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Sales tax memos - 1997 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  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 a TSB-M.

Sales tax memos - 1997 (TSB-M)
NumberTitle
TSB-M-97(14.1)S One-Week Sales and Use Tax Exemption on Clothing and Footwear (Exemption Within Cities and Counties)
TSB-M-97(14)S One-Week Sales and Use Tax Exemption on Clothing and Footwear
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S Taxpayer Bill of Rights Act of 1997
TSB-M-97(12)S Summary of Sales Tax Changes - 1997 Budget Legislation
TSB-M-97(11)S An IDA Must Provide Notice of Appointment of Agent or Project Operator
TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
TSB-M-97(9)S Silo Foundation Construction Materials and Farmers’ Personal Protective Equipment
TSB-M-97(8)S Enhanced Emissions Inspection Equipment
TSB-M-97(7.1)S One-Week Sales and Use Tax Exemption on Clothing (Exemption Within Cities and Counties)
TSB-M-97(7)S September 1 - 7, 1997 One-Week Sales and Use Tax Exemption on Clothing
TSB-M-97(6)S Expanded Sales and Compensating Use Tax Exemption for Promotional Materials
TSB-M-97(2)C, (2)S Lower Manhattan Electricity Rebates
TSB-M-97(1.1)C, (1.1)S Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M supersedes TSB-M-97(1)S dated January 24, 1997.
TSB-M-97(1)C, (1)S Important Notice: Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M was superseded by TSB-M-97(1.1)S dated November 15, 1999. Therefore, TSB-M-97(1)S should no longer be relied upon.

Other information

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