reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 526 - Definitions › Section 526.11 - Persons required to collect tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1131(1)
(a)
General.
Persons required to collect tax includes:
(1) Every person who makes sales of tangible
				  personal property as a vendor. See section
				  526.10  of this
				  Part.
(2) Every person who makes
				  sales of services which are taxed under section 1105 (b) (c) or (d)  of the Tax Law.
(3) Every person who is the recipient of
				  admission charges, or charges of roof garden or a cabarets.
(4) Every person who is the recipient of dues
				  from members of a social or athletic club, organization or
				  association.
(5) Every person who
				  is the operator of a hotel.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 526 - Definitions › Section 526.12 - Customer

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1131(2)
The term
customer
includes:
(a) Every person who purchases tangible
				  personal property.
(b) Every person
				  who purchases services.
(c) Every
				  person who purchases food and drink subject to tax under section 1105 (d)  of the Tax
				  Law.
(d) Every person who is a
				  patron paying or liable for the payment of any admission charge or charge of
				  roof garden or cabaret.
(e) Every
				  person who is a member of a social or athletic club, organization or
				  association which charges dues.
(f)
				  Every person who is the occupant of a room or rooms in a hotel.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 526 - Definitions › Section 526.13 - Tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1131(3)
(a) The term
tax
includes
				  any State or local sales or compensating use taxes imposed by article 28 or
				  authorized by article 29 of the Tax Law on the receipts from the sale of
				  tangible personal property or services, or on the value of tangible personal
				  property used or consumed, and any tax on food or drink, amusement charges,
				  hotel rents or dues.
(b) The term
tax
also includes any amount payable pursuant to an effective
				  rate fixed by the commissioner and pursuant to section 1137 (d)  of the Tax
				  Law.
(c) The term
tax
also includes all moneys collected:
(1) purportedly, as tax, but with respect to
				  nontaxable receipts; and
(2)
				  purportedly according to schedule, but actually in excess thereof.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 526 - Definitions › Section 526.14 - Property and services the use of which is subject to tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1131(4)
(a) All property sold to a person within the
				  State, regardless of where the sale is made the use of which is subject to tax
				  when it is received by or comes into the possession or control of such person
				  within the State.
(b) All
				  information services rendered to a person within the State, subject to tax
				  whether or not such services are rendered from or at a location within the
				  State.
(c) All services rendered
				  for a person within the State whether or not such services are performed within
				  the State, upon tangible personal property the use of which is subject to tax
				  when the property is received by or comes into the possession or control of
				  such person within the State.
Cross-reference:
With respect to the compensating use tax in general, see
					 Part 531 of this Title.
With respect to the taxable or exempt status of the use of
					 certain property donated to an exempt organization, see section
					 528.28 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 526 - Definitions › Section 526.15 - Resident

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Individuals.
(1) Any individual who maintains a permanent
				  place of abode in this State is a resident.
(2) Permanent place of abode is a dwelling
				  place maintained by a person, or by another for him, whether or not owned by
				  such person, on other than a temporary or transient basis. The dwelling may be
				  a house, apartment or flat; a room, including a room at a hotel, motel,
				  boarding house or club; a room at a residence hall operated by an educational,
				  charitable or other institution; housing provided by the Armed Forces of the
				  United States, whether such housing is located on or off a military base or
				  reservation; or a trailer, mobile home, houseboat or any other premises.
Example 1:An individual owns a summer home in New York and
					 leases an apartment in New Jersey. He is a resident of New York for use tax
					 purposes with respect to tangible personal property and services used in New
					 York.
Example 2:An individual from another state leases a summer
					 cottage in New York for a two-week period. He does not become a resident of New
					 York.
Example 3:An individual from another state attends a
					 university in New York. Whether he lives in university housing or private
					 housing, he is a resident of New York.
Example 4:An individual serving in the Armed Forces of the
					 United States occupies housing on a Federal military base within New York
					 State. Such individual is a resident of New York State.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.1 - Sale of tangible personal property

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1105(a), 1115(a), 1116, 1132(c)
(a)
Imposition.
The sales tax is imposed on the receipts from every retail
					 sale of tangible personal property delivered by the vendor to the purchaser or
					 the purchaser's designee in this State, unless specifically exempt or excluded
					 under the Tax Law.
Cross references:
See Part 528 of this Title for sales of property
					 specifically exempt and used in an exempt manner.
See Part 529 of this Title for exempt organizations.
See Part 534 of this Title for refunds and
					 credits.
(b)
Taxable
				  and exempt items sold as a single unit.
When tangible personal property, composed of taxable and
					 exempt items is sold as a single unit, the tax shall be collected on the total
					 price.
Example:
A vendor sells a package containing assorted cheeses, a
					 cheese board and a knife for $15. He is required to collect tax on
					 $15.
(c)
Coins or
				  other currency.
(1) Currency exchange.
				  The sale of coins or other currency of one nation for that of another (
i.e.,
an exchange) is a financial transaction and is not a
				  sale of tangible personal property subject to sales or use tax where:
(i) the coins or other currency is
				  exchanged;
(ii) the exchange rate
				  reflects actual currency value; and
(iii) the coins or other currency is in
				  general circulation in the respective nations.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.2 - Sale of utility and similar services

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(b)
(a)
Imposition.
(1) Section 1105 (b)  of the Tax Law
				  imposes a tax on the receipts from every sale, except a sale for resale or a
				  sale specifically exempt under section 1115 (b)(i) and (ii) (c) or (e)  of the Tax Law, of
(i) gas, electricity, refrigeration and
				  steam, and gas, electric, refrigeration and steam service of whatever nature;
				  and
(ii) telephony and telegraphy
				  and telephone and telegraph service of whatever nature, except interstate and
				  international telephony and telegraphy and telephone and telegraph service.
Cross reference:
Exemptions, see Part 528 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.3 - Sale of information services

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105[c][1])
(a)
Imposition.
(1) Section 1105 (c)(1)  of the Tax Law
				  imposes a tax on the receipts from the service of furnishing information by
				  printed, mimeographed or multigraphed matter or by duplicating written or
				  printed matter in any manner such as by tapes, discs, electronic readouts or
				  displays.
(2) The collecting,
				  compiling or analyzing information of any kind or nature and the furnishing
				  reports thereof to other persons is an information service.
(3) Among the services which are information
				  services are credit reports, tax or stock market advisory and analysis reports
				  and product and marketing surveys.
Example 1:
A company distributes a newsletter to its subscribers
					 weekly, showing the range of daily market prices for certain commodities. The
					 newsletter comprises a taxable information service.
Example 2:
A company publishes a bound volume monthly, which it
					 furnishes to its subscribers. The volume contains information with respect to
					 current advertising rates of various media in different localities. This
					 publication is a taxable information service.
Example 3:
A firm supplies to business concerns listings of
					 prospective customers' telephone numbers is providing a taxable information
					 service and must collect the appropriate tax on the charges for such
					 service.
Example 4:
A computer service company owns a service program
					 consisting of analyses of law cases and statutes. It is asked by a customer to
					 research all references to the word "assessment". The fee for the printout
					 received by the customer constitutes a taxable receipt from an information
					 service, as the citations listed may be given to another subscriber requesting
					 the same information.
(4)
				  Charges for credit information services, other than those that are transmitted
				  orally, are subject to tax. The following rules shall apply in determining
				  taxability of services that include both oral and written reports:
(i) Any fee for a written report is
				  taxable.
(ii) Any fee for an oral
				  report is taxable if the oral report is preliminary to the written
				  report.
(iii) An annual fee for
				  subscribing to a service is taxable if it entitles the subscriber to a certain
				  number of free reports, or to reduced charges on reports, unless the subscriber
				  is entitled only to oral reports.
Cross reference:
Periodicals and newspapers, see Part 528 of this
					 Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.4 - Sale of services of producing, fabricating, processing, printing or imprinting

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(c)(2)
(a)
Imposition.
(1) Section 1105 (c)(2)  of the Tax Law
				  imposes a tax on the receipts from services of producing, fabricating,
				  processing, printing or imprinting tangible personal property, performed for a
				  person who directly or indirectly furnishes the property.
(2) The enumerated services are not taxable
				  when:
(i) purchased for resale; or
(ii) performed on property intended for
				  resale.
(3) Furnishing
				  "indirectly" means that items of tangible personal property are supplied to the
				  person performing the enumerated services by an agent or other person on behalf
				  of the customer; or when the items of tangible personal property are not
				  supplied by the person performing the enumerated services at the direction of
				  the customer.
(4) When such
				  services are combined with the sale of property by the person performing the
				  services, the entire transaction is subject to tax as a retail sale. (See
				  section
				  526.6  of
				  this Title.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.6 - Storage of tangible personal property

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(c)(4)
(a)
Definition.
Storage
is the provision of a place for
					 the safekeeping of goods, without regard to the manner of payment or length of
					 time of the service.
(b)
Imposition.
(1) The tax is
				  imposed on the sale, except for resale, of the service of storing tangible
				  personal property, and the rental of safe deposit boxes and similar
				  space.
(2) While the tax is imposed
				  on the service of providing storage space, it is not imposed on the lease of
				  real property for storage. A lease can be distinguished from the provision of
				  storage space, in that under a lease, the tenant contracts for a certain amount
				  of footage in a specific location, the tenant has unlimited control of access
				  to the space, and may supply his own racks, cabinets and other physical
				  facilities.
(3) While the tax is
				  imposed on storage of vehicles, it is not imposed on parking or garaging of
				  vehicles. The terms parking and garaging connote circumstances under which a
				  person has regular and immediate access to his vehicle.
Example 1:
A person moors his boat in a slip, at a marina, during the
					 summer months, and places it in storage on land during the winter months. The
					 charges for mooring are not taxable; the charges for storage are
					 taxable.
Example 2:
A person stores his goods at a warehouse, in whatever space
					 the warehouse company has available. The charges for such storage are
					 taxable.
Example 3:
A person stores his goods in a specific space in a
					 building, and no other person has access to the space assigned. This is storage
					 of tangible personal property and the charges are taxable.
Example 4:
A consumer who uses a refrigerated locker in a public
					 warehouse to store a quantity of meat products must pay sales tax on the
					 storage charge even though commodity stored is itself exempt from tax.
Example 5:
The charge made by a hotel for safekeeping of its guests'
					 valuables is a charge similar to that made for use of a safe deposit box and is
					 taxable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.7 - Maintaining, servicing or repairing real property

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(c)(5)
(a)
Definitions.
(1)
Maintaining, servicing
and
repairing
are terms which are used to cover all activities
				  that relate to keeping real property in a condition of fitness, efficiency,
				  readiness or safety or restoring it to such condition. Among the services
				  included are services on a building itself such as painting; services to the
				  grounds, such as lawn services, tree removal and spraying; trash and garbage
				  removal and sewerage service and snow removal.
(2) Real property, property and land are
				  defined as in subdivision 12 of section 102  of the Real Property Tax Law. Among the
				  items considered in this classification are:
(i) land, including trees thereon and mines
				  and quarries therein;
(ii)
				  buildings and structures erected upon, under or above land, or affixed
				  thereto;
(iii) railroad structures
				  and tracks;
(iv) telephone and
				  telegraph lines, wires, poles and appurtenances;
(v) mains, pipes and tanks for conducting
				  steam, heat, water, oil, gas, electricity; and
(vi) boilers, heating, ventilating, lighting
				  apparatus, plumbing.
(3)
(i) A capital improvement is an addition or
				  alteration to real property:
(a) which
				  substantially adds to the value of the real property, or appreciably prolongs
				  the useful life of the real property;
(b) which becomes part of the real property
				  or is permanently affixed to the real property so that removal would cause
				  material damage to the property or article itself; and
(c) is intended to become a permanent
				  installation.
(ii)
(a) Floor covering is a capital improvement
				  only when it is installed as the initial finished floor covering in new
				  construction, in a new addition to existing construction or in a total
				  reconstruction of existing construction.
(b) The term floor covering includes carpet,
				  carpet tile, carpet padding, linoleum and vinyl roll floor covering, linoleum
				  tile, vinyl tile and other similar floor coverings. For a detailed discussion
				  and description, see section
				  541.14 
				  of this Title.
(iii) A
				  mobile home is not an addition or capital improvement to real property,
				  property or land, regardless of how it is installed. For a detailed discussion
				  and description, see Part 544 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.8 - Sale of food and drink

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(d)
(a)
Imposition.
Sales tax is imposed on the receipts, including any cover,
					 minimum, entertainment or other charge, from every sale of beer, wine or other
					 alcoholic beverages and food or drink of any nature sold in or by restaurants,
					 taverns or other establishments in this State or by caterers:
(1) in all instances where the sale is for
				  consumption on the premises where sold;
(2) in those instances where the sale is for
				  consumption off the premises and the vendor (or someone acting on behalf of the
				  vendor) after delivery either serves or assists in serving, cooks, heats or
				  provides services with respect to the food or drink; and
(3) in those instances where the sale is for
				  consumption off the premises of the vendor all sandwiches and other food or
				  drink unless the food or drink is sold in:
(i)
				  an unheated state; and
(ii) the
				  same form and condition, quantities and packaging commonly used by food stores
				  not principally engaged in selling foods prepared and ready to be eaten.
Cross-references:
For charges of roof gardens and cabarets, see section
					 527.12 
					 of this Part.
For exempt transactions when purchased with food stamps,
					 see section
					 528.27 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.9 - Hotel occupancy

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(e)
(a)
Imposition.
(1) A sales tax is imposed on the rent for
				  every occupancy of a room or rooms in a hotel, motel, or similar establishment
				  in New York State. The tax is imposed at the combined State and local sales tax
				  rate in effect at the location of such establishment. However, the tax does not
				  apply to:
(i) rent for occupancy of a
				  permanent resident;
(ii) rent of $2
				  or less per day; or
(iii) rent for
				  any occupancy that is otherwise excluded or exempted from tax under the Tax Law
				  or under any other provision of law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.10 - Admission charge

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(f)(1)
(a)
Imposition.
(1) A tax is imposed upon any admission
				  charge, in excess of 10 cents, to or for the use of any place of amusement in
				  this State.
(2) Box or seat.
For any person having the permanent use or possession of a
					 box or seat or a lease or a license, other than a season ticket, for the use of
					 a box or seat at a place of amusement, the tax shall be upon the amount for
					 which a similar box or seat is sold for each performance or exhibition at which
					 the box or seat is used or reserved by the holder, licensee or lessee, and
					 shall be paid by the holder, license or lessee. This includes situations in
					 which there is an exclusive right to use a particular box or seat for an
					 indefinite term, or for the term of a lease or license (for every attraction
					 and event subject to tax) presented at the place of amusement.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.11 - Dues

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(f)(2)
(a)
Imposition.
(1) A tax is imposed upon the dues paid to any social or athletic club in this State if the dues of an active annual member, exclusive of the initiation fee, are in excess of $10 per year.
(2) A tax is imposed on the initiation fee paid to any social or athletic club, regardless of the amount of dues, if such initiation fee is in excess of $10.
(3) Where the tax applies to any social or athletic club, the tax shall be paid by all members thereof, regardless of the amount of their dues or initiation fee.
Example 1:
A social club maintains two types of memberships. Full memberships are $15 per year and limited memberships are $5 per year. Since the dues paid by the full members are in excess of $10 per year, all members' dues are taxable even though some are not more than $10.
(4) In the case of a life membership, the tax shall be upon the amount paid as life membership dues. Life memberships for which no consideration is given are not subject to tax.
Example 2:
An athletic club has two types of memberships: annual membership for $25 per year and life membership for $250. A person purchasing a life membership is required to pay tax on the $250 charge for membership at the time of purchase.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.12 - Roof garden and cabaret charges

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(f)(3)
(a)
Imposition.
A tax is imposed on the amount paid as charges of a roof
					 garden, cabaret or other similar place in the State.
Example 1:
A restaurant holds a dinner theater once a month and
					 charges its patrons separately for the dinner and the play. However, only those
					 patrons who purchased meals are permitted to view the play. The total charge
					 made by the restaurant for the dinner theater is taxable as an amount paid to a
					 roof garden, cabaret or similar place.
Example 2:
A hotel provides an orchestra and dance floor surrounded by
					 tables, and serves refreshments to its patrons during the dancing hours. No
					 separate charge is made for dancing. This is a public performance where all
					 charges for refreshments are taxable.
Example 3:
A hotel gives a New Year's Eve party in its dining room,
					 for which a charge of $25 per person is made to anyone desiring to attend. A
					 dinner is served and entertainment in the form of music is furnished. Patrons
					 are permitted to dance. The charge of $25 is subject to tax.
(b)
Definitions.
As used in this section, the following terms shall
					 mean:
(1)
Charge of a roof
				  garden, cabaret or other similar place.
Any charge made for admission,
				  cover minimum, music or entertainment, refreshment, food and drink, service or
				  merchandise at a roof garden, cabaret or other similar place.
Example:
A charge by a photographer at a cabaret for pictures taken
					 at a table is subject to tax.
(2)
Roof garden, cabaret or similar
				  place.
(i) Any roof garden, cabaret
				  or similar place which furnishes a public performance for profit.
(ii) Any room in a hotel, restaurant, hall or
				  other place where music and dancing privileges or any entertainment, are
				  afforded the patrons in connection with the serving or selling of food,
				  refreshment or merchandise.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.13 - Certain energy sources and services

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105-A
(a)
Reduction in rate.
(1) Section 1105-A  of the Tax Law provides for a
				  reduction in the four-percent statewide sales tax rate imposed under sections 1105 (a) and 1105 (b)  of the Tax Law and in the four-percent statewide
				  compensating use tax rate imposed under section 1110 (a)  of the Tax Law, as
				  set forth in subdivision (c) of this section, on the receipts from every sale,
				  other than for resale, used for residential purposes of:
(i) fuel oil (except diesel motor
				  fuel);
(ii) coal;
(iii) wood (for heating purposes
				  only);
(iv) propane (except when
				  sold in containers of less than 100 pounds);
(v) natural gas;
(vi) electricity;
(vii) steam; and
(viii) gas, electric and steam services.
For purposes of this regulation, the term
energy
					 sources
is used to describe the above- mentioned tangible personal
					 property and services.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.14 - Racehorses

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1105(a), 1110, 1111(g), 1115(a)(6), 1118(2),
					 (3), (7), (9) and (10)
(a)
Imposition.
(1) General.
(i) A sales tax is imposed on the receipts
				  from the retail sale of a racehorse in this State.
(ii) Use tax may be imposed on the amount
				  paid by a resident of New York State on the purchase of a racehorse which was
				  purchased out of state and subsequently brought into New York State for racing
				  purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 527 - Taxable Transactions › Section 527.15 - Certain leases of motor vehicles, vessels and noncommercial aircraft

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1105(a), 1110, 1111(i), 1118, 1132, 1139
(a) Section 1111 (i)  of the Tax Law provides special rules for the payment of sales and use tax on certain leases of motor vehicles, vessels and noncommercial aircraft. Rather than the tax being due upon each periodic lease payment, the Tax Law provides that with respect to the leases described in this section the tax is due at the inception of the lease on the total amount of the lease payments for the entire term of the lease.
(b) For purposes of the tax imposed on leases of motor vehicles, vessels and noncommercial aircraft described in this section, the following definitions shall apply.
(1) A lease for a term of one year or more includes:
(i) any lease that covers a period of one year or more; and
(ii) any lease for a period of less than one year where the lease includes one or more options to renew or any similar contractual provisions or combination thereof that would, if exercised, make the cumulative period of the lease one year or more.
Example:
A resident of Schenectady County, New York leases a small noncommercial aircraft for three months and hangars the aircraft at Albany County Airport. The lease agreement provides the lessee with five options to renew the lease for three-month terms each. The three-month lease together with the five options to renew the lease constitute a lease for a term of one year or more.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The Tax Law
				  provides for exemptions from the sales and compensating use tax of receipts
				  from the sale, or use of certain types of property and services, and certain
				  usages of property and services. These exemptions are covered in the following
				  sections of this Part.
Cross-reference:Exemptions of certain admissions, see
					 section
					 527.6 
					 of this Title. Exemptions from compensating use tax, see section
					 531.5 
					 of this Title.
(b) The Tax
				  Law provides for exemption from the sales and compensating use tax of
				  transactions with certain entities and organizations. (See Part 529 of this
				  Title.)
(c) Exemptions from the
				  sales and compensating use tax are strictly construed. For an exemption to be
				  allowed, it must clearly appear that a transaction is eligible for the
				  exemption. The burden of proving nontaxability is on the person claiming the
				  exemption.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.2 - Food and beverages

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(1)
(a)
Food and food products.
(1) Food and food products, except candy and
				  confectionery, when sold for human consumption, are exempt from sales and
				  compensating use tax. See section
				  528.27 
				  of this Part for exempt purchases of candy and confectionery when purchased
				  with food stamps.
(2) The terms
food
and
food products
as used in this
				  section mean edible commodities whether prepared, processed, cooked, raw,
				  canned or in any other form, which are generally regarded as food. This
				  category includes, but is not limited to:
meat and meat products
milk products
cereals and grain products
baked goods
vegetables and vegetable products
fruits and fruit products
poultry
fish and seafood
frozen entrees and desserts
jellying agents
fats, oils and shortenings
condiments
spices
sweetening agents
food preservatives
food coloring
frozen dinners
snacks (except candy and confections)
A list of taxable and exempt food and food products is
					 available upon request at any district tax office or directly from the bureau's
					 main office in Albany.
(3)
				  The phrase
sold for human consumption
means that the items
				  sold are, in their normal use, regarded as being for human consumption. Pet
				  foods, which are packaged, labeled or advertised as such, are not deemed sold
				  for human consumption.
(4) Candy
				  and confectionery include, without limitation, candy of all types; chocolate
				  (plain or mixed with other products); glazed or sugar-coated fruits, nuts,
				  peanuts, popcorn or other products; chewing gum; mints; lollypops; fruit
				  flavored sticks; fruit drops; licorice; pastilles; cotton candy; marzipan;
				  halvah and any similar product regarded as candy or confectionery based on its
				  normal use or as indicated on the label or in the advertising
				  thereof.
(5) Items advertised and
				  sold for use in cooking and baking, such as chocolate morsels and glazed fruit,
				  are exempt from tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.3 - Water

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(2)
(a) Water when delivered through mains or
				  pipes is exempt.
(b) Water sold in
				  bottles or by any means other than through mains or pipes is taxable.
(c) Water sold as ice or in any other form is
				  taxable.
Example 1:
A person purchases three gallons of bottled spring water at
					 a supermarket. The bottled spring water is taxable.
Example 2:
A person contracts with a firm to furnish 20,000 gallons of
					 water to fill a swimming pool. The water is delivered by a tank truck and is
					 taxable.
Cross-reference:
For exempt purchases of water and ice when purchased with
					 food stamps see section
					 528.27 
					 of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.4 - Drugs and medicines; medical equipment and supplies

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(3) and (g)
(a)
Exemption.
(1) Drugs and medicines intended for the use,
				  internally or externally in the cure, mitigation, treatment or prevention of
				  illnesses or diseases in human beings, medical equipment (including component
				  parts thereof) and supplies required for such use or to correct or alleviate
				  physical incapacity, and products consumed by humans for the preservation of
				  health are exempt.
(2) Services
				  performed upon exempt medical equipment are also exempt.
(3) Cosmetics or toilet articles
				  notwithstanding the presence of medicinal ingredients therein are taxable.
				  Medical equipment (including component parts thereof) and supplies, other than
				  drugs and medicines, purchased at retail for use in performing medical and
				  similar services for compensation are not included in the exemption.
(4) The Sales Tax Bureau publishes lists, by
				  brand name, of taxable and exempt drugs, medicines, cosmetics and toilet
				  articles. It also publishes a list of medical equipment, supplies and
				  prosthetic aids. Such lists are available upon request at any district tax
				  office or directly from the bureau's main office in Albany.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.6 - Newspapers and periodicals

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115[a][5]
(a)
Exemption.
The sale of newspapers and periodicals is exempt from sales
					 and compensating use tax.
(b)
Definition of newspaper.
(1) In order to constitute a newspaper, a
				  publication must conform generally to the following requirements:
(i) it must be published in printed or
				  written form at stated short intervals, usually daily or weekly;
(ii) it must not, either singly or, when
				  successive issues are put together, constitute a book;
(iii) it must be available for circulation to
				  the public; and
(iv) it must
				  contain matters of general interest and reports of current events.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.8 - Tangible personal property sold by a mortician, undertaker or funeral director

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(7)
(a)
Exemption.
Tangible personal property sold or rented by a mortician,
					 undertaker or funeral director (hereinafter referred to as funeral directors)
					 in the performance of his professional services is not subject to the sales or
					 compensating use tax.
(b)
Purchases by funeral directors.
(1) All tangible personal property sold or
				  rented to funeral directors for use in conducting funerals shall not be deemed
				  to be for resale and shall be taxable to funeral directors.
Example 1:
Caskets, urns, monuments, rough boxes and clothing are
					 examples of property subject to tax when purchased by a funeral
					 director.
Example 2:
The sale of an installed burial vault to a funeral director
					 is the sale of a capital improvement to real property. However, the sale of an
					 uninstalled burial vault to a funeral director is taxable and not considered a
					 sale for resale.
(2) The
				  charges for repairs to a funeral director's equipment, embalming table, casket
				  bier and for repairing, recovering or reupholstering a casket are all subject
				  to tax.
(3) The furnishing of
				  vehicles to funeral directors is a taxable rental rather than an exempt
				  transportation service.
(4) A
				  funeral director must pay sales tax on his purchases of tangible personal
				  property for use in a funeral which will be paid for by the Social Security
				  Administration, the Armed Forces, Veterans Administration, a welfare agency or
				  a fraternal, charitable or religious organization.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.9 - Commercial vessels

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1105(c)(3)(iv), 1115(a)(8)
(a)
Definitions.
The definitions in this section shall apply only for the
					 purpose of the exclusions and the exemptions provided by Tax Law, sections
					 1105(c)(3)(iv) and 1115(a)(8) with respect to commercial vessels.
(1) Vessel. A
vessel
shall
				  mean any type of water craft used for the transportation of property or persons
				  on water. Marine cargo containers which are constructed for "containerships"
				  are deemed to be an integral part of such vessel.
(2) Marine cargo container. A
marine
				  cargo container
is an article of transport equipment which is:
(i) fully or partially enclosed to constitute
				  a compartment intended for containing goods;
(ii) of a permanent character and accordingly
				  strong enough to be suitable for repeated use;
(iii) specially designed to facilitate the
				  carriage of goods, by one or more modes of transport, without intermediate
				  reloading;
(iv) designed for ready
				  handling, particularly when being transferred from one mode of transport to
				  another;
(v) designed to be easy to
				  fill and to empty; and
(vi) having
				  an integral volume of one cubic meter or more.
The term
marine cargo container
shall
					 include the accessories and equipment of the container, appropriate for the
					 type concerned, provided that such accessories and equipment are carried with
					 the container. The term marine cargo container shall not include vehicles,
					 accessories or spare parts of vehicles, or packaging.
(3) Commercial vessel. A
Commercial vessel
is any vessel used or engaged in the
				  transportation for hire of persons or property on water. Any vessel used or
				  engaged for other purposes on more than an occasional basis is not a commercial
				  vessel.
(4) Commercial vessel
				  primarily engaged in interstate or foreign commerce. A commercial vessel
				  primarily engaged in interstate or foreign commerce when 50 percent or more of
				  the receipts from the vessel's activities are derived from interstate or
				  foreign commerce.
(5) Interstate or
				  foreign commerce.
Interstate or foreign commerce
means the
				  transportation of persons or property between states or countries.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.10 - Fuel sold to an airline for use in its airplanes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(9)
(a)
Exemption.
Fuel sold to an airline for use in its airplanes is exempt
					 from sales and use tax.
(b)
Airline defined.
(1) An
airline
is:
(i) an air
				  carrier of persons, property and mail operating under a certificate of public
				  convenience and necessity issued by the Civil Aeronautics Board, or a foreign
				  air carrier holding an equivalent certificate issued by the carrier's
				  respective sovereign government;
(ii) an air carrier holding a certificate for
				  all-cargo air service issued by the Civil Aeronautics Board; or
(iii) an air taxi operator, who is classified
				  by the Civil Aeronautics Board as a commuter air carrier, or who
				  (
a
) performs at least five round trips per week between two or
				  more points, and publishes flight schedules which specify the times and days of
				  the week and places between which such flights are performed, or
				  (
b
) transports mail by air pursuant to contract with the
				  United States Postal Service. This exemption shall extend to the purchase of
				  fuel for use in such commuter flights.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.11 - Research and development

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1115(a)(10) and 1115(b)(ii)
(a)
Exemption.
(1) The sale of tangible personal property
				  purchased for use or consumption directly and predominantly in research and
				  development in the experimental or laboratory sense is exempt from the sales
				  and use tax.
(2) The exemption does
				  not extend to installation and repair services for such property.
(3) An exemption is allowed for the sale of
				  gas, electricity, refrigeration and steam, and gas, electric, refrigeration and
				  steam service of whatever nature for use or consumption directly or exclusively
				  in research and development in the experimental or laboratory sense.
(4) An Exempt Use Certificate (form ST-121)
				  is used to make purchases eligible for this exemption, without payment of sales
				  tax. (See section
				  532.4[e] 
				  of this Title.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.12 - The flags of the United States of America and the State of New York

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(11)
(a)
Exemption.
Sales of the flag of the United States of America and the
					 flag of New York State are exempt from tax.
(b)
Definitions.
(1) For purposes of this section, the term
flag
means a light, flexible material, usually rectangular,
				  and bearing one or more symbols or designs to indicate nationality or party.
				  The term also includes related accessories to be used solely for the display of
				  the flag, provided such accessories are sold with the flag for a single charge.
				  For example, this includes a pole, rod, or staff; base or bracket; halyard;
				  lanyard; or finial.
(i) Patches, decals and
				  pins with a design of the flag, for display on clothing or other items, are not
				  flags and are subject to sales tax.
(ii) Kits composed of plastic parts which
				  when assembled resemble a flag are not flags.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.13 - Machinery and equipment used in production; telephone and telegraph equipment; parts, tools and supplies

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(12)
(a)
Exemption.
(1) Exemption from statewide tax. An
				  exemption is allowed from the tax imposed under subdivisions (a) and (c) of
				  section 1105  of the Tax Law, and from the
				  compensating use tax imposed under section 1110  of the Tax Law, for receipts from
				  sales of the following:
(i) Machinery or
				  equipment (including parts with a useful life of more than one year) used or
				  consumed directly and predominantly in the production for sale of tangible
				  personal property, gas, electricity, refrigeration or steam, by manufacturing,
				  processing, generating, assembling, refining, mining or extracting. (This
				  exemption includes all pipe, pipeline, drilling rigs, service rigs, vehicles
				  and associated equipment used in the drilling, production and operation of oil,
				  gas and solution-mining activities to the point of sale to the first commercial
				  purchaser.)
(ii) Telephone central
				  office equipment or station apparatus or comparable telegraph equipment
				  (including parts with a useful life of more than one year) for use directly and
				  predominantly in receiving at destination or in initiating and switching
				  telephone or telegraph communication when such equipment or apparatus is
				  purchased or leased by the vendor of such service for sale.
(iii)
(a)
				  Parts with a useful life of one year or less, tools or supplies for use or
				  consumption directly and predominantly in the production of tangible personal
				  property, gas, electricity, refrigeration or steam for sale by manufacturing,
				  processing, generating, assembling, refining, mining or extracting.
(b) Parts with a useful life of one year or
				  less, tools or suppliers for use directly and predominantly in or on the
				  equipment or apparatus described in subparagraph (ii) of this
				  paragraph.
(iv) The
				  services of installing, repairing, maintaining or servicing the exempt
				  machinery, equipment, apparatus, parts, tools or supplies identified in
				  subparagraph (i), (ii) or (iii) of this paragraph.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.14 - Tangible personal property sold through coin operated vending machines

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(13), (13-a)
(a)
Tangible personal property sold
				  through coin operated vending machines at 10 cents or less.
Exemption-Tangible personal property sold through coin
					 operated vending machines at 10 cents or less is exempt from the sales and use
					 tax when the vending machine operator:
(1) is primarily engaged in making sales of
				  tangible personal property through vending machines at 10 cents or less;
				  and
(2) maintains records
				  satisfactory to the Department of Taxation and Finance. (See section
				  533.2  of this
				  Title.)
Cross reference:
See section
					 527.8(g)-(h) 
					 of this Title for sales of food through coin operated vending machines at 10
					 cents or less.