2005 proposals—sales and use tax

May 24, 2005

Proposal of amendments to Part 538 of the Sales and Use Taxes regulations to implement Part R of Chapter 61 of the Laws of 2005 by making permanent the longstanding special requirements prescribed in Part 538 of the regulations which help to ensure compliance with the sales tax on parking services in Manhattan. 20 NYCRR section 538.2 (a)

Text of proposal

• PDF
• Word

SAPA documentation

• Consensus
• Job Impact Statement

Submitted for publication in the 6/8/05 edition of the State Register.

Adoption