2018 emergency adoptions—sales and use tax

Unless otherwise noted, emergency adoptions will expire 90 days after filing with the Secretary of State.

November 19, 2018

Emergency Adoption of amendments to the Sales and Use and Other Miscellaneous Tax Regulations to add a new Subchapter E (sections 700.1 through 700.4) to Chapter IV of Title 20 of the Codes, Rules and Regulations of the State of New York.  20 NYCRR sections 171, subdivision First and 1096(a) and Tax Law Article 29-C.

Text of emergency adoption

• PDF
• Word

SAPA documentation

• Statement of Necessity
• Summary

Submitted for publication in the 12/5/18 edition of the State Register.