2009 Rule making actions

December 15, 2009

Adoption of amendments to section 105.20(e)(1) of the Personal Income Tax Regulations to exclude dwelling places maintained and occupied by full-time undergraduate students pursuing a baccalaureate degree while enrolled at an institution of higher education from the definition of permanent place of abode for purposes of determining whether an individual is a resident for personal income tax purposes. The amendments were adopted and signed by Acting Commissioner Woodward. Adoption

November 18, 2009

Adoption of amendments to Appendixes 10 and 10-A of Title 20 NYCRR to provide the withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2010.  The rule implements the changes required by Chapter 57 of the Laws of 2009 over a twelve-month period, rather than the shorter implementation period required for tax year 2009.  Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding.  The amendments were adopted and signed by Deputy Commissioner for Tax Policy Analysis Plattner. Adoption

Adoption of amendments to section 525.1 of the Sales and Use Tax Regulations. The rule updates the regulations to reflect the termination of the taxes imposed in New York City by section 1107 of the Tax Law.  The amendments were adopted and signed by Deputy Commissioner for Tax Policy Analysis Plattner. Adoption

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2009.  This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax.  The amendments were adopted and signed by Deputy Commissioner for Tax Policy Analysis Plattner. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2010.  This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax.  The amendments were proposed and signed by Deputy Commissioner for Tax Policy Analysis Plattner. Proposal

Proposal of amendments to Cigarette Tax Regulations and Tobacco Products Tax Regulations to require wholesale dealers to file quarterly information returns.  The amendments were proposed and signed by Deputy Commissioner for Tax Policy Analysis Plattner. Proposal

October 13, 2009

Proposal of amendments to section 105.20(e)(1) of the Personal Income Tax Regulations to exclude dwelling places maintained and occupied by full-time undergraduate students pursuing a baccalaureate degree while enrolled at an institution of higher education from the definition of permanent place of abode for purposes of determining whether an individual is a resident for personal income tax purposes. The amendments were proposed and signed by Acting Commissioner Woodward. Proposal

September 9, 2009

Adoption of amendments to the Personal Income Tax Regulations to conform to the five month federal period for automatic extensions to file certain partnership and fiduciary returns. The regulations currently allow for a six month automatic extension. The amendments were adopted and signed by Acting Commissioner Woodward. Adoption

Adoption of amendments to the Cigarette Tax Regulations. Sections 125 and 125-a of Part C of Chapter 58 of the Laws of 2009 amended the Tax Law by increasing registration application fees and related penalties for cigarette and tobacco product retail dealers and vending machine owners and operators. The rule references these statutory provisions and eliminates obsolete and unnecessary provisions. The amendments were adopted and signed by Acting Commissioner Woodward. Adoption

Proposal of amendments to amend Appendixes 10 and 10-A of Title 20 NYCRR to provide the withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2010.  The proposed amendments implement the changes required by Chapter 57 of the Laws of 2009 over a twelve-month period, rather than the shorter implementation period required for tax year 2009.  Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. The amendments were proposed and signed by Acting Commissioner Woodward. Proposal

August 12, 2009

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2009. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Acting Commissioner Woodward. Adoption

Adoption of amendments to section 528.7 of the Sales and Use Taxes Regulations. The amendments update the regulations concerning farming and commercial horse boarding operations to reflect the termination of the taxes imposed in New York City by section 1107 of the Tax Law. The amendments were adopted and signed by Acting Commissioner Woodward. Adoption

Proposal of amendments to section 525.1 of the Sales and Use Tax Regulations. The proposed amendments update the regulations to reflect the termination of the taxes imposed in New York City by section 1107 of the Tax Law. The amendments were proposed and signed by Acting Commissioner Woodward. Proposal

Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2009. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Acting Commissioner Woodward. Proposal

June 23, 2009

Permanent adoption to amend Appendixes 10 and 10-A of Title 20 NYCRR to adjust the withholding tables and methods in accordance with Parts W-1 and Z-1 of Chapter 57 of the Laws of 2009. The rule amends the New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after May 1, 2009. The amendments reflect the limitation on itemized deductions in Part W-1 and the tax increase in Part Z-1 of Chapter 57. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. The amendments were adopted and signed by Acting Commissioner Woodward. Adoption

Proposal of amendments to the Personal Income Tax Regulations to conform to the five month federal period for automatic extensions to file certain partnership and fiduciary returns. The regulations currently allow for a six month automatic extension. The amendments were proposed and signed by Acting Commissioner Woodward. Proposal

Proposal of amendments to the Cigarette Tax Regulations. Sections 125 and 125-a of Part C of Chapter 58 of the Laws of 2009 amended the Tax Law by increasing registration application fees and related penalties for cigarette and tobacco product retail dealers and vending machine owners and operators. The proposed amendments reference current statutory provisions and eliminate obsolete and unnecessary provisions. The amendments were proposed and signed by Acting Commissioner Woodward. Proposal

May 13, 2009

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2009. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax.  The amendments were adopted and signed by Commissioner Megna. Adoption

Adoption of amendments to repeal Part 9 of the Business Corporation Franchise Tax Regulations. The amendments eliminate unnecessary and obsolete regulations regarding corporate tax penalties and forfeitures.  The amendments were adopted and signed by Commissioner Megna. Adoption

Proposal of amendments to section 528.7 of the Sales and Use Taxes Regulations. The proposed amendments update the regulations concerning farming and commercial horse boarding operations to reflect the termination of the taxes imposed in New York City by section 1107 of the Tax Law. The amendments were proposed and signed by Commissioner Megna. Proposal

Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2009. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax.  The amendments were proposed and signed by Commissioner Megna. Proposal

April 21, 2009

Adoption of amendments to the Procedural Regulations published in Chapter IX of Title 20. The rule complies with the directive of section 372 of the General Business Law, added by Chapter 432 of the Laws of 2008, to the Department to produce and make available an informational flier called a Consumer Bill of Rights Regarding Tax Preparers, in accordance with regulations promulgated by the Commissioner. The amendments were adopted and signed by Commissioner Megna. Adoption

Adoption of amendments to section 60.1 of the Alcoholic Beverage Tax Regulations relating to filing requirements for certain distributors of wine registered under Article 18 of the Tax Law. The amendments were adopted and signed by Commissioner Megna. Adoption

April 15, 2009

Emergency Adoption and Proposal of amendments to Appendixes 10 and 10-A of Title 20 NYCRR to adjust the withholding tables and methods in accordance with Parts W-1 and Z-1 of Chapter 57 of the Laws of 2009.  The rule amends the New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after May 1, 2009.  The amendments reflect the limitation on itemized deductions in Part W-1 and the tax increase in Part Z-1 of Chapter 57.  Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding.  The emergency amendments were adopted and signed by Commissioner Megna. Emergency Adoption and Proposal

April 8, 2009

Adoption of amendments to the Communications of the Division of Taxation of the Department of Taxation and Finance Regulations as published in Chapter VI, and the Sales and Use Tax Regulations, as published in Subchapter A of Chapter IV of Title 20. The updates are in conjunction with the implementation of recent changes in policy concerning communications of the Division of Taxation. Additionally, the rule provides new rules relating to advisory opinions. The amendments were adopted and signed by Commissioner Megna. Adoption

February 24, 2009

Adoption of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2009. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Megna. Adoption

Adoption of amendments to section 527.9 of the Sales and Use Taxes Regulations. The rule updates the regulations to reflect current statutory provisions and policies of the Department related to the tax imposed on rent received for hotel occupancy in New York State. The amendments were adopted and signed by Commissioner Megna. Adoption

Proposal of amendments to the Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2009. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Megna. Proposal

Proposal of amendments to repeal Part 9 of the Business Corporation Franchise Tax Regulations. The amendments eliminate unnecessary and obsolete regulations regarding corporate tax penalties and forfeitures. The amendments were proposed and signed by Commissioner Megna. Proposal

January 30, 2009

Proposal of amendments to the Communications of the Division of Taxation of the Department of Taxation and Finance Regulations as published in Chapter VI, and the Sales and Use Tax Regulations, as published in Subchapter A of Chapter IV of Title 20.  The proposed updates are in conjunction with the implementation of recent changes in policy concerning communications of the Division of Taxation. Additionally, the proposed rule provides new rules relating to advisory opinions. The amendments were proposed and signed by Commissioner Megna. Proposal

Proposal of amendments to section 60.1 of the Alcoholic Beverage Tax Regulations relating to filing requirements for certain distributors of wine registered under Article 18 of the Tax Law.  The amendments were proposed and signed by Commissioner Megna. Proposal

Proposal of amendments to the Procedural Regulations published in Chapter IX of Title 20. The proposed amendments comply with the directive of section 372 of the General Business Law, added by Chapter 432 of the Laws of 2008. Section 372 requires the Department to produce and make available an informational flier called a Consumer Bill of Rights Regarding Tax Preparers, in accordance with regulations promulgated by the Commissioner.  The amendments were proposed and signed by Commissioner Megna. Proposal