Sales tax memos - 2005 (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.
| Number | Title |
|---|---|
| TSB-M-05(16)S | Qualified Empire Zone Enterprise (QEZE) Exemptions from Sales and Compensating Use Tax |
| TSB-M-05(15)S | Sales and Use Tax Exemption for Coin-operated Car Wash Services |
| TSB-M-05(14)S | Sales and Use Tax Exemption for Machinery and Equipment Used in a Marine Terminal Facility |
| TSB-M-05(13)S | Sales Tax Exclusion for the Service of Waste Removal from a Waste Transfer Station |
| TSB-M-05(12)S | Sales and Use Tax Exemption on Certain Purchases of Tangible Personal Property and Services for Leased Commercial Office Space in Lower Manhattan |
| TSB-M-05(11)S | Sales and Use Tax Exemption for Residential Solar Energy Systems Equipment |
| TSB-M-05(10)S | Local New York City Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing |
| TSB-M-05(6)M,(9)S | Tax Information regarding direct wine shipments into New York State by out-of-state wineries |
| TSB-M-05(8.1)S | Temporary Sales and Use Tax Exemption of Clothing and Footwear Tuesday, August 30, 2005, through Labor Day, Monday, September 5, 2005 (exemption within counties and cities) |
| TSB-M-05(8)S | Temporary Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Seven-day exemption period - August 30,2005 through September 5, 2005) |
| TSB-M-05(7)S | Summary of the 2005 Sales and Compensating Use Tax Budget Legislation |
| TSB-M-05(6)S, (3)M | Purchases by New York Governmental Entities Through Properly Appointed Agents |
| TSB-M-05(5)S | Exemption from Sales Tax on 75% of the Admission Charge to a Qualifying Place of Amusement Remains in Effect until October 1, 2006 |
| TSB-M-05(4)S | Sales and Use Taxes on Clothing and Footwear Remain in Effect through March 31, 2006 |
| TSB-M-05(3)S | Sales and Use Tax Exemption Certificates for the Girl Scouts of the USA and the Boy Scouts of America |
| TSB-M-05(2)S | Fee on Hotel Occupancy in New York City |
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
Other information
Updated:
