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 528 - Exemptions › Section 528.15 - Motor vehicles sold by a husband or wife to his or her spouse, or by a parent to his or her child, or by a child to his or her parent

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(14)
(a)
Exemption.
The sale of a motor vehicle by the owner to his or her
					 spouse, parent or child is exempt from sales or use tax; however, this
					 exemption shall not apply if the vendor is a dealer.
(b)
Definitions.
(1) A
motor vehicle,
for the
				  purposes of this section, is defined in accordance with section 125  of the Vehicle and Traffic Law. It
				  excludes trailers but includes every vehicle operated or driven upon a public
				  highway which is propelled by any power other than muscular power, except:
(i) electrically driven invalid chairs being
				  operated or driven by an invalid;
(ii) vehicles which run only upon rails or
				  tracks; and
(iii)
				  snowmobiles.
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 528.16 - Tangible personal property sold to contractors for use in erecting structures of tax exempt organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(15)
(a)
Exemption.
(1) Tangible personal property sold to a
				  contractor, subcontractor or repairman for use in erecting a structure or
				  building of an organization described in Part 529 of this Title, is exempt when
				  it is to become an integral component part of such structure or building.
Example 1:
An exempt organization contracts to have a building erected
					 on its land. Purchases by its contractor of tangible personal property, such as
					 nails, sheetrock and plywood that become part of the structure, are
					 exempt.
Example 2:
A contractor who builds a structure on speculation and
					 subsequently sells the structure to an exempt organization is not entitled to
					 the exemption.
Example 3:
The owner of real property enters into a contract to erect
					 a building to be leased, under a long-term lease, to an exempt organization.
					 The contractor's purchases are not exempt as the owner of the building is not
					 an exempt organization.
Example 4:
A contractor owns land on which he erects a building to the
					 specifications of an exempt organization. Under the terms of the contract, the
					 organization will not own the land or the building until it is completed and
					 ready for occupancy. The contractor's purchases are not exempt as the exempt
					 organization will not own the building until it is completed.
Example 5:
Lumber and other materials that are used to build forms are
					 not exempt since they do not become a component part of the structure.
Example 6:
Equipment rentals such as cranes, bulldozers, backhoes,
					 etc. for use in building a structure for an exempt organization are subject to
					 tax.
(2) Tangible personal
				  property sold to a contractor, subcontractor or repairman for use in adding to,
				  altering or improving real property, property or land owned by an organization
				  described in Part 529 of this Title is exempt when it becomes an integral
				  component part of the structure, building or real property.
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 528.17 - Tangible personal property sold to contractors for use in repairing real property of tax exempt organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(16)
Tangible personal property sold to a contractor,
					 subcontractor or repairman for use in maintaining, servicing or repairing real
					 property of an organization described in Part 529 of this Title is exempt if it
					 is to become an integral component part of such structure, building or real
					 property.
Example:
A painting contractor uses masking tape on a contract for
					 an organization described in Part 529 of this Title. The tape is subject to tax
					 since it will not become an integral component part of the real
					 property.
Cross-references:
Definition of
real property,
see section
					 527.7(a)(2) 
					 of this Title;
contractors
see Part 541 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 528.18 - Tangible personal property sold by a contractor to a person other than an exempt organization

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(17)
Tangible personal property sold by a contractor,
					 subcontractor or repairman to a person, other than an organization exempt
					 pursuant to section 1116 (a)  of the Tax Law,
					 for whom he is adding to, or improving real property, property or land by a
					 capital improvement, is exempt, if the property sold by the contractor,
					 subcontractor or repairman becomes an integral component part of the real
					 property.
Example 1:
A contractor enters into a contract to build an addition to
					 a home for $35,000. The terms of the contract are time and materials ($20,000
					 for materials and $15,000 for labor). Since the contractor is the consumer of
					 the materials and the materials become an integral component part of the real
					 property, he cannot charge his customer the tax on the materials.
Example 2:
A contractor builds a home for a customer which includes
					 the sale of a free-standing refrigerator. He is required to collect the tax on
					 the sale of the refrigerator.
Cross-references:
Purchase of tangible personal property by contractor, see
					 section
					 526.6(b) 
					 of this Title.
Definitions of
real property
and
capital improvement,
see section
					 527.7(a) 
					 of this Title;
contractors,
see Part 541 of this Title.
Manufacturers installing their own product to the
					 specifications of a capital improvement, see section
					 531.3(b) 
					 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 528.19 - Sales at private residences

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(18)
(a)
Exemption.
(1) Tangible personal property sold by a
				  person at his residence is exempt, provided the person making the sale meets
				  the following prerequisites:
(i) such person
				  does not engage in such sales for more than three days in a calendar year,
				  except that this restriction shall not apply to a person under 16 years of
				  age:
(ii) such person or any member
				  of his household does not conduct a trade or business in which similar items
				  are sold; and
(iii) the receipts
				  from such sales can reasonably be expected not to exceed $600 in a calendar
				  year.
Example 1:
A person 16 years of age or older has a garage sale at his
					 residence for three days in a particular calendar year, for which his receipts
					 are $500. Later, during the same calendar year, he has another garage sale, the
					 receipts from which are $100. The first $500 is exempt. Since he exceeded the
					 three-day limit per calendar year, the receipts from the subsequent sale are
					 subject to tax although his total receipts for the calendar year do not exceed
					 $600.
Example 2:
A person under 16 years makes and sells various gift items
					 from his residence. He reasonably expects his receipts to be $600 or less for
					 the calendar year. However, his receipts for the year are $800. The first $600
					 is exempt from tax and the balance 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 528 - Exemptions › Section 528.20 - Cartons, containers, and wrapping and packaging materials and supplies

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(19)
(a)
Exemption.
(1) The sale of cartons, containers, and
				  wrapping and packaging materials and supplies, and components thereof for use
				  and consumption by a vendor in packaging or packing tangible personal property
				  for sale, and actually transferred by the vendor to the purchaser, is exempt
				  from sales and use tax.
Example 1:
A manufacturer sells goods in bulk and ships them in
					 corrugated cardboard cartons to a retailer. The retailer after using the
					 cartons as temporary storage and containers removes the goods and discards the
					 cartons. The cartons are not subject to tax.
Example 2:
Wax tissue paper is sold to a bakery which uses it to pick
					 cookies from a tray. The cookies and paper are then placed in bags or boxes.
					 The wax paper is taxable; but the bags and boxes are exempt from
					 tax.
(2) Cartons,
				  containers, and other packaging materials actually transferred to a customer in
				  conjunction with the performance of a service subject to tax under paragraphs
				  (1), (2), (3) and (5) of subdivision (c) of section 1105  of the Tax Law are excluded from sales
				  tax as purchased for resale. (See section
				  526.6[c] 
				  of this Title.)
Example 3:
A watch repairman packs a watch in a box, with cushioning
					 material to return it to his customer. The box and packing material is not
					 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 528 - Exemptions › Section 528.21 - Telephony and telegraphy; telephone and telegraph service

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1115(b)(i) and 1115(e)
(a)
Coin-operated.
Telephone and telegraph service charges of 10 cents or
					 less, paid for by inserting coins in coin-operated telephones, are
					 exempt.
(b)
Collection and dissemination of news.
(1) Toll charges, charges for mileage
				  services and charges for associated station terminal equipment are exempt when
				  such telephony and telegraphy, and telephone and telegraph service, is used by
				  newspapers, radio broadcasters and television services in the collection or
				  dissemination of news.
(2) The tax
				  on the entire bill shall be paid to the telephone or telegraph company, and a
				  refund may be claimed as to any amount which is exempt.
Example:
A newspaper company's bill for telephone service shows toll
					 calls in the total amount of $100. An analysis of the listing of calls shows
					 $65 made by reporters for telephone interviews with State officials about
					 issues in State government, $20 made by the advertising and circulation
					 departments and $15 made by the executive offices. The newspaper may claim a
					 refund of the tax paid on $65.
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 528.22 - Fuel, gas, electricity, refrigeration and steam and like services used in production

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(c)
(a)
Exemption.
(1) Fuel, gas, electricity, refrigeration and
				  steam and gas, electric, refrigeration and steam service of whatever nature is
				  exempt from the sales and compensating use tax when used directly and
				  exclusively in the production, for sale, of tangible personal property, gas,
				  electricity, refrigeration or steam by one of the following endeavors:
(i) manufacturing;
(ii) processing;
(iii) assembling;
(iv) generating;
(v) refining;
(vi) mining; or
(vii) extracting.
Cross-reference:
See section
					 528.7(a)(4) 
					 of this Part regarding fuel, gas, electricity, refrigeration, and steam, and
					 like services used in farm production or in a commercial horse boarding
					 operation, or in both.
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 528.23 - Services on tangible personal property which is delivered out of state

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(d)
(a)
Exemption.
The receipts from the sale of the following services shall
					 be exempt from the sales and compensating use tax when performed on tangible
					 personal property which is delivered to the purchaser outside of this State for
					 use outside of this State:
(1) the
				  furnishing of information by printed, mimeographed or multigraphed matter or by
				  duplicating written or printed matter in any manner;
(2) the producing, fabricating, processing,
				  printing or imprinting of tangible personal property which is not for resale
				  and which was furnished directly or indirectly to the person performing the
				  service by the purchaser; and
(3)
				  the installing of tangible personal property or maintaining, servicing or
				  repairing of tangible personal property not held for resale.
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 528.24 - Services rendered by veterinarians

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(f)
(a)
Exemption.
(1) The exemption is allowed for services
				  rendered by a licensed veterinarian which constitute the practice of veterinary
				  medicine, including hospitalization for which no separate boarding charge is
				  made.
(2) The exemption is not
				  applicable to other services provided by a veterinarian, including but not
				  limited to boarding, grooming and clipping.
(3) The exemption is allowed for articles of
				  tangible personal property designed for use in some manner relating to domestic
				  animals or poultry, when sold by such a licensed veterinarian.
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 528.25 - Sales by a railroad in reorganization

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(h)
(a)
Exemption.
Sales of tangible personal property by a railroad in
					 reorganization to a profitable railroad as part of a plan of reorganization and
					 restructuring under the Regional Rail Reorganization Act of 1973, chapter 16,
					 title 45 of U.S.C., shall be exempt from the sales and compensating use
					 tax.
(b)
Definition.
The term
profitable railroad
means any
					 railroad which is not a railroad in reorganization. This term does not include
					 the Consolidated Rail Corporation, the National Railroad Passenger Corporation,
					 or a railroad leased, operated or controlled by a railroad in reorganization in
					 the region.
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 528.26 - Tractors, trailers and semitrailers

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1115(a)(26), (g), 1139(g)
(a)
Exemption.
(1) The sale or lease of qualifying vehicles
				  as defined in subdivision (b) of this section and property installed on such
				  vehicles for the equipping, maintenance or repair thereof are exempt from the
				  sales and use tax.
(2) Services of
				  installing, maintaining, servicing or repairing tangible personal property
				  (ordinarily taxed pursuant to section
				  1105[c][3] of the Tax Law)
				  performed on qualifying vehicles for their equipping, maintenance or repair and
				  on property installed on such vehicles for their equipping, maintenance or
				  repair are also exempt from the sales and use tax.
(3) The exemption does not apply with respect
				  to the purchase or use of:
(i)
				  trucks;
(ii) motor fuel and/or
				  diesel motor fuel;
(iii) shop
				  equipment;
(iv) tools (other than
				  tools sold as part of original equipment of a vehicle);
(v) tractors tractor, trailers and
				  semitrailers when used in combination which have gross vehicle weights of
				  26,000 pounds or less;
(vi) mobile
				  homes and/or factory-manufactured homes; and
(vii) taxable services other than those
				  subject to tax pursuant to section 1105 (c)(3)  of the Tax Law.
The exemption certificate for tractors, trailers, or
					 semitrailers may not be used for purchases of tangible personal property or
					 services described in subparagraphs (i)-(iv) and (vi)-(vii) 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 528.28 - Tangible personal property donated to exempt organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(1)
(a) Tangible personal property donated to an
				  exempt organization described in section
				  529.2,
				  529.3,
				  529.4,
				  529.6,
				  529.7,
				  529.8,
				  529.9
				  or
				  529.10 
				  of this Title is exempt from sales and use taxes provided that:
(1) the property is manufactured, processed
				  or assembled by the donor; and
(2)
				  the manufacturer, processor or assembler offers items of the same kind of
				  tangible personal property for sale in the regular course of business;
				  and
(3) the manufacturer, processor
				  or assembler has not made any other use of the tangible personal property which
				  is donated.
Example 1:
On December 5, 1988, a company that manufactures and sells
					 computers to retail computer stores donates several computers to a New York
					 State public school, an exempt organization under section
					 529.2 
					 of this Title. The computers were, prior to being donated, held in inventory
					 and were not used for any other purpose. Since the company offers the computers
					 for sale during the regular course of business and made no use of the computers
					 before they were donated to the public school, the company may make the
					 donation without incurring sales or use tax liability.
Cross-reference:
For definition of the terms "items of the same kind" and
					 "offered for sale in the regular course of business," see section
					 531.3(b) 
					 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 528.29 - Precious metal bullion sold for investment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(a)(27)
(a)
Exemption.
Precious metal bullion sold for investment is exempt from
					 sales and use tax if:
(1) the retailer,
				  if so required, is registered with the Department of State pursuant to section 359-e  of the General Business
				  Law;
(2) the receipt or
				  consideration given or contracted to be given for the bullion depends only on
				  the value of the metal content of the bullion (see subdivision [c] of this
				  section);
(3) the total amount of
				  the sale of precious metal bullion on any single invoice is more than $1,000;
				  and
(4) the purchaser or user or
				  agent of either of them holds the bullion in the same form as when it was
				  purchased and does not manufacture, process, assemble or fabricate the bullion
				  for its own use.
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 529 - Exempt Organizations › Section 529.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116
(a) Except as otherwise provided in this Title, any sale by or to any person or organization described in this Part or any amusement charge to such a person or organization where it is the purchaser, or any use or occupancy by any such person or organization is not subject to the sales or use tax imposed by article 28 or authorized by article 29 of the Tax Law. Any sale, amusement charge, use or occupancy by or to any person or organization who or which does not qualify for exemption pursuant to the provisions of this Part may qualify for exemption as described in other provisions of this Title.
(b) Any person or organization other than:
(1) New York State;
(2) any of New York State's agencies, instrumentalities, public corporations (including a public corporation or compact with another state or Canada);
(3) political subdivisions of New York State;
(4) the United States of America;
(5) any of the agencies and instrumentalities of the United States of America; or
(6) diplomatic missions, diplomatic personnel and foreign government-owned enterprises and agencies as described in section 529.5  of this Part;
must establish with the Taxpayer Assistance Bureau its exempt status before it is entitled to any of the exemptions mentioned above. Diplomatic missions, diplomatic personnel and foreign government-owned enterprises and agencies described in section 529.5  of this Part must establish their entitlement to any such exemptions with the United States Department of State or, in the case of certain employees of the Coordination Council for North American Affairs, with the American Institute in Taiwan. The burden of proving that a person or organization is entitled to exemption rests with the person or 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 529 - Exempt Organizations › Section 529.2 - New York State, agencies, instrumentalities, public corporations, and political subdivisions thereof

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(1)
(a)
Governmental entities.
(1)
Agencies and instrumentalities of
				  the State
as used in this section means any authority, commission or
				  independent board created by an act of the Legislature for a public
				  purpose.
(2)
A public
				  corporation
as used in this section means any corporation created by
				  an act of the Legislature for a public purpose or pursuant to an agreement or
				  compact with another state or Canada.
Example:
Urban Development Corporations and Industrial Development
					 Agencies are public corporations and may purchase tangible personal property
					 exempt from the sales and use taxes.
Cross-reference:
For contracts with exempt organizations, see Part 541 of
					 this Title.
(3)
A
				  political subdivision
as used in this section means a county, town,
				  city, village, school district, fire district, special district corporation and
				  board of cooperative educational services of this 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 529 - Exempt Organizations › Section 529.3 - United States of America, agencies and instrumentalities thereof

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(2)
(a)
Governmental entities.
(1)
Agencies and instrumentalities of
				  the United States
as used in this section means any authority,
				  commission or independent board created by an act of Congress for a public
				  purpose, and which is immune from state taxation.
(2) States of the United States and their
				  political subdivisions, the District of Columbia, territories and possessions
				  of the United States are not exempt from the tax.
(3) Some entities, although created by an act
				  of Congress, are not governmental entities and are not exempt from the sales
				  and use taxes.
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 529 - Exempt Organizations › Section 529.4 - United Nations or other international organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(3)
(a)
As purchaser.
(1) The United Nations or any other
				  international organization of which the United States of America is a member
				  (hereinafter referred to as international organizations) is not subject to the
				  sales tax when it is the purchaser, consumer or user of tangible personal
				  property or services or when it is the occupant of hotel rooms or a patron at a
				  place of amusement, club, roof garden, cabaret or similar place.
(2)
(i) In
				  order to obtain exemption from the sales or use tax, international
				  organizations are required to submit a request for the exemption on the
				  letterhead of the organization, stating the basis for its claimed exemption
				  from tax. The request must be signed by a responsible officer of the
				  organization and sent to the Department of Taxation and Finance, Taxpayer
				  Assistance Bureau, W.A. Harriman Campus, Albany, NY 12227.
(ii) In addition to the information
				  specifically requested by this section, the department may require any
				  additional information deemed necessary for a proper determination of whether
				  an organization is exempt and may prescribe the form in which the proof of
				  exemption will be furnished.
(iii)
				  Upon approval of the application, the Taxpayer Assistance Bureau will issue to
				  each qualifying international organization a numbered exempt organization
				  certificate.
Cross-reference:
For applicable general regulations, including denials and
					 revocations, see subdivision (j) of section
					 529.1  of this
					 Part.
(3) An
				  international organization, to exercise its right to exemption from the sales
				  tax, must be the direct purchaser, occupant or patron of record and the direct
				  payer of record.
Direct purchaser, occupant or patron
as used
				  in this paragraph includes any agent or employee authorized by the organization
				  to act on its behalf in making such purchases, provided the organization and
				  its agent are both identified on any bill or invoice. An international
				  organization is the direct payer of record where payment is made by the
				  organization or from its funds directly to the vendor. When making purchases,
				  the organization is required to furnish its vendors with a properly completed
				  exempt organization certification.
(4) An exempt organization certification is
				  properly completed when it contains the:
(i)
				  name and address of the vendor;
(ii) name and address of the international
				  organization;
(iii) number assigned
				  to the exempt organization certificate;
(iv) signature of a responsible officer of
				  the international organization; and
(v) date the certification was
				  issued.
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 529 - Exempt Organizations › Section 529.6 - Health maintenance organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(7)
(a)
General.
(1) Not-for-profit corporations operating as
				  health maintenance organizations subject to the provisions of article 44 of the
				  New York State Public Health Law (hereinafter referred to as HMO's) meeting the
				  qualifications of subdivision (b) of this section are exempt from the sale and
				  use tax on purchases of tangible personal property, services, food and drink,
				  hotel occupancy or admissions and dues. (For application of tax to sales by
				  HMO's, see subdivision [h] of this section.)
(2) To confirm its exempt status, an HMO must
				  complete and file an application meeting all the requirements set forth in
				  subdivision (e) of this section and prove that it meets the statutory
				  requirements.
(3) HMO's qualifying
				  for exemption will be issued an exempt organization certificate as set forth in
				  subdivision (e) of this section.
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 529 - Exempt Organizations › Section 529.7 - Religious, charitable, scientific, testing for public safety, literary or educational organizations, organizations which foster national or international amateur sports competition, and organizations for the prevention of cruelty to children or animals

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(4)
(a)
General.
(1) Any corporation, association, trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation (except as otherwise provided in subsection [h] of section 501 of the United States Internal Revenue Code of 1986), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office, which meet the qualifications of this section are exempt from the sales and use tax on any purchases of tangible personal property, services, food and drink, hotel occupancy, or admissions and dues. In addition, such organizations may, except under the circumstances described in subdivision (i) of this section, make sales without collecting the sales or use tax.
(2) An organization is not exempt from tax because it is organized and operated as a nonprofit organization or because it appears to meet the requirements of this section. In order to establish its exempt status, it is necessary to file a completed application as set forth in subdivision (f) of this section and prove that the organization meets the statutory requirements.
(3) Applications for exemption shall be considered solely on an individual organization or unit basis. Organizations qualifying for exemption will be issued an exempt organization certificate as set forth in subdivision (f) of this section. Subordinate units shall not be included in an exemption granted to a central organization and may not use their parents' exemption number to make tax-free purchases. Subordinate units must file their own application for exempt status in accordance with the provisions of subdivision (f) of this section and the determination of the subordinate unit's exempt status will be made solely on the basis of this application and any additional required submissions.
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 529 - Exempt Organizations › Section 529.8 - Posts and organizations consisting of past or present members of the Armed Forces of the United States

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(5), (g)
(a)
General.
(1) Posts or organizations of past or present
				  members of the Armed Forces of the United States, or auxiliary units or
				  societies of, or trusts or foundations for, such posts or organizations may be
				  exempt from the sales and use tax on purchases of tangible personal property,
				  services, food and drink, hotel occupancy, or admissions and dues. In addition,
				  such organizations may, under the circumstances described in subdivision (i) of
				  this section, make sales without collecting the sales or use tax.
(2) An organization is not exempt from tax
				  because it is organized and operated as a nonprofit organization or because it
				  appears to meet the requirements of this section. In order to establish its
				  exempt status, it is necessary to file an application form as set forth in
				  subdivision (g) of this section.
(3) Applications for exemption are determined
				  solely on an individual organization or unit basis. Organizations qualifying
				  for exemption will be issued an exempt organization certificate as set forth in
				  subdivision (g) of this section. Subordinate units are not to be included in an
				  exemption granted to a central organization and they may not use their parents'
				  exemption number to make tax-free purchases.
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 529 - Exempt Organizations › Section 529.9 - Certain Indian nations or tribes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(6)
(a)
General.
(1) The Indian nations or tribes specified in
				  paragraph (2) of this subdivision are exempt from the sales and use tax on
				  purchases of tangible personal property, services, food and drink, hotel
				  occupancy, or admissions and dues. In addition, such tribes or nations, under
				  circumstances described in subdivision (d) of this section, may make sales
				  without collecting the sales or use tax.
(2) Only the following Indian nations or
				  tribes residing in New York State are entitled to exemption:
Exempt Tribes and Nations
Cayuga
Oneida Indian Nation
Onondaga Nation of Indians
Poospatuck
St. Regis Mohawk
Seneca Nation of Indians
Shinnecock
Tonawanda Band of Senecas
Tuscarora Nation of Indians
Qualified Reservations
Allegany Indian Reservation
Cattaraugus Indian Reservation
Oneida Indian Territory
Onondaga Indian Reservation
Poospatuck Indian Reservation
St. Regis Indian Reservation
Shinnecock Indian Reservation
Tonawanda Indian Reservation
Tuscarora Indian Reservation
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 529 - Exempt Organizations › Section 529.10 - Rural electric cooperatives

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1116(a)(8); Rural Electric Cooperative Law, §
					 66
(a)
General.
(1) Cooperative and foreign corporations
				  doing business in this State pursuant to the Rural Electric Cooperative Law
				  (hereinafter referred to as rural electric cooperatives) are exempt from the
				  sales and use taxes imposed by sections 1105, 1109 and 1110  of the Tax Law and
				  imposed pursuant to the authority of article 29 of the Tax Law on the purchase
				  or use of tangible personal property, services, food and drink, hotel occupancy
				  or admissions and dues. Such corporations will be required to collect sales and
				  use tax upon making sales of tangible personal property and services, as
				  provided in subdivision (e) of this section. Such corporations shall be subject
				  with respect to their purchases and uses to the municipal assistance sales and
				  compensating use taxes imposed by sections 1107 and 1108  of the Tax
				  Law.
(2) In order to establish its
				  exempt status, it is necessary for a rural electric cooperative to file an
				  application form as set forth in subdivision (b) of this section and prove that
				  it meets the statutory requirements.
(3) Rural electric cooperatives qualifying
				  for exemption will be issued an exempt organization certificate as set forth in
				  subdivision (b) of this section.
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 529 - Exempt Organizations › Section 529.11 - Protest procedures

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				  denial of an exemption claimed or the revocation of an exempt status previously
				  granted will be final unless the person or organization whose exempt status was
				  denied or revoked, within 90 days after the mailing by certified mail of the
				  revocation or denial by the Department of Taxation and Finance, applies to the
				  Bureau of Conciliation and Mediation Services of the Division of Taxation for a
				  concililation conference or to the Division of Tax Appeals, for a
				  hearing.
(b) All the rules of
				  practice and procedure contained in Parts 2390, 3000 and 4000 of this Title
				  apply to the denial of an exemption claimed or the revocation of an exempt
				  status previously granted.
(c) The
				  person or organization whose exempt status was denied or revoked has the burden
				  of proof to establish that the denial or revocation is not correct.
(d) The person or organization whose exempt
				  status was denied or revoked may, in his petition, challenge the decision on
				  any grounds that establish that this denial or revocation was
				  incorrect.
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 530 - Amount To Be Collected › Section 530.1 - Collection of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1111(d), 1132(b)
(a) Every person required to collect the tax
				  shall collect the tax due from the customer, with respect to any receipt,
				  gallon of motor fuel or diesel motor fuel, amusement charge, or hotel room rent
				  subject to tax under article 28 or pursuant to article 29 of the Tax Law. When
				  necessary, tax due shall be rounded up or down. Generally, where the tax to be
				  paid includes a fraction of one cent, the fraction shall not be paid where it
				  is less than one-half cent and a full cent shall be paid where the fraction is
				  one-half cent or more. However, no tax shall be collected from the customer
				  upon sales of tangible personal property which produce a combined State and
				  local tax of five mills or less as stated in section 1132 (b)  of the Tax
				  Law.
(b) With respect to the
				  collection of tax on receipts from the retail sale of motor fuel and diesel
				  motor fuel at a retail gas station as described in section 1111 (m)  of the Tax Law,
				  the department may make available charts or schedules showing the amount of tax
				  due per gallon based on pump prices per gallon and tax rates.
"Cross-reference:" See Part 532 of this Title for more
					 information about collection of 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 530 - Amount To Be Collected › Section 530.2 - Signs at retail service stations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1111(d)
(a) Every retail service station operator
				  selling gasoline or diesel motor fuel through a metered pump which shows the
				  price of fuel sold to a customer shall adjust such pump and readjust it from
				  time to time as required so that the price shown thereon shall be the total
				  price including New York State sales tax and any local sales tax which may be
				  applicable.
(b) Every operator of a
				  retail service station shall maintain on or in the immediate vicinity of each
				  pump through which gasoline or diesel motor fuel is sold a clear and easily
				  legible sign or placard, readily accessible to customers, showing separately
				  each of the following items with reference to gasoline or diesel motor fuel
				  sold through such pump:
(1) price exclusive of
				  taxes;
(2) United States
				  tax;
(3) New York State motor fuel
				  tax;
(4) sales tax; and
(5) total price including all taxes.
All amounts on such sign or placard shall be the applicable
					 amounts per gallon, and all numerals on such sign or placard shall be of
					 uniform size. The amount shown as sales tax shall be the New York State sales
					 tax plus any local sales tax which may be applicable.
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 531.3 - Basis of tax

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Tangible personal property purchased at retail.
(1) The compensating use tax is due upon the
				  use in this State of tangible personal property which has been purchased out of
				  state. The applicable tax rate is imposed on the consideration given or
				  contracted to be given for the property or for the use of the property,
				  including any charges by the seller to the user for shipping or delivery of the
				  property to the user. Credit is allowed for tangible personal property accepted
				  in part payment and intended for resale in the same manner as the computation
				  of a receipt for sales tax purposes. (See section
				  526.5[f]  of this
				  Title.)
Example 1:
A resident of New York purchases clothing in another state.
					 When he brings the clothing into the State, or when it is delivered by mail or
					 common carrier to an address within the State, he is subject to
					 tax.
(2) The compensating
				  use tax is due upon the use of tangible personal property, which was purchased
				  for resale or an exempt use and is subsequently withdrawn from or diverted to a
				  taxable use by the purchaser.
Example 2:
A retail store purchased a dozen desks at $75 each for sale
					 to its customers at $125 each. It subsequently withdrew one of the desks from
					 inventory to be used in its office. A compensating use tax is due for the desk
					 withdrawn from inventory. The tax is computed on the $75 the store paid.
Example 3:
A machine shop which produces machine tools for sale
					 withdraws from its production line a drill press for use in its building
					 maintenance shop. The drill press was originally purchased exempt from tax for
					 use in production. The use of the drill press in the building maintenance shop
					 is a use subject to compensation use tax, at cost or fair market value,
					 whichever is lower.
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 531.4 - Property used outside of State prior to use in New York

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General rule. When tangible personal
				  property is purchased outside of the State by a resident of the State, for use
				  outside of the State, and is subsequently used in the State, the compensating
				  use tax is due on the purchase price.
Cross reference:Definition of resident, see section
					 526.15  of
					 this Title.
(b) Use outside
				  the State in excess of six months. Where a resident affirmatively shows that he
				  used such property outside the State for more than six months prior to its
				  first use in New York, the use tax is based on the current market value of the
				  property, not to exceed its cost, at the time of first use within New York.
Example:A New York State resident, absent from the State
					 for an extended period, purchased a boat outside of this State for $2,000 on
					 November 1, 1974. On August 1, 1975, the resident brought the boat, having a
					 fair market value of $1,500, into New York State. The resident is liable for
					 the combined State and local tax on the $1,500 at the rate in effect on August
					 1, 1975.
(c) Use of
				  property in performing a contract.
(1)
				  Tangible personal property brought into New York State for use in the
				  performance of a contract or subcontract within this State is subject to the
				  compensating use tax based on the purchase price of such property.
(2) Where the tangible personal property
				  brought into the State will be used for a period of less than six months, the
				  user, at his option may elect to pay the compensating use tax based on the fair
				  rental value of the property for the period of use within New York. This
				  treatment is not applicable to tangible personal property completely consumed,
				  or incorporated into real property located in the State.
Example:A contractor performing a construction contract in
					 New York State purchases a crane for $100,000 outside the State and brings it
					 into this State for temporary (less than six months) use in the contract work.
					 The crane has a fair rental value of $2,500 per month. The contractor is liable
					 for the compensating use tax on the $100,000 purchase price unless he elects to
					 report such tax based on the fair rental value of $2,500 per
					 month.