Other tax types

Adult-use cannabis

• Tax on adult-use cannabis products (Article 20-C)

Estate tax

• Extension of estate tax relief for surviving spouses who are not U.S. citizens

Excise tax on motor fuel

• Suspension of certain taxes on motor fuel and diesel motor fuel (Articles 12-A and 28)

Peer-to-peer car sharing

• Special tax on peer-to-peer car sharing (Article 28-D)

Petroleum business tax

• Exemption for tugboats and towboats from the petroleum business tax (Article 13-A)

Real estate transfer tax

• Location requirement waiver for tax benefits (Articles 28 and 31)

Waste tire management fee

• Waste tire management fee (Environmental Conservation Law Article 27; Tax Law Article 28)