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Sales tax memos - 2011 (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 - 2011 (TSB-M)
Number Title
TSB-M-11(19)S Supplemental Summary of 2011 Legislation Affecting Sales and Use Tax
TSB-M-11(12)M, (18)S Exemptions and Refunds Related to Sales and Uses of Kerosene
TSB-M-11(17)S New Policy Relating to Responsible Person Liability Under the Sales Tax Law - Note:  This TSB-M is obsolete.
TSB-M-11(16)S Sales Tax Treatment Relating to the Sale and Redemption of Certain Prepaid Discount Vouchers
TSB-M-11(10)C, (10)I, (11)M, (3)MCTMT, (4)R, (15)S 20-Year Statute of Limitations to Collect Tax Liabilities
TSB-M-11(9)C, (9)I, (10)M, (2)MCTMT, (2)R, (14)S Changes to the Offer In Compromise Program
TSB-M-11(13)S Extension of Alternative Fuel Tax Exemptions and Modification of the Definition of E85 Fuel
TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S The Marriage Equality Act
TSB-M-11(6)M, (11)S Changes in the Taxation and Classification of Diesel Motor Fuel Beginning September 1, 2011
TSB-M-11(10)S Tax Department Policy on Manufacturer's Discounts Received Using Store Loyalty Cards
TSB-M-11(9)S Summary of Budget Bill - Sales and Use Tax Changes Enacted in 2011
TSB-M-11(5)M, (8)S Amendments to Articles 12-A, 13-A, and 28 of the Tax Law to Modify Certain Definitions and to Extend Exemptions for Alternative Fuels
TSB-M-11(4.2)M, (7.2)S State Court Ruling Allows Implementation of Tax Law Provisions Related to Cigarettes Sold on Indian Reservations to Go Forward
TSB-M-11(4.1)M, (7.1)S State Court Rulings Allow Implementation of Tax Law Provisions Related to the Cigarettes Sold on Indian Reservations Except as to the Seneca Nation of Indians
TSB-M-11(4)M, (7)S Federal Court Allows Tax Department to Proceed with the Collection of Taxes on Cigarettes Sold on Indian Reservations
TSB-M-11(6)S New Policy Relating to Responsible Person Liability under the Sales Tax Law. This TSB-M is obsolete and should not be used. See TSB-M-11(17)S.
TSB-M-11(5)S Tax Department's Policy Regarding Whether E-Books Constitute Information Services Subject to Sales and Use Taxes
TSB-M-11(2)C, (3)I, (4)S Continuing Eligibility for Empire Zone Tax Benefits
TSB-M-11(3)S Sales Tax Exemption for Clothing and Footwear Effective April 1, 2011, through March 31, 2012
TSB-M-11(2)M, (2)S Treatment of Ultra-Low Sulfur Kerosene under Articles 12-A, 13-A, and 28 of the Tax Law
TSB-M-11(1)S Supplemental Summary of 2010 Legislation Affecting Sales and Use Tax

Other information

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