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| Proposals by Type:
Corporation Taxes
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Personal Income
Taxes
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Sales and
Use Taxes |
Miscellaneous
Taxes |
Procedural Administrative |
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Select a year:
2008 | 2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
2001 |
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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 2009. 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 Proposal PDF | Word | RTF Submitted for publication in the 11/19/08 edition of the State Register. To Comment |
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Proposal of amendments to the Sales and Use
Taxes Regulations regarding the sales tax on sales by certain exempt
organizations. The proposed amendments update the regulations to
reflect Part KK-1of Chapter 57 of the Laws of 2008, which expanded
the “shop or store” provisions of the Tax Law by requiring certain
exempt organizations to collect sales tax on additional sales,
including remote sales made with regularity, frequency, and
continuity. The amendments also establish rules relating to auction
sales by these exempt organizations.20 NYCRR sections 526.10,
529.7, 529.8, and 529.9. |
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Proposal of amendments to repeal Part 11 of the
Business Corporation Franchise Tax Regulations and section 200.4 of
the Personal Income Tax Regulations. The proposed amendments
eliminate unnecessary provisions of the
regulations regarding the setting of fees for corporation franchise
tax searches, bulk orders of forms, and a publication containing
certain forms and instructions. Pursuant to the State
Administrative Procedure Act, fees under $100 need not be set by
regulation. 20 NYCRR Part 11 and section 200.4. |
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Proposal of amendments to section 105.20(e)(1) of the Personal
Income Tax Regulations to remove provisions of the regulations
providing for a “temporary stay” exception from the definition of
permanent place of abode for purposes of determining whether an
individual is a resident for personal income tax purposes. 20
NYCRR section 105.20(e)(1). Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/15/08 edition of the State Register. To Comment |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 9/10/08 edition of the State Register. Adoption |
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Proposal 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
proposed 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 9/10/08 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 6/11/08 edition of the State Register. Adoption |
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Emergency Adoption and Proposal 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 Emergency Adoption and Proposal PDF | Word | RTF SAPA Documentation ● Miscellaneous Taxes ● Sales Taxes Submitted for publication in the 6/11/08 edition of the State Register. Adoption |
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| ● | Proposal 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 cigarette
tobacco to file a supplemental schedule to account for the
roll-your-own (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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 03/05/08 edition of the State Register. Adoption |
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| ● | 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 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 Proposal PDF | Word | RTF Submitted for publication in the 03/05/08 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 1/30/08 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/26/07 edition of the State Register. Adoption |
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| ● | Proposal of amendments to the Business
Corporation Franchise Tax Regulations and the Personal Income Tax
Regulations regarding eligibility for the handicapped-accessible
taxicabs and livery service vehicles credit. 20 NYCRR
Subpart 5-5 and section 106.5. Text of Proposal PDF | Word | RTF SAPA Documentation ● Corporation Taxes ● Income Taxes Submitted for publication in the 11/28/07 edition of the State Register. Adoption |
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| ● | 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 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 Proposal PDF | Word | RTF Submitted for publication in the 11/28/07 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 11/28/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/24/07 edition of the State Register. Adoption |
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| ● | Proposal of amendments to section 60.1
of the Alcoholic Beverage Tax Regulations relating to filing
requirements for certain distributors of wine registered under
Article 18 of the Tax Law. 20 NYCRR section 60.1. Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/24/07 edition of the State Register. Notice of Withdrawal Submitted for publication in the 4/2/08 edition of the State Register. |
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| ● | Proposal of amendments to the Tobacco
Products Tax Regulations relating to 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/24/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/3/07 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 9/5/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/30/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/30/07 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 5/30/07 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation ● Corporation Taxes ● Income Taxes Submitted for publication in the 12/27/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 11/22/06 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 11/22/06 edition of the State Register. Adoption |
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Proposal 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 Part 132 and section 154.6.
Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/25/06 edition of the State Register. Adoption |
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Proposal of
amendments to the Procedural Regulations published in Title 20 NYCRR
Chapter IX. The proposed 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/25/06 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 8/23/06 edition of the State Register. Adoption |
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Proposal of amendments to the Business Corporation Franchise Tax
Regulations that 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 8/23/06 edition of the State Register. Adoption |
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Proposal 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 proposed
amendments update the regulations to reflect upcoming enhancements
to the Department's electronic funds transfer system. 20
NYCRR Parts 2396 and 2397.
Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 7/26/06 edition of the State Register. Adoption |
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Emergency
Adoption and Proposal 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)(xlii)
Text of Emergency Adoption and Proposal PDF | Word | RTF Submitted for publication in the 6/14/06 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 5/10/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/10/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/10/06 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 3/8/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/28/05 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 11/23/05 edition of the State Register. Adoption |
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Proposal 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 of another jurisdiction when claiming the resident tax credit
and to update Part 120. 20 NYCRR Part 120
Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/26/05 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/26/05 edition of the State Register. Adoption |
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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, 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 Proposal SAPA Documentation Submitted for publication in the 10/5/05 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 8/17/05 edition of the State Register. Adoption |
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Proposal 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
proposed amendments update the regulations to reflect upcoming
enhancements to the Department's electronic funds transfer system.
The electronic funds transfer system is used by taxpayers to remit
payments of certain taxes due and is the required mode of payment
for large payors. 20 NYCRR Parts 2396
and 2397
Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 8/17/05 edition of the State Register. Notice of Continuation Submitted for publication in the 1/25/06 edition of the State Register. |
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Proposal of amendments
to Parts 5000 and 5005 of the Compromises Regulations published in Title
20 NYCRR Chapter XIII. The proposed 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 7/27/05 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 6/8/05 edition of the State Register. Adoption |
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Proposal of amendments to Part 538 of the Sales and Use Taxes
regulations to implement Part R of Chapter 61 of the Laws of 2005 by
making permanent the longstanding special requirements prescribed in
Part 538 of the regulations which help to ensure compliance with the
sales tax on parking services in Manhattan.
20 NYCRR section 538.2
(a) Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 6/8/05 edition of the State Register. Adoption |
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Proposal of amendments to sections 153.6 and 158.12 of the Personal
Income Tax regulations. The proposed 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 4/6/05 edition of the State Register. Adoption |
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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 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 Proposal PDF | Word | RTF Submitted for publication in the 2/23/05 edition of the State Register. Adoption |
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Emergency Adoption and Proposal 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 12/15/04 edition of the State Register. Adoption |
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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 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 11/10/04 edition of the State Register. Adoption |
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Proposal of amendments to Parts 2392, 2396 and 2397
of the Procedural Regulations published in Title 20 NYCRR Chapter
IX. The proposed 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 Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 11/10/04 edition of the State Register. Adoption |
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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, 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 Proposal Submitted for publication in the 10/6/04 edition of the State Register. Adoption |
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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 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 9/1/04 edition of the State Register. Adoption |
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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 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 5/19/04 edition of the State Register. Adoption |
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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 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 3/10/04 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Wordperfect | RTF SAPA Documentation Submitted for publication in the 3/10/04 edition of the State Register. Adoption |
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Emergency readoption and proposal 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 Emergency Readoption and Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 2/11/04 edition of the State Register. Adoption |
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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. 20 NYCRR Parts 113, 114, and 115
Text of Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 12/31/03 edition of the State Register. Adoption |
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October 28, 2003 |
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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. 20 NYCRR sections 1-3.2, 1-3.3, and 1-3.4
Text of Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 11/12/03 edition of the State Register. Adoption |
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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.
20 NYCRR Chapter I, Subchapter 1, Articles 1 and 2 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 11/12/03 edition of the State Register. Adoption |
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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. 20 NYCRR section 492.1(b) Text of Proposal PDF | WordPerfect | RTF Submitted for publication in the 11/12/03 edition of the State Register. Adoption |
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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.
20 NYCRR sections 171.4(b)(1), 251.1(b), and 291.1(b); Appendixes
10, 10-A, and 10-C Text of Proposal SAPA Documentation Submitted for publication in the 10/29/03 edition of the State Register. Adoption |
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Proposal of Indian tax enforcement
provisions. 20 NYCRR Parts
74, 76, 77, 89, 412, 414, 415, 416, 431, 451, 531, 561, 562,
and 564 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation ● Miscellaneous Taxes ● Sales and Use Taxes Submitted for publication in the 9/24/03 edition of the State Register. Notice of Continuation Submitted for publication in the 3/3/04 edition of the State Register. |
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August 26, 2003 |
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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. 20 NYCRR section 492.1(b) Text of Proposal PDF | WordPerfect | RTF Submitted for publication in the 9/10/03 edition of the State Register. Adoption |
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July 28, 2003 |
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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 Appendix 1 of Chapter I of Title 20 NYCRR. 20 NYCRR
Subparts 5-1, 20-1, 32-3; and Appendix 1 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 8/13/03 edition of the State Register. Adoption |
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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. 20 NYCRR Sections
171.4(b)(1) and 251.1(b); Appendixes 10 and 10-A Text of Proposal SAPA Documentation Submitted for publication in the 8/13/03 edition of the State Register. Adoption |
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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. 20 NYCRR section 291.1(b) and
Appendix 10-C Text of Proposal SAPA Documentation Submitted for publication in the 8/13/03 edition of the State Register. Adoption |
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May 12, 2003 |
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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.
20 NYCRR section 492.1(b) | |
