. 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. 20 NYCRR section
492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 10/26/05 edition of the State Register. |
|
Return to top |
|
|
September 16, 2005 |
|
| ● |
Adoption of amendments to Parts
5000 and 5005 of the Compromises Regulations published in Title 20
NYCRR Chapter XIII. The rule amends the regulations regarding
offers in compromise to reflect existing Department policy. The rule
also reflects legislative amendments and technical corrections.
20 NYCRR Parts 5000 and 5005
Text of Adoption PDF | Word | RTF Submitted for publication in the 10/5/05 edition of the State Register. |
|
Return to top |
|
|
July 27, 2005 |
|
| ● |
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 2005. 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.
20 NYCRR section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 8/17/05 edition of the State Register. |
|
Return to top |
|
|
May 24, 2005 |
|
| ● |
Permanent adoption of amendments
to sections 153.6 and 158.12 of the Personal Income Tax
regulations. The rule amends the regulations to eliminate the
manual signature requirement for tax return preparers and to
conform New York State requirements for tax return preparers to
federal requirements.
20 NYCRR Sections 153.6 and
158.12 Text of Adoption PDF | Word | RTF Submitted for publication in the 6/8/05 edition of the State Register. |
|
Return to top |
|
|
April 12, 2005 |
|
| ● |
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 2005. 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.
20 NYCRR section 492.1(b)(1) Text of Adoption PDF | Word | RTF Submitted for publication in the 4/27/05 edition of the State Register. |
|
Return to top |
|
|
February 7, 2005 |
|
| ● |
Permanent adoption of amendments to the Sales and Use Taxes
regulations to add new section 534.10, “Refunds and credits for
vessel operators engaged in local transit service,” to implement
Part M of Chapter 60 of the Laws of 2004. 20 NYCRR Sections
534.4(a) and (b); and addition of section 534.10 Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 2/23/05 edition of the State Register. |
|
Return to top |
|
|
January 4, 2005 |
|
| ● |
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
2005. 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. 20
NYCRR section 492.1(b)(1) Text of Adoption PDF | Word | RTF Submitted for publication in the 1/19/05 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to Parts 2392, 2396 and 2397
of the Procedural Regulations published in Title 20 NYCRR
Chapter
IX. The
amendments add a citation for the penalty imposed on partnerships and
S-corporations who fail to pay estimated taxes for their
partners/shareholders into the list of penalties that can be
abated by a showing of reasonable cause. The amendments also
clarify that the general provisions for reasonable cause will
apply to certain penalties imposed upon participants in the
Electronic Funds Transfer programs for sales tax and withholding
tax. 20 NYCRR Parts 2392, 2396 and 2397 Text of Adoption PDF | Word | RTF Submitted for publication in the 1/19/05 edition of the State Register. |
|
Return to top |
|
|
November 29, 2004 |
|
| ● |
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,
2005. 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 and a New York
City local law. 20 NYCRR Appendixes 10, 10-A, and 10-C Text of Adoption Submitted for publication in the 12/15/04 edition of the State Register. |
|
Return to top |
|
|
October 25, 2004 |
|
| ● |
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 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.
20 NYCRR section 492.1(b)(1) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/10/04 edition of the State Register. |
|
Return to top |
|
|
July 7, 2004 |
|
| ● | 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 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. 20 NYCRR section 492.1(b)(1) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 7/28/04 edition of the State Register. |
|
Return to top |
|
|
April 29, 2004 |
|
| ● | 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 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. 20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 5/19/04 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption of amendments to the Sales and Use Taxes regulations to
correct Section 528.7 (Farming) and, in part, Section 528.22 (Fuel,
gas, electricity, refrigeration and steam and like services used in
production) of the regulations to reflect current Tax Law as it
pertains to farming and commercial horse boarding operations. 20
NYCRR sections 528.7 and 528.22 Text of Adoption PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 5/19/04 edition of the State Register. |
|
Return to top |
|
|
March 30, 2004 |
|
| ● | Permanent 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. 20 NYCRR Part 163 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 4/14/04 edition of the State Register. |
|
Return to top |
|
|
February 24, 2004 |
|
| ● | Adoption 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 rule provides for a reflection in the
regulations of the Tax Appeals Tribunal decision in the Matter of
James R. Shorter, Jr. 20 NYCRR Parts 113, 114, and 115 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 3/10/04 edition of the State Register. |
|
Return to top |
|
|
January 22, 2004 |
|
| ● |
Adoption 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 rule also
amends the regulations to reflect various statutory and
non-substantive technical changes. 20 NYCRR sections 1-3.2, 1-3.3
and 1-3.4 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/11/04 edition of the State Register. |
|
Return to top |
|
| ● |
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 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. 20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/11/04 edition of the State Register. |
|
Return to top |
|
| ● |
Adoption 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 rule also amends the regulations to reflect various
statutory changes. 20 NYCRR sections 70.2, 72.1, 73.2, 74.4,
78.4, 82.1-82.3 and 85.1 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/11/04 edition of the State Register. |
|
Return to top |
|
|
2003 |
|
|
December 16, 2003 |
|
| ● |
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. 20 NYCRR sections 171.4(b)(1), 251.1(b), and
291.1(b); Appendixes 10, 10-A, and 10-C Text of Adoption Submitted for publication in the 12/31/03 edition of the State Register. |
|
Return to top |
|
|
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.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/12/03 edition of the State Register. |
|
Return to top |
|
|
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. 20 NYCRR Subparts 5-1, 20-1, 32-3;
and Appendix 1 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 10/22/03 edition of the State Register. |
|
Return to top |
|
| ● |
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. 20 NYCRR sections 171.4(b)(1) and 251.1(b);
Appendixes 10 and 10-A Text of Adoption Submitted for publication in the 10/22/03 edition of the State Register. |
|
Return to top |
|
| ● |
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. 20 NYCRR section 291.1(b);
Appendix 10-C Text of Adoption Submitted for publication in the 10/22/03 edition of the State Register. |
|
Return to top |
|
| 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.
20 NYCRR section 492.1(b)
Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 8/13/03 edition of the State Register. |
|
Return to top |
|
|
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.
20 NYCRR Part 132 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 4/30/03 edition of the State Register. |
|
Return to top |
|
| ● |
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.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 4/30/03 edition of the State Register. |
|
Return to top |
|
|
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.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/12/03 edition of the State Register. |
|
Return to top |
|
|
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. 20 NYCRR
section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/13/02 edition of the State Register. |
|
Return to top |
|
| ● |
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.
20 NYCRR Parts 74, 80, and 82 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/13/02 edition of the State Register. |
|
Return to top |
|
|
August 26, 2002 |
|
| ● |
Permanent adoption 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. 20 NYCRR sections 89.1 and 89.3 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 9/11/02 edition of the State Register. |
|
Return to top |
|
|
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. 20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 8/14/02 edition of the State Register. |
|
Return to top |
|
|
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. 20 NYCRR
sections 527.4(b) and (c), and section 527.5(b)(3) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 7/03/02 edition of the State Register. |
|
Return to top |
|
|
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. 20
NYCRR Parts 70, 74, 79, 80, and 82 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 5/29/02 edition of the State Register. |
|
Return to top |
|
| ● |
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.
20 NYCRR section 291.1 Appendix 10-C Text of Adoption Submitted for publication in the 5/29/02 edition of the State Register. |
|
Return to top |
|
|
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. 20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 5/15/02 edition of the State Register. |
|
Return to top |
|
|
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.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/13/02 edition of the State Register. |
|
Return to top |
|
| ● |
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). 20 NYCRR section
538.2 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/13/02 edition of the State Register. |
|
Return to top |
|
| ● |
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. 20 NYCRR Subparts 5-9,
20-4, 32-2, and section 106.8 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/13/02 edition of the State Register. |
|
Return to top |
|
|
|
|
|
The official versions
of the rule making action documents are published in the State Register,
produced by the New York State Department of State. The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR). To contact the Department of State, visit its Web site at www.dos.state.ny.us |
|
|
Careers |
Site Index |
Electronic Services |
Publications and
Bulletins |
Web Survey |
|
|
Last Modified: November 5, 2008 |
|
