New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-6 - Tax Exemptions › Section 1640-6.2 - State taxes

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
						Subdivision 1 of section
						52 of the
						Public Housing Law, as amended, states that "an authority shall be exempt from
						the payment of (a) any taxes or fees to the state or any subdivision thereof
						and (b) any fees to any officer or employee of the State or any subdivision
						thereof, except where it is provided by or pursuant to law that such officer or
						employee is personally entitled to such fees as compensation for services
						rendered or performed by him in his official capacity." With the exception of
						the State tax on gasoline (see subdivision [c] of this section), the exemption
						appears to be automatic and neither the statute nor the regulations prescribe
						procedures for local agencies to follow with respect to the
						exemptions.
(b) Fees to salaried
						and non-salaried officials. Certain officials of the State or its subdivisions,
						such as city marshals, do not draw salaries from the State or subdivision, but
						depend on fees, as fixed by statute, for their compensation. Local agencies are
						not exempt from the payment of fees to such officials. Other officials of the
						State or its subdivisions, such as sheriffs, are salaried officials in some
						localities and are non-salaried officials, depending on fees fixed by statute
						for their compensation, in other localities. Salaried officials are not,
						ordinarily, personally entitled by law to the fees and the local agency is
						therefore exempt from the payment of fees to such officials. The local agency
						should establish the status of the officials it deals with and should pay fees
						only to such employees of the State or its subdivisions as are personally
						entitled by law to the fees as compensation for services rendered or performed
						by them. An opinion of the State Attorney-General holds that it is proper for a
						local agency to pay a sheriff for "unpredictable disbursements which may arise,
						such as labor employed to make an eviction" even though the local agency would
						otherwise be exempt from the payment of fees to such official. The
						"unpredictable" in this opinion refers to the total amount of the charge to be
						made for the services to be rendered or performed.
(c) State gasoline tax. To obtain the
						exemption from the State gasoline tax of four cents per gallon, local agencies
						must furnish their suppliers with an exemption certificate at the end of each
						month. The exemption certificate is not supplied by State, but is made out by
						the local agency, preferably on its letterhead. A specimen exemption
						certificate is shown as Exhibit 4 of Appendix S-6. This certificate must be
						typewritten or prepared by using ink or indelible pencil. Changes or erasures
						may void the certification.
(d)
						Motor vehicle license plates. Local agencies must register their motor vehicles
						and secure license plates the same as any other user of public streets and
						roads. The local agency is however, exempt from the payment of any fees in
						connection with the registration of motor vehicles owned or operated by the
						local authority under subdivision 1 of section
						52 of the
						Public Housing Law. The Bureau of Motor Vehicles[FN*] should stamp the
						registration "exempt" so that license plates may be issued to the local
						authority without charge.
[FN*] So in original.