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Summary of rule making actions 2008

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December 16, 2008

Adoption of amendments to the Sales and Use Taxes Regulations regarding the sales tax on sales by certain exempt organizations. The rule updates 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 adopted and signed by Commissioner Megna. Adoption

Adoption of amendments to repeal Part 11 of the Business Corporation Franchise Tax Regulations and section 200.4 of the Personal Income Tax Regulations. The rule eliminates 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 adopted and signed by Commissioner Megna. Adoption

Proposal of amendments to section 527.9 of the Sales and Use Taxes Regulations.   The proposed amendments update the regulations to reflect current statutory provisions and policies of the Department related to the tax imposed on rent received for hotel occupancy in New York State. The amendments were proposed and signed by Commissioner Megna. Proposal

December 4, 2008

Adoption 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 adopted and signed by Commissioner Megna. Adoption

November 4, 2008

Adoption of amendments to Parts 533, 539, and 540 of the Sales & Use Taxes Regulations to streamline the sales tax re-registration process for show and entertainment vendors and other persons. The amendments also enable the Department to better administer and ensure compliance with the provisions contained in Articles 28 and 29 of the Tax Law and in Part LL-1 of Chapter 57 of the Laws of 2008.  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

October 14, 2008

 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

September 30, 2008

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

August 26, 2008

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the 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

July 29, 2008

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

May 27, 2008

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

April 22, 2008

Adoption of amendments to the Tobacco Products Tax Regulations to codify in regulation the reporting requirement for distributors of tobacco products that import, cause to be imported, or manufacture roll-your-own (RYO) cigarette tobacco to file a supplemental schedule to account for the RYO cigarette tobacco imported or caused to be imported into New York State, or manufactured in New York State.  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

February 19, 2008

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2008.  This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax.  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

January 15, 2008

Adoption of amendments to the Cigarette Tax and Cigarette Marketing Standards Regulations to delete obsolete references to the 75 cent cigarette tax stamp and packages of 10 cigarettes.  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


The official versions of the rule making action documents are published in the State Register, produced by the New York State Department of State.

The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR).

To contact the Department of State, visit its Web site at www.dos.ny.gov

Updated: February 14, 2014