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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. The amendments were adopted and signed by Commissioner Megna. Adoption Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were adopted and signed by Commissioner Megna. Adoption 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. The amendments were proposed and signed by Commissioner Megna. Proposal |
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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-1 of 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. The amendments were proposed and signed by Commissioner Megna. Proposal 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. The amendments were proposed and signed by Commissioner Megna. Proposal |
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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. The amendments were proposed and signed by Commissioner Megna. Proposal |
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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. The amendments were adopted and signed by Commissioner Megna. Adoption 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. The amendments were proposed and signed by Commissioner Megna. Proposal Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were proposed and signed by Commissioner Megna. Proposal |
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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. The amendments were adopted and signed by Commissioner Megna. Adoption |
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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. The amendments were adopted and signed by Commissioner Megna. Adoption Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 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. The amendments were adopted and signed by Commissioner Megna. Adoption 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. The amendments were proposed and signed by Commissioner Megna. Proposal 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. The emergency amendments were adopted and signed by Commissioner Megna. Emergency Adoption and Proposal |
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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. The amendments were adopted and signed by Commissioner Megna. Adoption 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). The amendments were adopted and signed by Commissioner Megna. Adoption |
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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. The amendments were adopted and signed by Commissioner Megna. Adoption 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. The amendments were adopted and signed by Commissioner Megna. Adoption 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. The amendments were proposed and signed by Commissioner Megna. Proposal Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 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. The amendments were proposed and signed by Commissioner Megna. Proposal |
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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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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). The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption |
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| 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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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. The amendments were proposed and signed by Deputy Commissioner and Counsel Smirlock. Proposal |
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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. The amendments were proposed and signed by Acting
Commissioner Billet. Proposal
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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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| 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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| 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. The amendments were adopted and signed by Acting Commissioner Billet Adoption 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption |
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| 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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| 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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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. The amendments were adopted and signed by Acting Commissioner Billet. Adoption 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 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. The amendments were proposed and signed by Acting Commissioner Billet. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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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. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption 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. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal 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. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal |
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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. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption 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. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal |
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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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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 amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The emergency amendments were adopted and signed by Commissioner Eristoff. Emergency Adoption and Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were proposed and signed by Commissioner Eristoff. Proposal 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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Adoption 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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Emergency readoption 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. The amendments were adopted on an emergency basis and signed by Commissioner Eristoff. Emergency Readoption 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. The amendments were adopted and signed by Commissioner Eristoff. 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. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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Emergency 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. The amendments were adopted on an emergency basis and signed by Commissioner Eristoff. Emergency Adoption |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were adopted on an emergency basis and signed by Commissioner Eristoff. Emergency Adoption and Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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Emergency readoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Emergency Readoption 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. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption 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. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal 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. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal |
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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. The emergency amendments were adopted and signed by Commissioner Eristoff. Emergency Readoption and Proposal 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. The amendments were adopted and signed by Commissioner Eristoff. Adoption Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Eristoff. Adoption 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. The amendments were adopted and signed by Commissioner Eristoff. 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. The amendments were proposed and signed by Commissioner Eristoff. Adoption Adoption to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2004. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003. This rule also reflects the decreases in the New York State, City of Yonkers and City of New York supplemental withholding tax rates that are applied to supplemental wage payments. The amendments were adopted and signed by Commissioner Eristoff. Adoption |
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Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. The emergency amendments were adopted and signed by Executive Deputy Commissioner Billet. Emergency Adoption |
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Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Eristoff. Adoption Proposal of amendments to Sections 1-3.3 and 1-3.4 of Subpart 1-3 of the Business Corporation Franchise Tax regulations to provide that limited participation in a trade show or shows in New York State is an activity deemed insufficient to subject a foreign corporation to tax under Article 9-A of the Tax Law. The proposed rule also amends the regulations to reflect various statutory and non-substantive technical changes. The amendments were proposed and signed by Commissioner Eristoff. Proposal Proposal of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to require wholesale dealers of cigarettes who sell cigarettes at retail to also register as retail dealers of cigarettes, thereby providing separate authorities for each activity. As a result, wholesale dealers who also sell cigarettes at retail, who are now effectively immune from penalties applicable to their retail activities, will become subject to suspension and revocation penalties in conjunction with their retail sales of cigarettes. The proposed rule also amends the regulations to reflect various statutory changes. The amendments were proposed and signed by Commissioner Eristoff. Proposal Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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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. The amendments were proposed and signed by Commissioner Eristoff. Proposal |
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Adoption to repeal obsolete regulations regarding the eligible business facility credit for corporation taxes. The rule repeals Subpart 5-1 of the Business Corporation Franchise Tax regulations, Subpart 20-1 of the Franchise Tax on Banking Corporations regulations, Subpart 32-3 of the Franchise Taxes on Insurance Corporations regulations, and Appendix 1 of Chapter I of Title 20 NYCRR. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption Permanent adoption of the rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A of that Title to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption Permanent adoption of the rule to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption |
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Proposal of Indian tax enforcement provisions. The amendments were proposed and signed by Acting Commissioner Eristoff. Proposal |
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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. The amendments were proposed and signed by Commissioner Roth. Proposal Emergency readoption of amendments to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A of that Title to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Readoption Emergency readoption of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth Emergency Readoption Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption |
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Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption Proposal to repeal obsolete regulations regarding the eligible business facility credit for corporation taxes. The rule repeals subpart 5-1 of the Business Corporation Franchise Tax regulations, subpart 20-1 of the Franchise Tax on Banking Corporations regulations, subpart 32-3 of the Franchise Taxes on Insurance Corporations regulations and and Appendix 1 of Chapter I of Title 20 NYCRR. The amendments were proposed and signed by Commissioner Roth. Proposal Proposal to permanently adopt the emergency rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. The amendments were proposed and signed by Commissioner Roth. Proposal Proposal to permanently adopt the emergency rule to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The amendments were proposed and signed by Commissioner Roth. Proposal |
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Emergency adoption of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The proposal also reflects the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption |
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Emergency adoption of amendments to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The emergency rule also reflects the increase, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in a chapter of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption |
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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. The amendments were proposed and signed by Commissioner Roth. Proposal |
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Adoption of amendments to section 132.19 of the Personal Income Tax Regulations to codify (for New York State purposes) Federal Public Law 106-489. This law provides that compensation paid to certain nonresident maritime employees performing assigned duties on vessels in more than one state is subject to income tax only in the individual’s state of residence. The amendments were adopted and signed by Commissioner Roth. Adoption Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption |
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Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Roth. Adoption Proposal of amendments to section 132.19 of the Personal Income Tax Regulations to codify (for New York State purposes) Federal Public Law 106-489. This law provides that compensation paid to certain nonresident maritime employees performing assigned duties in more than one state is subject to income tax only in the individual’s state of residence. The amendments were proposed and signed by Commissioner Roth. Proposal Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Roth. Proposal |
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2002 |
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Emergency adoption of amendments to Title 20 NYCRR to prescribe the dates for the 2003 Amnesty Program established by Part R of Chapter 85 of the Laws of 2002. The amendments were adopted and signed by Deputy Commissioner Cummings. Emergency Adoption |
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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. The amendments were adopted and signed by Commissioner Roth. Adoption 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. The amendments were adopted and signed by Commissioner Roth. Adoption 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 2003. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Roth. Proposal |
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Emergency readoption 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. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Readoption |
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Permanent adoption of amendments to the Tobacco Products Tax Regulations published in Subchapter 1 of Chapter 1 of Title 20 NYCRR, to Implement the provisions of Chapter 85 of the Laws of 2002 The amendments were adopted and signed by Commissioner Roth. Adoption Proposal to permanently adopt the emergency amendments to the Cigarette Tax and the 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. The amendments were proposed and signed by Commissioner Roth. Proposal |
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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. The amendments were adopted and signed by Commissioner Roth. Adoption 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 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. The amendments were proposed and signed by Commissioner Roth. Proposal |
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Emergency 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 28, 2002, relating to the increase of the New York City excise tax on cigarettes. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption |
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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. The amendments were adopted and signed by Commissioner Roth. Adoption Emergency adoption and proposal 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. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption and Proposal |
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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. The amendments were adopted and signed by Commissioner Roth. Adoption 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. The amendments were adopted and signed by Commissioner Roth. Adoption 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 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. The amendments were proposed and signed by Commissioner Roth. Proposal |
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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. The amendments were adopted and signed by Commissioner Roth. Adoption |
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Emergency adoption and proposal of amendments to the Cigarette Tax and Cigarette Marketing Standards regulation, to implement the provisions of Chapter 1 of the Laws of 2002. The emergency amendments were adopted and signed by Commissioner Roth. Emergency Adoption and Proposal Proposal of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on and after June 1, 2002. The proposal also reflects 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. The amendments were proposed and signed by Commissioner Roth. Proposal Proposal 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. The amendments were proposed and signed by Commissioner Roth. Proposal |
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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 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. The amendments were proposed and signed by Commissioner Roth. Proposal |
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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. The amendments were adopted and signed by Commissioner Roth. Adoption 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). The amendments were adopted and signed by Commissioner Roth. Adoption 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. The amendments were adopted and signed by Commissioner Roth. Adoption |
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| 2001 |
