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Department of Taxation and Finance

Sales tax memos - 2014 (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 - 2014 (TSB-M)
TSB-M-14(5)C, (7)I, (17)S Tax Department Policy on Transactions Using Convertible Virtual Currency
TSB-M-14(16)S Revised Tax Department Policy on Storage in Transit
TSB-M-14(15)S Sales Tax Treatment of Certain Temporary Facilities Provided at Construction Sites
TSB-M-14(14)S Sales Tax Exemption for Water and Sewer Service Line Protection Programs Sold to Owners of Residential Property
TSB-M-14(13)S Summary of Sales and Use Tax Budget Legislation Enacted in 2014
TSB-M-14(4)M, (12)S Extension of Tax Exemptions for Alternative Fuels and Natural Gas that will be Converted into Compressed Natural Gas
TSB-M-14(11)S Sales and Use Tax Exemption for Motor Vehicles Purchased Out-of-State by Military Service Members
TSB-M-14(10)S Extension of Sales and Use Tax Exemptions on Certain Purchases of Tangible Personal Property and Services for Leased Commercial Office Space in Lower Manhattan
TSB-M-14(9)S Sales and Use Tax Exemption for Certain Wine Tastings.  See also TSB-M-15(1)S, Sales and Use Tax Exemptions for Alchoholic Beverage Tastings
TSB-M-14(8)S Tax Department's Reclassification of Certain Items and Devices as Medical Equipment or Prosthetic Aids
TSB-M-14(7)S Increase in the Exemption for Vending Machine Sales of Certain Food and Drink
TSB-M-14(6)S Amendments Affecting the Prepaid Sales Tax on Motor Fuel and Diesel Motor Fuel.  See also N-14-6  Notice to Article 12-A, Distributors of Motor Fuel Relating to Publication 790, and N-14-7, Notice to Article 12-A Distributors of Diesel Motor Fuel Relating to Publication 787.
TSB-M-14(5)S Summary of 2013 Budget Legislation and Other 2013 Legislation Affecting Sales and Use Taxes
TSB-M-14(1)M, (4)S Federal Court Ratifies Settlement Agreement by the Oneida Nation, the State of New York, the County of Madison and the County of Oneida
TSB-M-14(3)S Application of the Sales Tax Resale Exclusion to Purchases of Equipment by Cable and Satellite Television Service Providers
TSB-M-14(1)C, (1)I, (2)S New York State Business Incubator and Innovation Hot Spot Support Act
TSB-M-14(1.1)S Sales Tax Reporting and Recordkeeping Requirements for Industrial Development Agencies and Authorities. Please Note:  TSB-M-14(1.1)S (dated February 12, 2014) supersedes TSB-M-14(1)S (dated February 7, 2014). See also Form ST-123, IDA Agent or Project Operator Exempt Purchase Certificate - Effective for projects beginning on or after June 1, 2014
TSB-M-14(1)S Sales Tax Reporting and Recordkeeping Requirements for Industrial Development Agencies and Authorities. Please Note:  This TSB-M has been superseded by TSB-M-14(1.1)S, above.

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