2008 adoptions—sales and use tax
December 16, 2008
Adoption of amendments to the Sales and Use Taxes Regulations regarding the sales tax on sales by certain exempt organizations. The rule updates the regulations to reflect Part KK-1 of Chapter 57 of the Laws of 2008, which expanded the "shop or store" provisions of the Tax Law by requiring certain exempt organizations to collect sales tax on additional sales, including remote sales made with regularity, frequency, and continuity. The amendments also establish rules relating to auction sales by these exempt organizations. 20 NYCRR sections 526.10, 529.7, 529.8, and 529.9.
Text of adoption
SAPA documentation
Submitted for publication in the 12/31/08 edition of the State Register.
November 4, 2008
Adoption of amendments to Parts 533, 539, and 540 of the Sales & Use Taxes Regulations to streamline the sales tax re-registration process for show and entertainment vendors and other persons. The amendments also enable the Department to better administer and ensure compliance with the provisions contained in Articles 28 and 29 of the Tax Law and in Part LL-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 533, 539, and 540.
Text of adoption
Submitted for publication in the 11/19/08 edition of the State Register.
July 29, 2008
Permanent adoption of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 70, 74, 79, 80, 82 and section 526.5.
Text of adoption
Submitted for publication in the 8/13/08 edition of the State Register.
February 19, 2008
Adoption of amendments to the Sales and Use Taxes Regulations to repeal section 532.6, "Out-of-state resale permit," and related references to the obsolete section. 20 NYCRR sections 526.6(c)(2), 528.23(b),and 532.6.
Text of adoption
Submitted for publication in the 03/05/08 edition of the State Register.