2016 adoptions—sales and use tax
May 20, 2016
Adoption of Amendments to Section 533.2(e) of the Sales and Use Tax Regulations. The rule requires that every person subject to the inventory monitoring for underground storage facilities requirements in New York State Department of Environmental Conservation Regulation 6 NYCRR Section 613 that must already maintain daily inventory records for each tank (or battery of tanks if they are interconnected) must also provide or make available those records upon request by the New York State Department of Taxation and Finance. 20 NYCRR section 533.2(e).
Text of adoption
Submitted for publication in the 06/08/16 edition of the State Register.
Updated: