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 538 - Special Rules For Vendors Making Sales Of The Services Of Parking, Garaging Or Storing For Motor Vehicles In New York County (manhattan) › Section 538.3 - Issuance of tickets or other documentation

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1142-A(b)
(a) Section 1142-A (b)  of the Tax Law
				  requires, with certain exceptions described in subdivision (c) of this section,
				  each parking facility operator to furnish a ticket or other documentation to
				  each purchaser of parking services at the time of the initiation of the
				  service. The parking facility operator is required to keep each original ticket
				  or other documentation issued, or a true copy of each such ticket or other
				  documentation, containing all the information required in subdivision (b) of
				  this section, separated by day, as part of the additional records required to
				  be kept by this Part and section 1142-A  of the Tax Law.
(b) The ticket or other documentation
				  (hereafter referred to collectively as the ticket) required to be furnished to
				  the purchaser must conform to the following requirements.
(1) Tickets must be consecutively numbered in
				  a manner approved by the department. A ticket number may not be used more than
				  once in a calendar year at a parking facility unless the number has a letter
				  prefix or suffix which readily distinguishes a ticket on which the number
				  appears from any other ticket with the same number or unless the ticket on
				  which the number appears can be readily distinguished from any other ticket
				  with the same number by being printed on a distinctly different color paper or
				  with a distinctly different color ink. In the alternative, the ticket may be
				  issued by a computer in a manner approved by the department. The proposed
				  numbering scheme or the alternative computer issuance procedure must be
				  submitted by the parking facility operator for approval by the department to
				  the Audit Division -Sales Tax Bureau, Building 9, W.A. Harriman Campus, Albany,
				  NY 12227, at least 20 days prior to use by the parking facility operator of the
				  numbering scheme or computer issuance procedure. The operator is required to
				  keep for a period of at least three years, as described in section
				  538.4(g) 
				  of this Part, a copy of the submissions to the department and the department's
				  approval or denial, as part of the additional records required to be kept by
				  this Part and section 1142-A  of the Tax Law. Provided, however,
				  where an operator uses only one form and type of ticket at a facility and the
				  consecutive numbers of such tickets do not repeat for that facility in a
				  calendar year (taking into account different letter prefixes and suffixes and
				  different paper or ink colors), the operator is not required to submit the
				  numbering scheme to the department for approval.
(2) The part of every ticket given to a
				  customer and the part of every ticket required to be kept by the operator must
				  each indicate the complete address of the parking facility issuing the ticket
				  and the operator's full name.
(3)
				  The part of every ticket given to a customer and the part of every ticket
				  required to be kept by the operator must each indicate the date and time of
				  entry of the motor vehicle.
(4) The
				  part of every ticket given to a customer and the part of every ticket required
				  to be kept by the operator must each also indicate the date and time of exit of
				  the motor vehicle, unless the parking facility operator charges a flat fee for
				  the parking service to which the ticket relates and the following conditions
				  are met:
(i) the charge for flat fee parking
				  is based on time elapsed;
(ii) the
				  amount of such charge is indicated on the ticket and is clearly indicated to be
				  a flat fee; and
(iii) it is not the
				  practice of the parking facility operator to date and time-stamp the ticket
				  when the purchaser pays for the parking service for which a flat fee is
				  charged.
(5) In the case
				  of a monthly or longer term purchaser to whom a ticket is issued, the ticket
				  must also include the purchaser's printed name and signature. In lieu of the
				  purchaser's printed name and signature being set forth on such a ticket, an
				  identification number assigned to the monthly or longer term purchaser by the
				  parking facility operator must be indicated on the ticket.