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Department of Taxation and Finance

Sales tax memos - 2010 (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 - 2010 (TSB-M)
TSB-M-10(6)C, (12)I, (19)S Legislative Changes to the Empire Zones Program
TSB-M-10(18)S Summary of 2010 Sales and Use Tax Budget Legislation
TSB-M-10(13)M, (17)S Update on the Treatment of Nonroad, Locomotive and Marine Diesel Fuel Under Articles 12-A, 13-A, and 28 of the Tax Law
TSB-M-10(16)S Changes to the Sales Tax Exemption for Clothing and Footwear
TSB-M-10(15)S Sales Tax on Certain Transportation Services Amended to Exclude Livery Service Provided by an Affiliated Livery Vehicle in New York City
TSB-M-10(14)S Amendments Affecting the Application of Sales and Use Tax to the Transfer, Contribution, or Distribution of an Aircraft or Vessel in Connection with Certain Corporate or Partnership Transactions
TSB-M-10(13)S Sales Tax Treatment of Restaurant Meals Purchased with Certain Third-Party Discount Certificates and Coupons
TSB-M-10(12)S Amendment to the Definition of a Sales Tax Vendor for Out-of-State Sellers with Related Businesses in New York State
TSB-M-10(11)S Sales Tax Credit or Refund No Longer Available for Bad Debt Accounts Held by Private Label Credit Card Lenders
TSB-M-10(10)S Amendments Affecting the Application of Sales Tax to Rent Received for Hotel Occupancy by Room Remarketers
TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-10(6)M, (8)S Amendments to the Tax Law Related to Sales of Cigarettes on Indian Reservations Beginning September 1, 2010
TSB-M-10(7)S Sales and Compensating Use Tax Treatment of Certain Information Services
TSB-M-10(6)S Expiration of Refund or Credit for Sales Tax Paid on Building Materials Incorporated into Qualifying Real Property Located in an Empire Zone
TSB-M-10(5)S Application of Sales and Use Tax to the Sale of Interior Decorating and Design Services Used by Licensed Architects or Engineers
TSB-M-10(4)S Taxability of Drilling Test Wells and Associated Services
TSB-M-10(3)S Sales Tax Information Related to Audio/Visual Equipment Used by Hotels, Restaurants, Taverns, Banquet Houses, Caterers, and Similar Establishments
TSB-M-10(2)S New York State Sales Tax Treatment of Purchases Made Under the Great Appliance Swap-Out Program
TSB-M-10(1)S Supplemental Summary of Legislation Affecting Sales and Use Tax Enacted in 2009

Other information