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 537 - Bulk Sales › Section 537.8 - Purchaser's, transferee's or assignee's rights to hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The liability of the purchaser,
				  transferee or assignee shall be finally and irrevocably fixed unless the
				  purchaser, within 90 days after the date of the mailing of the notice (the
				  90-day notice) by the Division of Taxation to him of the total amount of any
				  tax or taxes which the State claims to be due from the seller, transferrer or
				  assignor, applies to the Division of Tax Appeals for a hearing or to the Bureau
				  of Conciliation and Mediation Services of the Division of Taxation for a
				  conference.
(b) The rules of
				  practice and procedure contained in Parts 2394 and 3000 of this Title apply to
				  the assessment of liability against the purchaser.
(c) The purchaser, transferee or assignee has
				  the burden of proof to establish that the assessment issued against him is not
				  correct.
(d) The purchaser, in his
				  petition, may challenge the assessment on any grounds that establish that the
				  assessment is incorrect, including:
(1) that
				  the transfer is not a bulk sale as defined in section
				  537.1  of
				  this Part;
(2) that the purchaser's
				  notice was proper and timely in accordance with the provisions of section
				  537.2 
				  of this Part;
(3) that the amount
				  of funds withheld by the purchaser from the seller was sufficient and in
				  accordance with the requirements of section
				  537.3 
				  of this Part;
(4) that the
				  Department of Taxation and Finance has failed to meet its obligations provided
				  for in section
				  537.6 
				  of this Part;
(5) that the amount
				  of the liability exceeds the purchase price or the fair market value of the
				  items purchased; or
(6) any
				  combination of the foregoing paragraphs (1) through (5).
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 537.9 - Forms described in this Part

Current through Register Vol. 46, No. 28, July 10, 2024
Notice to Escrow Agent
AU-196.1
Notice of Claim to Purchaser
AU-196.2
Notice to the Seller
AU-196.3
Notification of Sale, Transfer or Assignment in
								Bulk
AU-196.10
Purchaser's and/or Escrow Agent's Release Bulk
								Sale
AU-197.1, AU-197.4
Notice to Prospective Purchasers
TP-153D
Notice of Determination and Demand for Payment of
								Sales and Use Taxes Due
AU-16
Notice and Demand for Payment of Sales and Use Taxes
								Due
AU-16.1
Offices from which the above forms are available are listed
					 in subdivision (c) of section
					 525.3 
					 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 538 - Special Rules For Vendors Making Sales Of The Services Of Parking, Garaging Or Storing For Motor Vehicles In New York County (manhattan) › Section 538.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1142-A(i)
For purposes of this Part, the following terms shall have
					 the following meanings unless the context clearly requires otherwise.
(a)
Parking facility
				  operator
means a person required to collect the taxes described in
				  sections 1105 (c)(6), 1107 (c), 1109 (a) and 1212-A (a)(1)  of the Tax Law in New
				  York County (Manhattan).
(b)
Parking services
means the services of providing parking,
				  garaging or storing for motor vehicles.
(c)
Parking facility
means a
				  garage, parking lot or other place of business in New York County where a
				  parking facility operator provides parking services.
(d)
Hours that the facility is open
				  for business
means the hours during which the parking facility
				  operator or an officer or employee of the parking facility operator is in or at
				  the facility and during which a customer may leave or retrieve a vehicle at the
				  parking facility or during which a customer may purchase or pay for parking
				  services.
(e)
True
				  capacity
means the actual number of motor vehicles that can be parked,
				  garaged or stored in or at a parking facility, and is not limited to the legal
				  or other capacity of such facility as may be determined by any other agency of
				  the State or by any locality.
(f)
Licensed capacity
means the maximum vehicle capacity as stated
				  on the approved Certificate of Occupancy issued by the New York City Department
				  of Buildings or on the approved Certificate of Completion issued by the New
				  York City Department of Consumer Affairs, whichever is applicable.
(g)
Limited annual liability
means annual sales and compensating use tax liability under article 28 of the
				  Tax Law and pursuant to the authority of article 29 of such law totaling less
				  than $25,000 during the immediately preceding four consecutive quarterly sales
				  tax periods, and the total of such liability for the succeeding 12-month period
				  can reasonably be expected not to exceed $25,000.
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 538.2 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1142-A(g), (i), (j), (k)
(a)
Applicability.
Parking facility operators which provide parking services
					 in New York County (Manhattan) are subject to the special requirements imposed
					 by section 1142-A  of the Tax Law and this
					 Part.
(b)
Hardship.
(1) A parking facility
				  operator may apply to the department for an exemption from complying with some
				  or all of the provisions of this Part and section 1142-A  of the Tax Law. The application
				  shall be submitted on the form prescribed by the department for such purpose to
				  the Audit Division-Sales Tax Bureau, Building 9, W.
A. Harriman Campus, Albany, NY 12227. The
				  operator shall keep a copy of such application and any response from the
				  department regarding the application, for a period of at least three years, as
				  described in section
				  538.4(g) 
				  of this Part, as part of the additional records required to be kept by section 1142-A  of the Tax Law and this Part. To
				  be granted such an exemption, the operator must demonstrate that:
(i) the operator has limited annual
				  liability; and
(ii) the provisions
				  of section 1142-A  of the Tax Law and this Part
				  create undue hardship for the operator.
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 538.4 - Recordkeeping requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1135, 1142-A(b), (i)
(a)
General.
As part of the additional records required to be kept by
					 section 1142-A  of the Tax Law, every parking
					 facility operator must keep, separately for each parking facility operated by
					 such operator, and make available to the department upon request, the following
					 information:
(1) the parking facility
				  name;
(2) the parking facility
				  address;
(3) the license number of
				  such facility, if applicable;
(4)
				  the days and hours of operation for such facility; and
(5) the licensed capacity of such facility,
				  if licensed.
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 538.5 - Rights and obligations of the Department of Taxation and Finance

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1142-A(d), (e), (f), (h), (i), (j)
(a)
Walkabout rules.
(1) The commissioner, any authorized employee
				  of the department or the agent of such commissioner or department shall have
				  the right to conduct a walkabout observation of a parking facility in the
				  following manner and subject to the following provisions:
(i) the walkabout must be conducted during
				  the hours that the facility is open for business;
(ii) the person conducting the walkabout must
				  announce his or her presence at the time of arrival at the facility;
				  and
(iii) such person must display
				  his or her valid identification as an employee or agent to the parking facility
				  operator or officer or employee of such parking facility operator.
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 538.6 - Other obligations of parking facility operators

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1142-A(c), (d), (f), 1147(b)
(a) The parking facility operator and its
				  officers and employees shall cooperate with and shall not interfere with the
				  commissioner, the department's authorized employee, or the agent of either of
				  them while any of them conducts the walkabout described in section
				  538.5 
				  of this Part.
(b) Each parking
				  facility operator shall prominently display at each of the operator's parking
				  facilities the poster described in section
				  538.5 
				  of this Part which the department distributes to the operator.
(c) Each parking facility operator shall
				  file, together with and as part of each of the operator's regular sales and
				  compensating use tax returns, a separate schedule of information for each
				  parking facility, in the manner prescribed by the department. A parking
				  facility operator's regular sales and compensating use tax return shall be
				  deemed incomplete and not filed unless each required separate schedule is filed
				  with the return and all required information on each schedule required for each
				  separate parking facility is completed and included with the return. Where the
				  operator's return is so deemed as not filed, the statute of limitations
				  limiting the time that the commissioner can assess additional sales and
				  compensating use taxes does not begin to run and the commissioner can assess
				  any such additional taxes for the period covered by the return against the
				  operator at any time.
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 539 - Vendor Registration › Section 539.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The provisions
				  of this Part generally apply to initial registration of a vendor, filing of
				  certificates of registration, issuance, refusal, suspension and revocation of
				  certificates of authority.
(b) For
				  expiration of certificates of authority and registration renewals see Part 540
				  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 539 - Vendor Registration › Section 539.2 - First time registrants

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Except for
				  persons who are vendors solely by reason of paragraph (5), (6) or (7) of
				  subdivision (a) of section
				  526.10  of this Title, any person
				  required to register under section 1134  of the Tax Law and Part 533 of this
				  Title, must submit a certificate of registration at least 20 days before the
				  earliest of:
(1) commencing
				  business;
(2) opening a new place
				  of business; or
(3) taking
				  possession of, or making payment for, business assets transferred in a bulk
				  sale.
A business is commenced or a new place of business is
					 opened when sales are made to customers, rent is received for hotel
					 occupancies, or amusement charges are received from patrons. A certificate of
					 registration must be filed at least 20 days before such date, but may be filed
					 earlier. Persons intending to make sales to others may wish to file earlier, so
					 that they may be issued a certificate of authority which will authorize the
					 purchase of their inventory without payment 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 539 - Vendor Registration › Section 539.4 - Revocation or suspension of a certificate of authority

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The Department of Taxation and Finance,
				  in circumstances described herein, may revoke or suspend all certificates of
				  authority issued to a business. A determination as to whether a certificate of
				  authority should be revoked or suspended and the duration of any suspension
				  will be made by the department on the basis of the circumstances in each
				  case.
(b) A certificate of
				  authority may be revoked or suspended where it is determined that the holder of
				  such certificate:
(1) willfully fails to file
				  a report or return required by article 28 of the Tax Law; or
(2) willfully files, causes to be filed,
				  gives or causes to be given a report, return, certificate or affidavit required
				  by article 28 of the Tax Law which is false; or
(3) willfully fails to collect, truthfully
				  account for or pay over any tax imposed by article 28 or 29 of the Tax Law;
				  or
(4) has been convicted of a
				  crime pursuant to the Tax Law provided such conviction has occurred not more
				  than one year prior to the date of such revocation or suspension; or
(5) willfully fails to file a bond or
				  establish a trust account and make payments as provided in subdivisions (a) and
				  (b) of section
				  539.5  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 539 - Vendor Registration › Section 539.5 - Bonds and trust accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) Whenever the department deems it
				  necessary to protect the revenues due under article 28 of the Tax Law and
				  pursuant to article 29 of the Tax Law, it may require any holder of a
				  certificate of authority who is required to collect tax under article 28 and
				  pursuant to article 29 of the Tax Law to file a bond (issued by a surety
				  company authorized to transact business in this State and approved by the
				  Superintendent of Insurance in this State as to solvency and responsibility) or
				  such other security acceptable to the department, in such amount as may be
				  determined by the department, to secure the payment of any tax, penalties or
				  interest due or which may become due from such person under article 28 and
				  pursuant to article 29 of the Tax Law.
(2) Where a person who holds a certificate of
				  authority has been given notice by the department to file a bond, such person
				  must file such bond or security within 30 days of such notice, unless within
				  five days after the giving of such notice such person shall, in writing,
				  petition for a hearing or request a conciliation conference.
(i) Upon timely application, a hearing or
				  conference will be scheduled in accordance with the procedures described in the
				  Tax Appeals Tribunal Rules of Practice and Procedure (Part 3000 of this Title)
				  or the Division of Taxation's Bureau of Conciliation and Mediation Services
				  Rules of Practice and Procedure (Part 4000 of this Title).
(ii) Where such person timely files for such
				  hearing or conference the department will not pursue any suspension or
				  revocation proceedings based solely upon a failure to file or maintain such
				  bond or security until such time that the matter has been finally adjudicated
				  through the administrative process.
(iii) As provided for by section
				  539.4 
				  of this Part, the department may suspend or revoke the certificate of authority
				  of any person who fails to post or maintain a bond or any other acceptable
				  security as required by 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 539 - Vendor Registration › Section 539.6 - Expanding or changing business location

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A person registered pursuant to section 1134  of
				  the Tax Law who intends to expand the operation of an existing business to a
				  new location must file an amendment to its certificate of registration on the
				  form prescribed for such purposes by the department. A certificate of authority
				  will be issued for such new location.
(b) When moving a business from its present
				  location, an amendment to the certificate of registration must be filed and a
				  certificate of authority will be issued for the new address.
(c) For the purposes of the provisions of
				  section
				  539.2(i) 
				  of this Part, any amended certificates shall be considered to have been issued
				  on the date of the original certificate to which they and any subsequent
				  amendments relate.
Cross-reference:For other amendments to certificates of
					 registration see section
					 533.1(e) 
					 of Part 533 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 540 - Expiration Of Certificates Of Authority And Registration Renewals › Section 540.1 - Registration renewal

Current through Register Vol. 46, No. 28, July 10, 2024
(a) As
				  authorized by section 1134 (a)(5)  of the Tax Law,
				  all persons who have a valid certificate of authority shall be subject to the
				  registration renewal requirements as provided herein.
(b)
(1)
				  Every person holding a valid certificate of authority shall be required to file
				  a certificate of registration for a new certificate of authority upon
				  notification by the Department of Taxation and Finance of the pending
				  expiration of such person's current certificate of authority. Such filing shall
				  be made subject to the terms and conditions set forth in this Part.
(2) If the department considers it necessary
				  for the proper administration of the sales and use taxes and prepaid taxes
				  imposed by and pursuant to articles 28 and 29 of the Tax Law, the department
				  may require every person holding a certificate of authority to surrender the
				  certificate of authority and to file a new certificate of registration not more
				  than once every three years. For purposes of this provision, the destruction of
				  the certificate of authority by its holder at the direction of the department
				  shall be considered the surrender of the certificate of authority.
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 540 - Expiration Of Certificates Of Authority And Registration Renewals › Section 540.2 - Notice of expiration

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				  notice of expiration and the requirement for filing a new certificate of
				  registration shall be issued to the holder of a certificate of authority at
				  least 120 days prior to the date of expiration indicated therein. Such notice
				  shall include:
(1) notification of expiration
				  of the current certificate of authority, including notice that the holder's
				  current certificate of authority expires on the indicated date unless a new,
				  properly completed certificate of registration is filed with the department on
				  or before such date; and
(2)
				  information regarding how to file a new 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 540 - Expiration Of Certificates Of Authority And Registration Renewals › Section 540.4 - Protest procedure

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Unless the applicant files a petition for a hearing or a request for a
				  conciliation conference within 90 days of the date of a notice of proposed
				  refusal to issue a certificate of authority, such notice shall be
				  final.
(b) Upon timely application,
				  a hearing or conference will be scheduled in accordance with the hearing
				  procedures described in the Tax Appeals Tribunal Rules of Practice and
				  Procedure (Part 3000 of this Title), or the Division of Taxation's Bureau of
				  Conciliation and Mediation Services Rules of Practice and Procedure (Part 4000
				  of this Title). Provided however, the provisions of section
				  4000.5(b)(ii) 
				  of this Title are not applicable to the proceedings provided for in this
				  section.
(c) Where any applicant
				  who has received a notice of proposed refusal to issue a certificate of
				  authority has made a timely application for a hearing or conference, the
				  applicant's existing certificate of authority shall not expire until such time
				  that the applicant has received:
(1) a
				  conciliation order from a conciliation conferee upholding the department's
				  notice of proposed refusal, and such order has become final; or
(2) a determination from an Administrative
				  Law Judge upholding the department's notice of proposed refusal, and such
				  determination has become final; or
(3) a decision of the Tax Appeals Tribunal
				  upholding the department's notice of proposed refusal, and such decision has
				  become final (including any judicial proceedings applicable thereto).
Provided, however, such certificate of authority remains
					 subject to the suspension and revocation proceedings described in section
					 539.4 
					 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 540 - Expiration Of Certificates Of Authority And Registration Renewals › Section 540.5 - Surrender of certificates of authority

Current through Register Vol. 46, No. 28, July 10, 2024
Every person whose certificate of authority has expired is
					 required to immediately return such certificate of authority to the department.
					 Where a certificate of authority which has expired, has been lost, stolen,
					 destroyed or is otherwise unreturnable to the department, the owner, partner or
					 responsible officer of a vendor which was issued such certificate is required
					 to notify the Sales Tax Registration Unit that such certificate cannot be
					 returned, setting forth the specific reasons for such failure. The notification
					 must be in written form, signed by the owner, partner or responsible officer
					 and received within a reasonable time after such expiration 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 540 - Expiration Of Certificates Of Authority And Registration Renewals › Section 540.6 - Penalty for conducting a business without possessing a valid certificate of authority

Current through Register Vol. 46, No. 28, July 10, 2024
A penalty of up to $500 for the first day of business
					 operation without a certificate of authority plus a penalty of up to $200 for
					 each subsequent day of operation not to exceed $10,000 in the aggregate may be
					 imposed for selling tangible personal property or services subject to tax
					 receiving amusement charges or operating a hotel, purchasing or selling
					 tangible personal property for resale, or selling automotive fuel; In addition,
					 any person required to file a certificate of registration for a certificate of
					 authority who fails to file such certificate of registration, may be subject to
					 a penalty in an amount not exceeding $200; Such person may also be subject to
					 the criminal penalties provided by section 1817  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 541 - Contractors › Section 541.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1101(b)(4); 1105(c)(2), (3), (5); 1115(a) (15),
					 (16); 1119 (c)
(a)
(1) This Part summarizes the principal
				  provisions of the State and local sales and compensating use taxes as applied
				  to contractors, subcontractors and repairmen.
(2) However, the provisions of this Part are
				  not meant to supersede any tax imposed or exemption allowed by article 28 or
				  pursuant to the authority of article 29 of the Tax Law or those provisions of
				  the sales and use taxes more particularly described in other parts of this
				  Title. In particular, this Part does not address the amounts of tax to be
				  collected at the combined State and local rates.
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 541 - Contractors › Section 541.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
The words, terms and phrases used in this Part have the
					 following definitions except when the context clearly indicates a different
					 meaning:
(a) Construction contract.
(1) A construction contract means a contract
				  to erect, construct, alter, repair or maintain any building or other structure,
				  project, development or other improvement on or to real property, property or
				  land.
(2) All forms of capital
				  improvement contracts, including, but not limited to, a lump sum, time and
				  material, cost plus, and any other capital improvement contract are treated the
				  same for sales and use tax purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 541 - Contractors › Section 541.3 - Contracts with exempt organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1115(a)(15), (16), 1116 (a); Canal Law, § 30,
					 subd. 7(e); Highway Law, § 38, subd. 7(f)
(a)
Governmental entities.
When a contractor's customer is a governmental entity
					 described in section 1116 (a)(1) or (2)  of the Tax Law, the contract signed by
					 the government representative and the prime contractor is sufficient proof of
					 the exempt status of purchases made for such contract.
(1) Such governmental entities include:
(i) Pursuant to section 1116 (a)(1)  of the Tax Law
				  the State of New York, or any of its agencies, instrumentalities, public
				  corporations (including a public corporation created pursuant to agreement or
				  compact with another state or Canada), or political subdivisions. This group
				  includes, but is not limited to:
(a) fire
				  districts;
(b) special lighting
				  districts;
(c) industrial
				  development authorities;
(d) urban
				  development corporations;
(e)
				  school districts;
(f) water
				  districts;
(g) villages, towns,
				  cities and counties; and
(h) any
				  authority, commission or independent board created by act of the Legislature
				  for a public purpose.
Cross-reference:
For special reporting requirements for agents and project
					 operators of industrial development agencies or authorities, see section
					 542.1 
					 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 541 - Contractors › Section 541.5 - Contracts with customers other than exempt organizations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1101(b)(4)(i), (9); 1105(c)(3), (5);
					 1115(a)(17)
(a) The term
customers
in this classification includes, but is not limited
				  to:
(1) residential customers; and
(2) business customers.
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 541 - Contractors › Section 541.6 - Production machinery and equipment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1105(b) and (c)(3), (5); 1115 (a)(12)
(a)
Machinery and equipment which
				  becomes realty.
If a contractor, in the performance of a contract, is
					 required to purchase and install production machinery and equipment that
					 qualifies for the manufacturer's exemption provided for in section 1115 (a)(12)  of the Tax Law
					 and such machinery and equipment subsequently becomes part of the real
					 property, the contractor is required to obtain from the customer a properly
					 completed certificate of capital improvement and an exempt use certificate
					 which identifies the machinery and equipment that qualifies for the
					 manufacturer's exemption and which, upon installation, becomes part of the real
					 property. The contractor then may purchase such machinery or equipment exempt
					 from the New York State and local taxes, including the sales and use taxes in
					 New York City, upon issuance of a properly completed contractor exempt purchase
					 certificate to his supplier.
(b)
Machinery and equipment which
				  remains tangible personal property.
If a contractor purchases production machinery and
					 equipment which qualifies for the manufacturer's exemption provided for in
					 section 1115 (a)(12)  of the Tax Law
					 and such machinery and equipment retains its identity after installation as
					 tangible personal property, the contractor must obtain from his customer a
					 properly completed exempt use certificate which identifies the machinery and
					 equipment that qualifies for the manufacturer's exemption. The contractor then
					 may purchase such machinery and equipment exempt from all state and local sales
					 taxes upon issuance of a properly completed contractor exempt purchase
					 certificate.
(c)
Charges for installation.
(1)
				  All charges for the installation of production machinery and equipment which
				  becomes part of the realty are not subject to tax.
(2) All charges for the installation of
				  production machinery and equipment that qualifies for exemption under section 1115 (a)(12)  of the Tax Law
				  and which retains its identity as tangible personal property after installation
				  are subject to any local sales and use taxes and the sales and use taxes
				  applicable in New York City but are exempt from the State 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 541 - Contractors › Section 541.7 - Trash and debris removal

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Services to real property. A contractor may purchase the service of trash or
				  debris removal without payment of tax as a purchase for resale provided that:
(1) the contractor generated the trash or
				  debris being removed from real property, property or land as a result of the
				  contractor's performance of the service of maintaining, servicing or repairing
				  such real property, property or land;
(2) the contractor's agreement with the owner
				  or authorized occupant of such real property, property or land for whom the
				  contractor performed such service provides that the contractor is responsible
				  to have such trash or debris removed; and
(3) the contractor furnishes to the person
				  performing such trash or debris removal service a properly completed
				  contractor's exempt purchase certificate.
In such circumstances, the contractor's total charges to
					 such owner or authorized occupant for such service of maintaining, servicing or
					 repairing such property and for such trash or debris removal service are
					 subject to tax. However, if the purchaser is an exempt organization described
					 in section 1116 (a)  of the Tax Law and
					 gives the contractor a properly completed exempt organization certification,
					 then such service would be exempt.
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 541 - Contractors › Section 541.10 - Tools and supplies

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1105(a)
(a) Charges for tools or supplies (including
				  safety apparel) purchased by a contractor are subject to the State and local
				  sales or use taxes.
Example:
A masonry contractor sets forms for pouring a foundation
					 footing in the performance of a nonagency contract for the erection of a
					 building for an exempt organization. The walls are set upon the footing and the
					 foundation is backfilled. The supplies used in making forms are left in the
					 ground since the cost of removal is more than the salvage value. Although the
					 supplies stay with the job they are considered abandoned and not transferred to
					 the customer as a component part of the project. The cost of the supplies is
					 taxable to the contractor.
(b) Where a resident contractor purchases
				  tools or supplies (including safety apparel) outside the State, the cost is
				  subject to State and local compensating use taxes when used in the State. Where
				  a contractor purchases tools or supplies (including safety apparel) in one
				  taxing jurisdiction and uses them in another jurisdiction having a higher
				  combined State and local tax rate and in which he was a resident contractor at
				  the time of purchase, a compensating use tax is due to the extent of the
				  difference in rates.
Cross-reference:
For refunds and credits based on purchases in bulk, see
					 section
					 534.3 
					 of this Title. For computation of compensating use tax, see Part 531 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 541 - Contractors › Section 541.11 - Fabrication and manufacturing

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1105(c)(2), 1110, 1111(a)
(a) Fabricators and manufacturers who install
				  their fabricated or manufactured product into real property are
				  contractors.
(b)
Fabricators
				  as contractors.
(1) When a
				  contractor-fabricator purchases tangible personal property which he fabricates
				  and installs to the specifications of a capital improvement, the value added by
				  such fabrication is not subject to the use tax.
Example 1:
A contractor-fabricator purchases steel beams from a
					 manufacturer and pays the sales tax on his cost. His employees fabricate the
					 beams to job specifications and install the beams in a capital improvement job.
					 The contractor-fabricator is not subject to a use tax on the value added by his
					 fabrication.
(2) However,
				  where a contractor fabricates tangible personal property of others, without
				  installation, he is required to collect the tax on his total charges even if
				  the property is to be installed by another to the specifications of a capital
				  improvement. If he fabricates tangible personal property and sells the tangible
				  personal property, the total charge for the tangible personal property and
				  services performed thereon is subject to tax.
Example 2:
A contractor purchases steel beams which must be fabricated
					 before they can be installed. The work is subcontracted out for fabrication.
					 The fabricator's charge to the contractor for the fabrication of the steel
					 beams which the contractor will install is subject to the tax.
(3) Machinery and equipment used
				  predominantly to fabricate tangible personal property which the fabricator
				  installs are subject to the tax.
(4) When a fabricator uses machinery and
				  equipment directly and predominantly to process tangible personal property for
				  sale without installation (as the term
directly and
				  predominantly
is used in section
				  528.13 
				  and the term
processing
is used in section
				  531.2  of
				  this Title), such machinery and equipment is exempt from the New York State and
				  local sales and use taxes, including the taxes imposed in New York City under
				  section 1107  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 541 - Contractors › Section 541.12 - Landscaping, nurseries and greenhouses

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Landscapers and operators of nurseries
				  and greenhouses are considered contractors when performing capital improvements
				  or repairing, maintaining or servicing real or tangible personal property and
				  are subject to the provisions of this Part.
Cross-reference:For purchases, see section
					 526.6(b) 
					 of this Title.
(b) Tangible
				  personal property produced for sale, but withdrawn from inventory and installed
				  as part of a capital improvement is subject to the use tax. The computation of
				  the tax is based on the price at which the vendor charges other installers. The
				  tax rate used is the rate in the taxing jurisdiction where the tangible
				  personal property is installed.
(c)
				  A landscaper-contractor who produces tangible personal property solely for
				  installation in the performance of his capital improvement contracts does not
				  qualify for the farming exemption provided by section 1115 (a)(6)  of the Tax Law,
				  and is therefor, subject to tax on all purchases of property, supplies and
				  equipment. No use tax is due when the tangible personal property is so
				  installed.
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 541 - Contractors › Section 541.13 - Retailers engaged in contracting

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Retailers, such as department stores,
				  when installing tangible personal property which constitute a capital
				  improvement to real property of their customer are acting as
				  contractors.
(b) Retailers when
				  installing tangible personal property which constitute a capital improvement
				  are liable for the use tax based upon their cost for the property at the State
				  and local rate in effect in the jurisdiction where the tangible personal
				  property is installed.
Example:A retailer with a hardware and plumbing department,
					 sells hot water tanks with or without installation. When the tank is sold,
					 installed by the retailer and the customer presents a properly completed
					 certificate of capital improvement to the retailer, the retailer is acting as a
					 contractor and is liable for the compensating use tax based upon its cost for
					 the tank. The retailer must report the cost of the hot water tank as a purchase
					 subject to use tax on its sales tax return.
Cross-reference:For retailers who manufacture the tangible
					 personal property installed, see section
					 541.11(c) 
					 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 541 - Contractors › Section 541.14 - Floor covering

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) The installation of floor covering is
				  subject to sales tax, regardless of the method of installation or the surface
				  over which the floor covering is installed, unless the installation qualifies
				  for exemption under subdivision (b) of this section.
(2)
(i) The
				  term floor covering includes carpet, carpet tile, carpet padding, linoleum and
				  vinyl roll floor covering, linoleum tile, vinyl tile and other similar floor
				  coverings but not area rugs and the like.
(ii) The term floor covering does not include
				  flooring such as wood flooring, ceramic tile, terrazzo, marble, concrete or
				  other similar flooring. Accordingly, the provisions of this section do not
				  apply to the installation of flooring. See section
				  527.7 
				  of this Title for the rules to determine whether such flooring qualifies as a
				  capital improvement.
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 542 - Industrial Development Agency Or Authority Agent/project Operator Obligations › Section 542.1 - Annual report for agents and project operators of industrial development agencies or authorities

Current through Register Vol. 46, No. 28, July 10, 2024
General Municipal Law, § 874(8) and Public Authorities Law,
					 §§ 1964-a(9) and 2327(9)
(a)
Definitions.
For purposes of this section, the following terms shall
					 have the following meanings unless the context clearly requires
					 otherwise.
(1)
Industrial
				  development agency or authority
means a public benefit corporation
				  established pursuant to the authority of article 18-A of the General Municipal
				  Law or title 11 or 15 of article 8 of the Public Authorities Law.
(2)
Agent of an industrial
				  development agency or authority
means a person who is appointed by
				  such agency or authority to act for and represent such agency or authority in
				  respect of a project. Such term does not include the officers or employees of
				  an industrial development agency or authority, in their role as such officers
				  or employees.
(3)
Project
shall have the same meaning as is found in section 854 (4)  of the General
				  Municipal Law or section 1951 (5) or 2302 (5)  of the Public Authorities Law, as
				  the case may be.
(4)
Project operator
means the industrial, manufacturing,
				  commercial or other enterprise appointed by the industrial development agency
				  or authority to use, occupy or operate a project undertaken by the industrial
				  development agency or authority. Such term does not include either mere tenants
				  of the project operator or persons appointed as agent by the project
				  operator.
(5)
Bonds
shall have the same meaning as is found in section 854 (2)  of the General
				  Municipal Law or section 1951 (4) or 2302 (4)  of the Public Authorities Law, as
				  the case may be.
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 544 - Mobile Homes And Factory Manufactured Homes › Section 544.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) This Part summarizes the principal
				  provisions of the State and local sales and compensating use taxes pertaining
				  to the purchase, sale and installation of mobile homes and factory manufactured
				  homes.
(2) Except as otherwise
				  provided herein, the provisions of this Part are not meant to supersede any tax
				  imposed or exemption allowed by article 28 or pursuant to the authority of
				  article 29 of the Tax Law or those provisions of the sales and use taxes more
				  particularly described in other parts 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 544 - Mobile Homes And Factory Manufactured Homes › Section 544.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1101(b)(10); 1101(b)(11) and Executive Law, §
					 400-c)
(a) A
mobile
				  home
is a structure which is:
(1) a
				  type of manufactured housing; and
(2) not self-propelled; and
(3) transportable in one or more sections,
				  that may be:
(i) folded, collapsed or
				  telescoped when being towed and later expanded to provide additional cubic
				  capacity, or
(ii) separately
				  towable and designed to be joined into one integral structure capable of being
				  again separated into the sections for repeated towing; and
(4) built on a permanent chassis, comprised
				  of frame and wheels, that is to be connected to utilities; and
(5) designed to be used as a permanent
				  dwelling with or without permanent foundation; and
(6) used for residential or commercial
				  purposes.