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 531 - Compensating Use Tax › Section 531.6 - Reporting of sales and use tax by purchasers not required to file periodic returns

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any
				  person who is not required to file periodic returns under section
				  533.3(a) 
				  of this Title and who purchases or uses property or services subject to the
				  sales or compensating use tax must file a report of sales and use tax with the
				  Department of Taxation and Finance and pay the taxes that are due.
(b) Except as otherwise provided in this
				  section, the report of sales and use tax must be filed and the tax paid within
				  20 days from the date that:
(1) a purchase of
				  property or services subject to tax and upon which tax was not paid was made;
				  or
(2) tangible personal property
				  or services subject to tax, which were purchased outside the state by a New
				  York resident without payment of the New York tax, are first brought or
				  delivered into New York State; or
(3) tangible personal property or services
				  subject to tax purchased in one New York taxing jurisdiction are first brought
				  into another New York taxing jurisdiction imposing tax at a rate greater than
				  the rate of sales and use tax previously paid, if at the time of purchase the
				  purchaser was a resident of the jurisdiction imposing tax at the greater rate.
Example 1:A resident of New York purchases a camera outside
					 of New York and subsequently brings the camera into New York. The resident is
					 required to file the Purchaser's Report of Sales and Use Tax and remit the New
					 York State and local use tax due on the purchase within 20 days of bringing the
					 camera into New York.
Example 2:A resident of a county with a combined State and
					 local tax rate of 7% purchases a television in a county with a combined State
					 and local tax rate of 5%, and subsequently returns with the television to the
					 county of residence. The resident is required to file a Purchaser's Report of
					 Sales and Use Tax and pay the additional tax (based on the difference in the
					 tax rates) within 20 days from the date the property was brought into the
					 county of residence.
Example 3:A resident of New York receives his mail order
					 purchase of fishing equipment on September 1, 1990 from a company located
					 outside the state. The resident must file a Purchaser's Report of Sales and Use
					 Tax and remit the appropriate New York State and local use tax by September 21,
					 1990.
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 532 - Collection Of Tax › Section 532.1 - Collection of tax from customer

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Time
				  of collection.
(1) Every person
				  required to collect the tax shall collect the tax from the customer when
				  collecting the price, amusement charge or rent to which it applies.
(2) Where a vendor makes a sale for which
				  payment is not received at the time of delivery, such sale must be reported on
				  the return covering the period in which the sale is made. Thus, if the sale is
				  a taxable sale, the full amount of tax must be remitted with the return whether
				  or not any money was collected at the time of sale.
Cross-reference:
For credit for bad debts, see Part 534 of this Title. For
					 reporting and payment of tax by vendor, see Part 533 of this
					 Title.
(3) Any person
				  willfully failing to collect the tax from a customer may be subject to the
				  criminal penalties prescribed by section 1817  of the Tax Law and the Penal Law.
				  See Part 536 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 532 - Collection Of Tax › Section 532.2 - Trustee liability

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every
				  person required to collect any tax imposed by article 28 and pursuant to the
				  authority of article 29 of the Tax Law acts as a trustee for and on account of
				  the State with respect to taxes collected by such person.
(b) The taxes collected by or paid to such
				  trustee shall be held in trust for and on account of the State.
(c) Every trustee is required to:
(1) maintain supporting records which will
				  properly account for such taxes;
(2) make the records available for
				  examination or audit at any time;
(3) properly safeguard the interests of the
				  State with regard to such taxes; and
(4) remit the taxes with timely filed
				  returns.
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 532 - Collection Of Tax › Section 532.3 - Personal liability

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) Every person required to collect any tax
				  imposed by article 28 and pursuant to the authority of article 29 of the Tax
				  Law shall be personally liable for the tax imposed, collected or required to be
				  collected. Any officer or employee of a corporation or a dissolved corporation
				  who is required to collect, truthfully account for, or pay over the tax, and
				  any person who is a member of a partnership may be held personally liable for
				  the tax as a person required to collect.
Cross-reference:For definition of persons required to
					 collect tax, see section
					 526.11 
					 of this Title.
(2) Such
				  persons shall be personally liable for the tax imposed at the combined rate
				  applicable to the city, county or school district in which a sale was made or
				  services rendered. This liability applies whether or not the tax imposed was
				  collected.
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 532 - Collection Of Tax › Section 532.4 - Presumption of taxability

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1132(c)
(a)
General.
(1) It is presumed that all receipts for
				  property or service of any type mentioned in subdivisions (a), (b), (c) and (d)
				  of section 1105  of the Tax Law, all rents for
				  occupancy of the type mentioned in subdivision (e) of said section, and all
				  amusement charges of any type mentioned in subdivision (f) of said section, are
				  subject to tax until the contrary is established.
(2) Prepaid sales tax on motor fuel.
[Tax Law 1132 (h)]
In addition to the receipts taxable under section 1105  of the Tax Law, it is presumed that
					 all motor fuel imported, manufactured, sold, received or possessed in the
					 state, other than motor fuel which is in interstate or foreign commerce, is
					 intended for use, distribution or sale in the state and subject to the tax
					 required to be prepaid under section 1102  of the Tax Law until the contrary is
					 established. For other regulations applicable to motor fuel, see Part 561 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 532 - Collection Of Tax › Section 532.5 - Direct payment permit

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
General.
A direct payment permit is a notice to a vendor that the
					 holder thereof is authorized to pay directly to the Department of Taxation and
					 Finance any tax due on purchases made. The vendor's responsibility for the
					 collection of tax from the permit holder is waived upon receipt of such
					 permit.
(b)
Eligibility for a direct payment permit.
In order to be eligible for a direct payment permit, a
					 purchaser must meet the following conditions:
(1) at the time tangible personal property or
				  services are acquired by a purchaser, it is impossible to determine the manner
				  in which the property or services will be used;
(2) the purchaser must be registered as a
				  vendor with the Processing Division, Sales Tax Section, and maintain a place of
				  business in New York State; and
(3)
				  the purchaser must have timely filed all required returns and timely paid all
				  taxes due for the four quarterly periods immediately prior to the submission of
				  an application for a direct payment permit. This condition may be modified in
				  the case of a new vendor who has not filed returns.
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 533 - Vendors Obligations › Section 533.1 - Registration requirement

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1134
(a)
(1) To
				  obtain a certificate of authority to collect tax, a certificate registration
				  must be filed with the Commissioner of Taxation and Finance, in accordance with
				  the procedures provided for in Part 539 of this Title. A certificate of
				  registration is required to be filed by any person who intends to:
(i) commence business or to open a new place
				  of business and who will be required to collect any tax imposed by article 28
				  of the Tax Law or pursuant to the authority of article 29 of the Tax Law;
				  or
(ii) commence business or to
				  open a new place of business and who will be purchasing or selling tangible
				  personal property for resale; or
(iii) sell automotive fuel; or
(iv) take possession of or pay for the
				  business assets of another in a bulk sale under circumstances requiring
				  notification to the Department of Taxation and Finance, pursuant to section 1141 (c)  of the Tax Law
				  (see Notice of Bulk Sale, Part 537 of this Title) and commences business or
				  opens a new place of business who will either be required to collect sales tax
				  or be purchasing or selling tangible personal property for resale.
Example:
An individual who only purchases tangible personal property
					 for resale to registered vendors is required to file a certificate of
					 registration.
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 533 - Vendors Obligations › Section 533.4 - Payment of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1137, 1146(c)
(a)
Time of payment.
(1) Any tax imposed by article 28 or pursuant
				  to the authority of article 29 of the Tax Law which is administered by the
				  Department of Taxation and Finance is due and payable to the Department of
				  Taxation and Finance on or before the date set for the filing of the return for
				  the reporting period, without regard to whether a return is filed and whether
				  the return filed is correct or complete. The amount of sales tax so payable is
				  due and payable whether or not it has been collected by the vendor from the
				  purchaser.
(2) Any vendor who
				  ceases to do business within this State must, within 20 days of the cessation
				  of business, make a final return and payment of the sales and compensating use
				  taxes due.
Cross-reference:
For final return, see section
					 533.3(e) 
					 of this Part. For proceedings to recover tax and article 78 proceedings of the
					 CPLR, see Part 535 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 534 - Refunds And Credits › Section 534.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Basis for
				  refunds and credits. The Tax Law, subject to the conditions and limitations
				  provided for therein, authorizes refunds or credits for State and local sales
				  and use taxes paid by a person:
(1) on the
				  purchase of tangible personal property used in a specified manner (Tax Law, §
				  1119[a]), see section
				  534.3 
				  of this Part;
(2) on the purchase
				  of tangible personal property or services used by specified omnibus carriers to
				  provide transit service (Tax Law, § 1119[b]), see section
				  534.4 
				  of this Part;
(3) on the purchase
				  of tangible personal property used in the performance of specified taxable
				  services on a retail sale by a contractor (Tax Law, § 1119 [c]), see section
				  534.5 
				  of this Part;
(4) on the purchase
				  of tangible personal property by a contractor, subcontractor or repairman who
				  was required to pay tax on the purchase by virtue of section 1101 (b)(4)  of the Tax Law
				  where the property is sold at retail by the contractor, subcontractor or
				  repairman (Tax Law, § 1119[c]), see section
				  534.5 
				  of this Part;
(5) by reason of
				  cancelled sales and returned merchandise (Tax Law, § 1132 [e]), see section
				  534.6 
				  of this Part;
(6) attributable to
				  bad debts (Tax Law, § 1132[e]), see section
				  534.7 
				  of this Part;
(7) when such taxes,
				  and any penalty or interest thereon, have been erroneously, illegally, or
				  unconstitutionally paid or collected (Tax Law, §1139), see section
				  534.8 
				  of this Part; and
(8) on the
				  purchase price, capitalized cost and fees and charges, or portion thereof,
				  refunded to the consumer by a motor vehicle manufacturer pursuant to the
				  provisions of section 198-a or
				  396-p (5)  of the General
				  Business Law (Tax Law, §1139 [f]), see section
				  534.9 
				  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 534 - Refunds And Credits › Section 534.2 - Administrative procedures

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1139, 1142(9), 1147(c)
(a)
Application for a refund or
				  credit.
(1) Application required.
(i) To claim a refund or credit for any tax,
				  penalty or interest collected or paid which may be credited or refunded, a
				  person must file an application for such refund or credit with the Department
				  of Taxation and Finance.
(ii) Where
				  an application for credit has been filed, the applicant may immediately take
				  such credit on the return which is due coincident with or immediately
				  subsequent to the time that the applicant files his application for credit,
				  except with respect to the refund described in section
				  534.8
				  or
				  534.9 
				  of this Part.
(iii) The taking of a
				  credit on a sales and use tax return is deemed to be part of the application
				  for such credit. The application for credit or a copy of the application, if
				  filed earlier, must be attached to the return on which the credit is
				  taken.
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 534 - Refunds And Credits › Section 534.3 - Refunds and credits based on certain uses

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1119(a)
(a)
Authorization.
Where a sales or compensating use tax has been correctly,
					 legally, and constitutionally imposed and paid on the purchase of tangible
					 personal property, a refund or credit of State and local taxes paid pursuant to
					 subdivision (a) of section 1105 or section 1110  of the Tax Law on the sale or use will
					 be allowed to the purchaser or user when, to the satisfaction of the Department
					 of Taxation and Finance, the purchaser shows that such tangible personal
					 property was used in one of the following manners:
(1) the tangible personal property was used
				  in the performance of a contract, and pursuant to such contract, was
				  incorporated into real property, as described in section
				  527.7 
				  of this Title, located outside of New York State (see subdivision [b] of this
				  section);
(2) the tangible personal
				  property was purchased in bulk, or any portion thereof, stored in New York
				  State and not otherwise used in New York State by the purchaser or user, but
				  was reshipped to a point outside New York by such purchaser or user for use
				  outside of New York State (see subdivision [c] of this section);
(3) the tangible personal property was sold
				  to or used by a contractor or subcontractor solely in the performance of a
				  pre-existing lump sum or unit price construction contract (see subdivision [d]
				  of this section);
(4) the tangible
				  personal property was not purchased for resale, but its use in this State was
				  restricted to fabricating (including incorporating it into or assembling it
				  with other tangible personal property), processing, printing, or imprinting
				  such property, and such property was shipped outside of this State for use
				  outside of this State (see subdivision [e] of this section);
(5) drugs or medicine sold to or used by a
				  veterinarian if such drugs or medicine were:
(i) used by the veterinarian in rendering
				  services, exempt pursuant to section 1115 (f)  of the Tax Law, to
				  livestock or poultry used in the production of tangible personal property by
				  farming; or
(ii) sold to a person
				  entitled to claim the farmer's exemption under section 1115 (a)(6)  of the Tax Law
				  for use by such person on production livestock or poultry. (For farming
				  exemption, see section
				  528.7 
				  of this Title);
(6) for
				  purposes of paragraphs (1), (2), and (4) of this subdivision, movement of the
				  property from one taxing locality in New York to another may also give rise to
				  a refund or credit of the local sales or use tax paid on the original
				  transaction. However, such movement may be subject to a use tax, depending upon
				  the nature of the subsequent use in the second locality.
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 534 - Refunds And Credits › Section 534.5 - Refund or credit based on the use of tangible personal property in certain services or based on a retail sale by a contractor

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1119(c)
(a)
Used in certain services.
(1) Authorization.
A refund or credit is allowable to the purchaser of
					 tangible personal property for any New York State or local sales or
					 compensating use tax paid thereon where such tangible personal property is
					 later used by such purchaser in the rendering of a service subject to sales tax
					 under paragraph (1), (2), (3) or (5) of subdivision (c) of section 1105  of the Tax Law, or the compensating
					 use tax under section 1110  of the Tax Law which is limited
					 to:
(i) furnishing information services
				  (Tax Law, § 1105[c][1]), see section
				  527.3 
				  of this Title;
(ii) the services of
				  producing, fabricating, processing, printing, or imprinting tangible personal
				  property (Tax Law, § 1105[c][2]), see section
				  527.4 
				  of this Title;
(iii) installing,
				  maintaining, servicing, or repairing tangible personal property (Tax Law, §
				  1105[c][3]), see section
				  527.5 
				  of this Title;
(iv) maintaining,
				  servicing, or repairing real property or land (Tax Law, § 1105[c][5]), see
				  section
				  527.7 
				  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 534 - Refunds And Credits › Section 534.6 - Refunds and credits by reason of cancelled sales and returned merchandise

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1132(e), 1139(e)
(a)
Cancelled sales and returned
				  merchandise.
(1) Exclusion from return.
Where a contract of sale has been cancelled or the property
					 returned within the reporting period in which the sale was made, a vendor of
					 tangible personal property or services, a recipient of amusement charges or an
					 operator of a hotel (as defined in section 1101  of the Tax Law) may exclude such
					 receipts, charges, or rents from his sales and use tax return.
(2) Credit where tax previously remitted.
Where a contract of sale has been cancelled or the property
					 returned and the tax collected thereon refunded to the customer, and such tax
					 had been paid and reported on a return by the vendor of tangible personal
					 property or services, a recipient of amusement charges or an operator of a
					 hotel (as defined in section 1101  of the Tax Law), an application for
					 refund or credit for the tax paid upon such receipt, charge, or rent shall be
					 filed with the Department of Taxation and Finance within three years from the
					 date when the tax was payable by such person to the Department of Taxation and
					 Finance. The applicant may, as part of the application for credit, take the
					 credit on the return which is due coincident with or immediately subsequent to
					 the time such application is filed. The application for refund or credit shall
					 be subject to the provisions of subdivisions (a), (b) and (c) of section 1139  of the
					 Tax Law and section
					 534.2 
					 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 534 - Refunds And Credits › Section 534.8 - Refunds or credits based on erroneous, illegal, or unconstitutional payment or collection of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1139
(a)
Authorization.
(1) A refund or credit is allowable for any
				  tax, penalty, or interest which was erroneously, illegally, or
				  unconstitutionally collected or paid.
(2) Any person who has erroneously,
				  illegally, or unconstitutionally collected a tax from a customer may, repay
				  such tax to the customer and in turn claim a refund or credit of such tax from
				  the Department of Taxation and Finance, provided the tax has been paid to the
				  Department of Taxation and Finance.
(3) No refund or credit may be made to any
				  person of tax which he collected from a customer until he shall first establish
				  to the satisfaction of the Department of Taxation and Finance, as provided in
				  section
				  534.2 
				  of this Part, that he has in fact repaid such tax to the customer.
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 534 - Refunds And Credits › Section 534.9 - Refund of sales or compensating use tax to consumers who have recovered the purchase price or a portion of such price from the manufacturer of a motor vehicle pursuant to section 198-a or 396-p(5) of the General Business Law

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1139(f)
(a)
General.
(1) Section 1139 (f)  of the Tax Law
				  provides that a consumer may obtain from the Tax Department a refund of the
				  sales or compensating use tax paid on the purchase price, capitalized cost and
				  fees and charges, or portion thereof, refunded to the consumer by a motor
				  vehicle manufacturer pursuant to the provisions of section 198-a or 396-p (5)  of
				  the General Business Law.
(2)
				  Section 198-a  of the General Business Law (the New
				  Car Lemon Law) provides that under certain circumstances where a new motor
				  vehicle does not conform to the manufacturer's warranties, the manufacturer, at
				  the option of the consumer, shall refund to the consumer the full purchase
				  price of the vehicle plus certain fees and charges. In the instance of a leased
				  vehicle the consumer must receive the capitalized cost of the vehicle plus
				  certain fees and charges. Section 198-a (a)(8)  of the
				  General Business Law defines the term
capitalized cost
as the
				  aggregate deposit and rental payments previously paid to the lessor for the
				  leased vehicle less service fees.
Service fees
means the
				  portion of a lease payment attributable to:
(i) an amount for earned interest calculated
				  on the rental payments previously paid to the lessor for the leased vehicle at
				  an annual rate equal to two points above the prime rate in effect on the date
				  of the execution of the lease; and
(ii) any insurance or other costs expended by
				  the lessor for the benefit of the lessee.
The amount refunded to the consumer, whether the vehicle is
					 purchased or leased, may be reduced to reflect the extent of use of the vehicle
					 by the consumer.
(3) Section 396-p (5)  of the General
				  Business Law requires, with certain limitations, that disclosure be made to the
				  consumer of any repairs made to a new motor vehicle after shipment from the
				  manufacturer to the dealer, including damage to the vehicle while in transit.
				  If such disclosure is not made, the consumer may be eligible for a full or
				  partial refund of the purchase price, including any trade-in allowance plus
				  certain fees and charges. The amount refunded to the consumer may be adjusted
				  to reflect the extent of use of the vehicle by the consumer as well as
				  modifications made to the vehicle by the consumer.
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 535 - Assessment And Review › Section 535.1 - Notices mailed by the Department of Taxation and Finance

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1147(a)
(a) Any notice authorized or required under
				  the provisions of article 28 or under a tax enacted pursuant to the authority
				  of article 29 of the Tax Law and administered by the Department of Taxation and
				  Finance may be given by mailing such notice to the person for whom it is
				  intended in a postpaid envelope addressed to such person at the address given
				  in the last return filed, or application made, by him pursuant to the
				  provisions of article 28 or 29 of the Tax Law. If no return has been filed, or
				  no application made, then notice is given by mailing the notice to such address
				  as may be obtainable.
(b) The
				  mailing of any notice required by this Part in the manner described in
				  subdivision (a) of this section shall be presumptive evidence of the receipt of
				  the same by the person to whom addressed.
(c) Any period of time provided by this Part
				  which begins by the giving of notice commences to run from the date of mailing
				  of such notice.
Cross-reference:
For rules applicable to the mailing of documents by
					 taxpayers, see Part 2399 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 535 - Assessment And Review › Section 535.2 - Assessment of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1138(a), (c), (d), 1147(a)(1)
(a)
Determination of tax
				  liability.
If a return required by article 28 or by a tax enacted
					 pursuant to the authority of article 29 of the Tax Law and administered by the
					 Department of Taxation and Finance is not filed, or if a return when filed is
					 incorrect or insufficient, the amount of tax due will be determined by the
					 Division of Taxation from such information as may be available. If necessary,
					 the tax may be estimated on the basis of external indices, such as stock on
					 hand, purchases, rental paid, number of rooms, location, scale of rents or
					 charges, comparable rents or charges, type of accommodations and service,
					 number of employees or other factors.
Cross-reference:
For records required to be kept, see section
					 533.2  of this
					 Title.
(b)
Notice of
				  determination.
(1) A notice of
				  determination of the tax due will be mailed, as described in section
				  535.1 
				  of this Part by registered or certified mail, to the person liable for the
				  collection or payment of the tax. The notice will contain information advising
				  the recipient of the right to have a conciliation conference with the Bureau of
				  Conciliation and Mediation Services of the Division of Taxation or a hearing
				  with the Division of Tax Appeals.
(2) Whenever the tax due is estimated on the
				  basis of external indices, the notice of determination will contain a statement
				  in bold face type, conspicuously placed on such notice, advising the taxpayer:
				  that the amount of the tax was estimated; that the tax may be challenged
				  through a hearing process; and that the petition for such challenge must be
				  filed with the Division of Tax Appeals within 90 days.
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 535 - Assessment And Review › Section 535.3 - Limitation of assessment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1147(b)
(a)
General.
Except as otherwise provided in this section, no assessment
					 of tax imposed by article 28 of the Tax Law or imposed pursuant to the
					 authority of article 29 and administered by the Department of Taxation and
					 Finance will be made after the expiration of three years from the date of the
					 filing of a return. For purposes of this subdivision, a return filed before the
					 last day prescribed by law or regulation for its filing or before the last day
					 of any extension of time for its filing is deemed to be filed on such last day.
					 If a return has not been filed as required by, or pursuant to, law, no time
					 period limits assessment.
Cross-reference:
For time requirements on the filing of returns, see section
					 533.3  of this
					 Title.
(b) Exceptions to
				  three-year rule. Exceptions to the limitation in subdivision (a) of this
				  section are as follows:
(1) No time period
				  limits assessment in the case of a willfully false or fraudulent return filed
				  with intent to evade the tax.
(2)
				  Where, before the expiration of the period prescribed in subdivision (a) of
				  this section for the assessment of an additional tax, a taxpayer has consented
				  in writing that such period be extended, the amount of such additional tax due
				  may be determined at any time within such extended period. The period so
				  extended may be further extended by subsequent consents in writing made before
				  the expiration of the extended period.
(3) As indicated in subdivision (a) of this
				  section no time period limits assessment if a return has not been
				  filed.
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 535 - Assessment And Review › Section 535.4 - Jeopardy assessments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1138(b), (d)
(a)
Timing.
In the case of a jeopardy assessment, the Division of
					 Taxation determines the amount of tax due from a taxpayer and gives notice of
					 such determination prior to the filing of his return and prior to the date when
					 the taxpayer is required to file his return.
(b)
Reason for use.
Jeopardy assessments are made if the Division of Taxation
					 believes that the collection of any tax will be jeopardized by delay. The
					 Division of Taxation may abate any jeopardy assessment if it finds that
					 jeopardy does not exist.
(c)
Effect of jeopardy assessment.
(1) The amount of tax determined by a
				  jeopardy assessment is due and payable to the department by the person against
				  whom the jeopardy assessment is made as soon as the notice of the determination
				  of such an assessment is given to such person. Notice of the determination
				  under jeopardy may be given by personal service or by registered or certified
				  mail, in which case the provisions of section
				  535.1 
				  of this Part apply.
(2) The
				  determination by the Division of Taxation of the amount of tax owed in the case
				  of a jeopardy assessment will finally and irrevocably fix the tax unless the
				  person assessed files a petition for a hearing or a request for a conciliation
				  conference within 90 days of the date of mailing of the notice of such
				  determination, or unless the Division of Taxation of its own motion
				  redetermines the same.
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 536 - Penalties And Interest › Section 536.2 - Penalty for substantial omission of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1145(a)(1)(vi)
(a)
(1) Any
				  person required to file a return who omits from the total amount of State and
				  local sales and use taxes required to be shown on a return an amount which is
				  in excess of 25 percent of the amount of such taxes required to be shown on the
				  return shall be subject to a penalty equal to 10 percent of the amount of such
				  omission. However, the amount of the omission shall be reduced by that portion
				  of the omission which is attributable to the tax treatment of any item by such
				  person if there is or was substantial authority for such treatment, or any item
				  with respect to which the relevant facts affecting the item's tax treatment are
				  adequately disclosed in the return or in a statement attached to the
				  return.
(2) If the department
				  determines that such omission was due to reasonable cause and not due to
				  willful neglect, as defined in section
				  2392.1  of this
				  Title, it shall waive all of the penalty assessed.
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 536 - Penalties And Interest › Section 536.3 - Penalties and interest for fraud

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1145(a)(2)
When the failure to pay or pay over any tax to the
					 Department of Taxation and Finance within the time required is due to fraud, in
					 lieu of the penalties and interest provided for in section
					 536.1(a) and
					 (b)  of this Part, the penalty and interest
					 prescribed in section 1145 (a)(2)  of the Tax Law
					 shall be added to the 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 536 - Penalties And Interest › Section 536.4 - Additional penalties

Current through Register Vol. 46, No. 28, July 10, 2024
For additional penalties, see section 1145 and article 37 
					 of the Tax 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 537 - Bulk Sales › Section 537.0 - General information

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Purpose of this section. The general information contained in this section
				  highlights and summarizes the rights, obligations and liabilities of both
				  purchasers and sellers in a bulk sale transaction. This general information
				  does not supplant the provisions of the subsequent sections of this Part, which
				  contain fully detailed information and examples with respect to bulk
				  sales.
(b) Filing requirements.
(1) A person who purchases in bulk the whole
				  or any part of the business assets of a person required to collect tax must, at
				  least 10 days before taking possession of such assets or paying for the same,
				  whichever comes first, file with the Department of Taxation and Finance a
				  notice of bulk sale. A form for this purpose may be obtained from the Taxpayer
				  Assistance Bureau, Department of Taxation and Finance, State Campus, Albany, NY
				  12227, or from the Taxpayer Assistance Bureau at any district office of the
				  Department of Taxation and Finance.
(2) In addition, every such purchaser who
				  intends commencing business or opening up a new place of business, and who will
				  be required to collect any sales and compensating use tax or who will sell
				  tangible personal property for resale must, at least 20 days prior to
				  commencing business or opening a new place of business or purchasing business
				  assets or making payment for the same, whichever comes first, file a
				  certificate of registration with the department. Such certificate of
				  registration form can be obtained from the Taxpayer Assistance Bureau,
				  Department of Taxation and Finance, State Campus, Albany, NY 12227 or from the
				  Taxpayer Assistance Bureau at any district office of the Department of Taxation
				  and Finance. (See section
				  533.1  of
				  this Title for more information on vendor registration.)
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 537 - Bulk Sales › Section 537.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Bulk sale.
(1) The term bulk sale as used in this Part
				  means any sale, transfer or assignment in bulk of any part or the whole of
				  business assets, other than in the ordinary course of business, by a person
				  required to collect tax and pay the same over to the Department of Taxation and
				  Finance. (For definition of person required to collect tax, see section
				  526.11 
				  of this Title.)
Example 1:Corporation A, a person required to collect tax,
					 sells its business assets to corporation B for $5,000. Such a sale is a bulk
					 sale.
(2) The fact that a
				  sale is or is not a retail sale does not determine whether such sale is a bulk
				  sale.
Example 2:Corporation A, a person required to collect tax,
					 transfers all of its business assets to corporation B in exchange for stock in
					 corporation B. The transfer of corporation A's assets to corporation B is a
					 bulk sale.
Example 3:Corporation A, a person required to collect tax,
					 sells its entire inventory which is purchased by corporation B for resale. The
					 sale by A is a bulk sale.
(3) The fact that a transfer is by way of
				  gift does not preclude such transfer from being a bulk sale.
Example 4:A husband makes a gift of all his business assets
					 to his wife. Such transfer is a bulk sale.
(4) The term bulk sale does not include:
(i) sales, transfers or assignments of
				  business assets in settlement or realization of a valid lien, mortgage or other
				  security interest;
(ii) sales,
				  transfers or assignments of business assets by executors, administrators,
				  receivers, trustees in bankruptcy or any public officer under judicial
				  process.
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 537 - Bulk Sales › Section 537.2 - Notice of sale, transfer or assignment in bulk of business assets

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. A
				  notice of a sale, transfer or assignment in bulk of business assets from a
				  purchaser must be in substantial compliance with section 1141 (c)  of the Tax Law in
				  order for the 90-day period (for the giving of notice by the Division of
				  Taxation of the total amount of the taxes due) to commence. The Department of
				  Taxation and Finance, in its sole discretion, may waive any defect in the
				  service, timeliness or contents of a notice of sale, transfer or
				  assignment.
(b) Service.
(1) Such notice of a sale, transfer or
				  assignment in bulk shall be given by the purchaser, transferee or assignee by:
(i) personal service (hand delivery), upon
				  persons authorized by the Department of Taxation and Finance to accept such
				  service, at the Bulk Sales Unit, Central Office Audit Bureau, Audit Division,
				  Department of Taxation and Finance, State Campus, Albany, NY; or
(ii) United States registered mail to the
				  Bulk Sales Unit, Central Office Audit Bureau, Audit Division, Department of
				  Taxation and Finance, State Campus, Albany, NY 12227; or
(iii) United States certified mail--return
				  receipt requested, to the Bulk Sales Unit, Central Office Audit Bureau, Audit
				  Division, Department of Taxation and Finance, State Campus, Albany, N.Y. 12227;
				  provided that the envelope or other wrapper containing the notice is delivered
				  to an employee of the United States Postal Service who postmarks the sender's
				  receipt for such envelope or wrapper.
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 537 - Bulk Sales › Section 537.3 - Purchaser's, transferee's or assignee's rights and obligations

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) A purchaser, transferee or assignee of
				  business assets in a bulk sale must give timely notice to the Department of
				  Taxation and Finance concerning the bulk sale as provided for in paragraph (c)
				  of section 1141  of the Tax Law, and section
				  537.2 
				  of this Part.
(2) The purchaser,
				  transferee or assignee is not relieved of his obligation to give notice of the
				  bulk sale by reason of any representation or information from the seller or by
				  reason of any knowledge or belief on the part of the purchaser, transferee or
				  assignee that no taxes are owed by the seller, transferrer or assignor, or for
				  any other reason.
(3) The
				  purchaser, transferee or assignee shall file with the Department of Taxation
				  and Finance a certificate of registration if required by section 1134  of
				  the Tax Law and section
				  533.1  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 537 - Bulk Sales › Section 537.4 - Purchaser's, transferee's or assignee's liability

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1)
				  Failure by the purchaser, transferee or assignee to withhold the funds from the
				  seller, transferrer or assignor makes the purchaser, transferee or assignee
				  personally liable for the payment to the State of any and all sales and use
				  taxes, theretofore or thereafter determined to be due the State from the
				  seller, transferrer or assignor. Where the purchaser, transferee or assignee
				  withholds the funds from the seller, transferrer or assignor but fails to give
				  timely notice, the purchaser, transferee or assignee is personally liable for
				  the payment to the State for any and all sales and use taxes (regardless of how
				  they arose), theretofore or thereafter determined to be due the State from the
				  seller, transferrer or assignor, except where the purchaser is relieved of his
				  obligation to withhold the funds pursuant to the provisions of subdivision (c)
				  of section
				  537.3 
				  of this Part.
(2) The purchaser,
				  transferee or assignee is cautioned that when a properly filed bulk sale notice
				  is received by the department more than 10 days prior to either the scheduled
				  date of sale or the actual date of sale, the department will deem the date or
				  receipt to be the 10th day prior to the later of the actual date of sale or the
				  scheduled date of sale indicated in the notice. Therefore, where a bulk sale
				  notice is filed under these circumstances, the department will have more than
				  90 days from the date the department actually receives the notice to notify the
				  purchaser of any sales or use tax obligations owed by the seller. Where a
				  revised notice is filed, the date of receipt or, if applicable, the deemed date
				  of receipt, of the revised notice will be used by the department in determining
				  the dates by which it must fulfill its obligations under subdivisions (a) and
				  (c) of section
				  537.6 
				  of this Part. If the actual date of sale is earlier than the proposed date of
				  sale indicated in the notice, the purchaser has the obligation to file a
				  revised notice of sale. The filing of a revised notice of sale may result in
				  the department using an earlier date in determining the dates by which it must
				  fulfill its obligations under subdivisions (a) and (c) of section
				  537.6 
				  of this Part. However, the purchaser should be aware that should he fail to
				  file a revised notice of sale, the department will not adjust the dates by
				  which it must fulfill its obligations under subdivisions (a) and (c) of section
				  537.6 
				  of this Part even if the department becomes aware by some other means that an
				  earlier sale has occurred.
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 537 - Bulk Sales › Section 537.6 - Obligations of the Department of Taxation and Finance

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The Department of Taxation and Finance,
				  upon receipt of a notice of sale, transfer or assignment in bulk of business
				  assets from the purchaser, transferee or assignee, will respond, by mailing
				  within five business days (excluding Saturday, Sunday or a day which is a legal
				  holiday in this State) any or all of the following:
(1) an acknowledgment of the receipt of such
				  notice;
(2) advice to the
				  purchaser, transferee or assignee that such notice is or is not proper (see
				  section
				  537.2 
				  of this Part); or
(3) a notice of
				  possible claim to the purchaser, seller and escrow agent, if any, for taxes due
				  the State or a statement that no taxes are due.
For the purposes of this subdivision, the date of receipt
					 of the notice of sale from the purchaser, transferee or assignee is the date
					 the notice is actually delivered to the Bulk Sales Unit or, if applicable, the
					 date it is deemed received by the Bulk Sales Unit pursuant to section
					 537.2(c)(6) 
					 of this Part, whichever date is later, rather than the date of registry or
					 certificate of mail or the date of mailing.