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Department of Taxation and Finance

Sales tax memos - 1998 (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 - 1998 (TSB-M)
TSB-M-98(13)S Summary of 1998 Sales Tax Legislative Changes
TSB-M-98(12)S Consolidation of Protest Procedures for a Sales or Use Tax Notice of Determination or Notice and Demand
TSB-M-98(6)C, (11)S, (4)I Alternative Fuels Credit
TSB-M-98(10)S Telecommunications Station Apparatus or Central Office Equipment
TSB-M-98(9)S Coin Operated Telephones
TSB-M-98(8)S Expanded Exclusion for Parking Charges Paid to Homeowners' Associations by their Members
TSB-M-98(7.2)S January 17, 1999, through January 24, 1999 Temporary Sales and Use Tax Exemptions on Clothing and Footwear (Exemption Within Cities and Counties)
TSB-M-98(7.1)S One-Week Sales and Use Tax Exemption on Clothing and Footwear,
September 1, 1998, through September 7, 1998 (Exemption Within Cities and Counties)
TSB-M-98(7)S Temporary Sales and Use Tax Exemptions on Clothing and Footwear
TSB-M-98(5)S Exemption for Computer System Hardware
TSB-M-98(4)S Sales and Use Tax Exemption for College Textbooks
TSB-M-98(3)S Nonregistered Out-of-State Purchaser’s Use of Resale Certificate Form ST-120
TSB-M-98(2)S Taxable Status Of Installation Of Raised Flooring
TSB-M-98(1)S New Local Sales and Use Tax Exemption in New York City For Certain Theatrical Productions

Other information