Sales tax guidances (NYT-G)
An NYT-G is an informational statement of the Department’s interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances. It is accurate on the date issued and is limited to the facts set forth therein. NYT-Gs are published to provide information and guidance to taxpayers, Department personnel, and tax professionals. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in an NYT-G.
| Number | Title |
|---|---|
| 2012 | |
| NYT-G-12(1)S | Application of State and Local Sales Tax to Facilities that Provide Yoga Instruction |
| 2008 | |
| NYT-G-08(3)S | Application of Sales Tax to Leases of Dedicated Telecommunications Circuits |
| NYT-G-08(2)S | Taxability of Fees Paid for Pilates Classes and Personal Instruction at Weight Control Salons, Gymnasiums, and Similar Establishments in New York City |
| NYT-G-08(1)S | Union’s Benefit Booklet is Not Printed Promotional Material |
| 2007 | |
| NYT-G-07(1)M, (5)S | Refunds or Credits for Sales and Excise Taxes on Credit Card Purchases of Automotive Fuel by Government Entities |
| NYT-G-07(4)S | Credit Card Purchases of Automotive Fuel by Governmental Entities |
| NYT-G-07(2)C, (3)S | Taxation of Internet Telephony |
| NYT-G-07(2)S | Purchases of Equipment and Services by a State Contractor |
| NYT-G-07(1)S | Taxability of Electronic Filing Services |
| 2006 | |
| NYT-G-06(1)C, (3)S | Taxability of Audio-conferencing Services |
| NYT-G-06(2)S | Taxability of Strength-Training Equipment |
| NYT-G-06(1)S | Taxability of Charges for Use of an Educational and Recreational Center |
Other information
Updated: