reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 487 - Collection And Refund Of Taxes › Section 487.4 - Refunds

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 513, 1096
The Department of Taxation and Finance is authorized to
						refund or credit, with interest, any money paid in error under article 21 of
						the Tax Law. All claims for refund should be made on a form prescribed by the
						department for such purpose. A claim for refund or credit must be filed within
						four years from the time that the erroneous payment was made or as otherwise
						provided in section 513  of the Tax
						Law. For information regarding the overpayment rate of interest, see Part 2393
						of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 488 - Civil Penalties And Interest On Underpayments › Section 488.1 - Failure to file a return or to pay the tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 512(1)(a)
(a) Any person who fails to file a return or
					 fails to pay any tax due on or before the last date prescribed for filing or
					 paying (determined with regard to any valid extension of time for filing or
					 paying), unless it can be shown that such failure was due to reasonable cause
					 and not due to willful neglect, is subject to a penalty:
(1) of 10 percent of the amount of tax
					 determined to be due pursuant to article 21 of the Tax Law, for the first month
					 or any fraction thereof succeeding the last date prescribed for filing or
					 paying; plus
(2) an additional one
					 percent of the amount of tax determined to be due pursuant to such article, for
					 each additional month or fraction thereof during which such failure continues
					 after the expiration of the first month after such return was required to be
					 filed or tax became due.
The initial 10 percent and the additional one percent per
						month may not exceed 30 percent in the aggregate. Thus this penalty accrues for
						a period of 21 months. The amount of tax determined to be due will be reduced
						by any part of the tax which is paid on or before the date prescribed for
						payment and by the amount of any credits against the tax which may be claimed
						on the return, whether or not they were in fact claimed. Further, in computing
						the additional one percent per month, the amount of tax determined to be due
						will be reduced by the amount of any part of the tax which is paid before the
						first day of each month. For purposes of this section, a
month
constitutes a period which terminates with the last day
						of each succeeding calendar month. Where a person fails to both timely file a
						return and timely pay any tax due, separate penalties for the failure to file
						and the failure to pay are not imposed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 488 - Civil Penalties And Interest On Underpayments › Section 488.2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 488 - Civil Penalties And Interest On Underpayments › Section 488.3 - Failure to pay the tax due to fraud

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 512(1)(d)
(a) In lieu of the penalty described in
					 section
					 488.1 
					 and the interest described in section
					 488.4 
					 of this Part, if the failure to pay any tax on or before the prescribed date
					 for payment is attributable to fraud, the penalty and interest prescribed in
					 section 512 (1)(d)  of the Tax Law
					 shall be added to the tax.
(b) The
					 penalties and interest pursuant to this section are determined, assessed,
					 collected and paid in the same manner as the taxes imposed by article 21 of the
					 Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 488 - Civil Penalties And Interest On Underpayments › Section 488.4 - Interest on underpayments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 512(1)(b), 697
(a) If any amount of tax is not paid on or
					 before the date prescribed for payment, interest on the amount not paid is due
					 for the period from such prescribed date to the date on which the tax is paid,
					 whether or not any extension of time for payment was granted. Interest, or any
					 other amount determined by reference to such interest, is compounded
					 daily.
(b) The underpayment rate of
					 interest is set by the Commissioner of Taxation and Finance pursuant to the
					 provisions of subdivision 26 of section 171  of the Tax Law. Such rate will apply to
					 the tax or any portion thereof that remains or becomes due on or after the date
					 on which such rate becomes effective and applies only for the period during
					 which such rate is in effect. For information regarding the underpayment rate
					 of interest, see Part 2393 of this Title.
(c) For information concerning the applicable
					 rate of interest for a given period, see Part 2393 of this Title. Interest is
					 determined, assessed, collected and paid in the same manner as the taxes
					 imposed by article 21 of the Tax Law. Interest is not due if the amount thereof
					 is less than one dollar.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 488 - Civil Penalties And Interest On Underpayments › Section 488.5 - Unpaid tax, penalties and interest

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 511(1), 512(2)-(3)
Unpaid tax, and unpaid penalties and interest under this
						Part may be recovered by the Attorney General by a civil action in the name of
						the People of the State. Failure to do any act required by or under the
						provisions of article 21 is deemed an act committed in part at the office of
						the Department of Taxation and Finance in Albany for all purposes under the Tax
						Law. The certificate of the Commissioner of Taxation and Finance to the effect
						that a tax has not been paid, that a return has not been filed, or that
						information has not been supplied, as required by article 21, or that a claim
						for refund has been filed, is prima facie evidence of such acts or
						omissions.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 488 - Civil Penalties And Interest On Underpayments › Section 488.6 - Criminal penalties and other offenses

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 512(4)
For criminal penalties and other offenses see article 37
						of the Tax Law. Such penalties and offenses are in addition to any civil
						penalties described in this Part and any applicable penalties provided for in
						the Penal Law or elsewhere.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 490 - Introduction And Definitions › Section 490.1 - Introduction

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 522, 523, 526(d), 528, 1815(a)
(a) A fuel use tax is imposed, pursuant to
					 article 21-A of the Tax Law, for the privilege of operating qualified motor
					 vehicles (as defined herein) on the public highways of New York State. The
					 liability for the fuel use tax is upon the carrier, except that where the
					 carrier is not the owner of the qualified motor vehicle the tax is a joint and
					 several liability upon both the carrier and the owner.
(b)
(1)
					 With specific exceptions, article 21-A of the Tax Law also requires that a fuel
					 use tax license and decal(s) be obtained for every qualified motor vehicle that
					 is operated or to be operated on the public highways of New York State. Such a
					 qualified motor vehicle must have a fuel use tax license and decal(s),
					 regardless of whether it is registered in New York State or in any other state
					 or jurisdiction, and regardless of whether it is engaged in intrastate,
					 interstate or foreign commerce. The Department of Taxation and Finance may
					 authorize or require different forms of licenses and decals depending upon the
					 type of commerce in which the carrier is engaged.
(2) It is unlawful for any person to use (or
					 cause or permit to be used) any public highway in this State for the operation
					 of a qualified motor vehicle that is subject to the provisions of article 21-A
					 of the Tax Law without first obtaining a license and decal(s) as required under
					 such article. The operation of any such qualified motor vehicle on any public
					 highway of this State without carrying therein the fuel use tax license, or
					 displaying thereon the fuel use tax decal(s), shall be presumptive evidence
					 that a license or decal(s) has not been obtained for that qualified motor
					 vehicle.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 490 - Introduction And Definitions › Section 490.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 521, 526(d), 528(b)
For purposes of this Article, the following terms shall
						have the meanings indicated herein.
(a)
Base jurisdiction
means the IFTA jurisdiction where:
(1) qualified motor vehicles are based for
					 vehicle registration purposes;
(2)
					 the operational control and operational records of the licensee's qualified
					 motor vehicles are maintained or can be made available; and
(3) some travel is accrued by qualified motor
					 vehicles within the carrier's fleet.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 490 - Introduction And Definitions › Section 490.3 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 490 - Introduction And Definitions › Section 490.4 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.1 - General license requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 509(5), 522, 526(d), 528(b)
(a) Except as specifically provided in
					 article 21-A of the Tax Law or this Article, every carrier must apply to the
					 department, or to such carrier's base jurisdiction, for a fuel use tax license
					 for each qualified motor vehicle operated or to be operated by the carrier on
					 the public highways of New York State.
(b) An application for a fuel use tax license
					 and decal(s) must be made on the form prescribed by the department or the
					 carrier's base jurisdiction for such purpose and, where applicable, must be
					 accompanied by the appropriate fee. Upon approval of the application, the
					 department or the base jurisdiction will issue or have issued on its behalf, a
					 fuel use tax license and decal(s) based upon the nature of commerce the carrier
					 is engaged in and/or the immediacy with which the carrier needs to obtain the
					 license. That is, the department may prescribe the following licenses and
					 decals as provided in this Title:
(1) New York
					 State fuel use tax license and decal;
(2) IFTA license and decals;
(3) temporary permits; and
(4) trip permits.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.3 - New York State fuel use tax license and decal

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 522 and 528(b)
(a) A carrier operating qualified motor
					 vehicles exclusively within New York State (also referred to herein as in
					 intrastate carrier), or a carrier engaged in interstate commerce that is not
					 required to have an IFTA license as set forth in section
					 491.4  of
					 this Part, must apply to the department for a New York State fuel use tax
					 license and decal for each qualified motor vehicle operated or to be operated
					 by the carrier on the public highways of New York State. Provided, however, a
					 New York State fuel use tax license and decal need not be obtained if a
					 qualified motor vehicle is specifically exempt from the provisions of article
					 21-A of the Tax Law or if a carrier is permitted to obtain an alternate fuel
					 use tax license as provided for in this Part.
(b) An application for a New York State fuel
					 use tax license and decal must be made on the form prescribed by the department
					 for such purpose and must contain all of the information required to be
					 disclosed therein. The decal fee of four dollars for each decal requested must
					 accompany the application.
(c)
(1) Combined application.
(i) Under the joint administration authority
					 of section 528(a) of article 21-A of the Tax Law, the department may prescribe
					 a combined application for the purpose of obtaining a New York State fuel use
					 tax license and decal and a highway use tax permit and sticker. Where such a
					 form is prescribed for obtaining a New York State fuel use tax license and
					 decal and where a highway use tax permit and sticker issued in accordance with
					 such application are effective for a three-year period (see Part 474 of this
					 Title), such application will be deemed to be a one year original application
					 and two subsequent year renewal applications for purposes of the New York State
					 fuel use tax license and decal.
(ii) After reviewing the information
					 submitted by the carrier, the department will either approve or deny the
					 application. Such an application may be denied for a violation of any of the
					 provisions of article 21 or 21-A of the Tax Law or section 301-h of article
					 13-A of such law, or any rule or regulation adopted pursuant thereto.
(iii) Upon approval, a vehicle specific
					 combined highway use tax permit/New York State fuel use tax license will be
					 issued. Further, the highway use tax sticker issued in accordance with the
					 provisions of section 502 of article 21 of such law is deemed to be the New
					 York State fuel use tax decal referred to be in this Part and required pursuant
					 to the provisions of section 522 of article 21-A of such law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.4 - IFTA license and decals

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 522 and 528(b)
(a)
(1) A
					 carrier operating or intending to operate a qualified motor vehicle in New York
					 State and in one or more other IFTA jurisdictions must obtain an IFTA license
					 and decals for each qualified motor vehicle operated or to be operated by the
					 carrier on the public highways of New York State. The carrier must apply to its
					 base jurisdiction for an IFTA license and decals. Provided, however, a carrier
					 need not obtain an IFTA license and decals if the carrier obtains a trip permit
					 as provided in section
					 491.6  of
					 this Part. Where New York State is the base jurisdiction of a carrier (also
					 referred to herein as a New York-based carrier), the carrier must apply to the
					 department for an IFTA license and decals.
(2) A carrier that has multiple fleets based
					 in New York State and one or more other IFTA jurisdictions may elect to
					 consolidate its fleets in New York State for purposes of obtaining such
					 carrier's IFTA license and decals; provided New York State and such other
					 jurisdictions agree to such consolidation.
(3) An IFTA license and decals issued in
					 accordance with the provisions of article 21-A of the Tax Law and this section,
					 or in accordance with the laws of a carrier's base jurisdiction are separate
					 and distinct from the highway use permits and stickers issued in accordance
					 with the provisions of article 21 of such law and Article 1 of this
					 Subchapter.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.5 - Temporary permits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 522 and 528(b)
(a)
(1) If
					 a carrier requires the immediate and continued use in New York State of a
					 qualified motor vehicle for which a fuel use tax license and decal(s) are
					 required, but which have not yet been obtained, a vehicle specific temporary
					 fuel use tax permit may be obtained through various permit services located
					 within and without this State.
(2)
					 A permit service will require the carrier to furnish sufficient information to
					 complete the application prescribed by the department for the purpose of
					 obtaining temporary permits. The permit service will, in turn, contact the
					 department and the department will determine whether or not the temporary
					 permit should be issued. In the event that the temporary permit is denied, it
					 would be unlawful for the carrier to operate the qualified motor vehicle, for
					 which the permit was requested, upon the public highways of this State or,
					 where applicable, of any other IFTA jurisdiction. In the event that the
					 temporary permit is approved, the permit service will arrange for the payment
					 of the New York State decal fee of four dollars per each required decal, where
					 applicable, and for the carrier to immediately receive the temporary permit.
					 The temporary permit will set forth the carrier's name and address, a
					 description of the qualified motor vehicle, the period of time for which the
					 permit is valid and such additional information as the department may require.
					 No fuel use tax decal(s) need accompany such permit. Regardless of whether the
					 temporary permit is denied or approved, the permit service may charge the
					 carrier for its assistance in applying for such permit.
(3)
(i) In
					 accordance with the joint administration provisions of article 21-A of the Tax
					 Law, the department will prescribe a joint application for purposes of
					 obtaining either a combined temporary highway use tax/New York State fuel use
					 tax permit; or, a separate temporary highway use tax permit and a separate
					 temporary IFTA permit.
(ii) Where
					 an intrastate or other non-IFTA carrier is not required to obtain a highway use
					 tax permit and sticker (
e.g.,
an omnibus, a three-axle vehicle
					 weighing less than 18,001 pounds, etc.) the combined application may be used to
					 obtain a temporary New York State fuel use tax permit only.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.6 - Trip permits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 301-h(c), 522(d) and 528(b)
(a) Any carrier who occasionally operates a
					 qualified motor vehicle on the public highways of New York State that is
					 subject to the provisions of the fuel use tax, may apply to the department or a
					 permit service for a trip permit to satisfy the New York State fuel use tax and
					 IFTA requirements. A trip permit is valid for a period of 72 hours from the
					 time of its issuance. A trip permit issued in accordance with the provisions of
					 article 21-A of the Tax Law and this section is separate and distinct from the
					 highway use tax trip permit issued in accordance with the provisions of article
					 21 of such law and Article 1 of this Subchapter.
(b)
(1) An
					 application for a trip permit must be made on the form prescribed by the
					 department for such purpose and must contain all of the information required
					 therein. Such application must be accompanied by a permit fee of $25.00 made
					 payable by certified check or other guaranteed draft acceptable to the
					 department, in United States funds, made out to the Commissioner of Taxation
					 and Finance. When applying to the department, a complete application for a trip
					 permit, together with the proper fee, must be received by the department at
					 least 30 days prior to the 72-hour period for which such permit is to be in
					 effect. If an application or fee is not received by the department at least 30
					 days prior to such 72-hour period, the application may be denied and returned,
					 with the fee, to the carrier.
(2) A
					 carrier requiring the expeditious issuance of a trip permit
					 (
i.e.,
less than 30 days prior to the period for which the
					 permit is required), may apply for such a permit through a permit service
					 authorized by the department to issue trip permits in its behalf. (See section
					 491.5  of this
					 Part for information pertaining to permit services.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.7 - Corrected licenses

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 528(a), (b)
(a) Any change relating to the information
					 shown in an application for a New York State fuel use tax license or an IFTA
					 license, as the case may be, must immediately be reported, in writing, to the
					 department. Thus, for example, any change in a carrier's name, address, or
					 ownership of its business or qualified motor vehicles must be so reported. The
					 department will evaluate the information submitted and will make a
					 determination as to whether a corrected New York State fuel use tax license or
					 IFTA license should be issued. If the department concludes that a corrected
					 license is necessary, such license will be issued to the carrier. If, however,
					 such a change is so significant as to require the immediate surrender of a
					 carrier's existing New York State fuel use tax license or IFTA license and the
					 destruction of a carrier's decal(s), the provisions of section
					 491.8 
					 of this Part shall apply.
(b) The
					 department may prescribe a form or forms upon which changes are to be reported,
					 and upon which applications are to be made for corrected licenses. In the
					 absence of such prescribed forms, a carrier may notify the department of any
					 changes by letter that clearly identify the carrier by name, address and
					 taxpayer identification number. The notification must also explain the subject
					 changes and the nature of the subject changes.
(c) A corrected license will not be deemed to
					 be issued nor shall such license become effective, until the superseded license
					 has been surrendered to the department. No new decals are required to accompany
					 corrected licenses.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 491 - Fuel Use Tax Licenses And Decals › Section 491.8 - Surrender of licenses and decals and requisite destruction of decals

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 509(5), 528(a), (b)
(a) Significant changes in the circumstances
					 surrounding the original issuance of a New York State fuel use tax license and
					 decal or an IFTA license and decals may result in the need to surrender the
					 license to the department for cancellation and/or destroy any reproductions of
					 such license and all applicable decals. Generally, the surrender of licenses
					 and/or the destruction of all reproductions of such license and of decals shall
					 be at the direction of the department, as in the case of the issuance of
					 corrected licenses or the suspension or revocation of licenses and decals.
					 However, where any change in circumstances significantly alters the nature of
					 the qualified motor vehicle for which a New York State fuel use tax decal or
					 IFTA decals were issued, such decal(s) must be immediately destroyed without a
					 specific request by the department to do so. Additionally, where any change in
					 circumstances significantly alters the nature of the carrier to whom the
					 license and decal(s) were issued, such license must be immediately surrendered
					 and all reproductions of such license and the decal(s) destroyed or, in the
					 case of unused IFTA decals, returned to the department, without a specific
					 request by the department to do so. Any transfers of licenses and decals that
					 are not specifically authorized by this Article are invalid and immediately
					 result in the revocation of the New York State fuel use tax license and decal
					 or IFTA license and decals issued to the carrier, or carriers that are parties
					 to such transfer.
(b) A New York
					 State fuel use tax decal or IFTA decals must be destroyed within five days
					 after:
(1) any change in ownership of the
					 qualified motor vehicle or if the qualified motor vehicle is in any manner
					 retired from service;
(2) the
					 qualified motor vehicle for which they were issued becomes no longer subject to
					 the provisions of article 21-A of the Tax Law; or
(3) the activities of the qualified motor
					 vehicle for which they were issued change in such a manner as to render the
					 decal(s) unnecessary. Thus, for example, decal(s) must be destroyed when a
					 qualified motor vehicle is sold, retired from service, no longer operated on
					 the public highways of this State (or, in the case of IFTA decals, any other
					 IFTA jurisdiction), modified so that such vehicle no longer meets the
					 definition of a qualified motor vehicle, or will now be used in all operating
					 jurisdictions exclusively for exempt purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 3 - Fuel Use Tax › Part 492 - Computation of the Fuel Use Tax › Section 492.1 - Determining the Composite Rate and Aggregate Rate of Tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 301-h, 523(b)
(a)
(1)
					 Composite rate. The fuel use tax is based upon the amount of motor fuel and diesel
					 motor fuel used by a carrier in such carrier's operations within this State.
					 Pursuant to section 523 (b)  of the Tax Law, the fuel use tax is determined by
					 multiplying the number of gallons of motor fuel or diesel motor fuel, as the case
					 may be, used by a carrier in such carrier's operations within this State by a
					 composite rate which is determined by adding together:
(i) a fuel tax component determined in accordance
					 with the provisions of section 523 (b)  of the Tax Law; and
(ii) a sales tax component determined in
					 accordance with such section 523(b).
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 525 - General › Section 525.1 - Imposition of tax

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The New
				  York State and local sales and compensating use tax are imposed by article 28
				  and pursuant to the authority of article 29 of the Tax Law. These regulations
				  are not all-inclusive, but are an adjunct to and must be read in conjunction
				  with articles 28 and 29.
(b)
				  Article 28-A of the Tax Law imposes a special tax on passenger car rentals. See
				  section
				  525.3 
				  of this Part for joint administration provisions.
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 525 - General › Section 525.2 - Nature of tax

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Sales tax.
(1)
(i)
				  Except as specifically exempted or excluded, sales tax is imposed on the
				  receipts from:
(a) every retail sale of
				  tangible personal property, as provided in section 1105 (a)  of the Tax
				  Law;
(b) every sale, other than a
				  sale for resale, of specifically enumerated services, as provided in sections
				  1105(b) and (c); and
(c) every sale
				  of food and drink when sold in or by a restaurant, tavern or other
				  establishment or by a caterer, as provided in section 1105(d).
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 525 - General › Section 525.3 - Joint administration by the Commissioner of Taxation and Finance of State and local taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1142, 1218, 1250-1254, 1257, 1261-1263
(a)
Administrative functions.
All of the Department of Taxation and Finance's functions
					 under articles 28 and 29 of the Tax Law are performed on a joint basis with
					 respect to the State and local sales and compensating use taxes administered by
					 the Commissioner of Taxation and Finance and imposed by or pursuant to the
					 authority of those articles, including assessment, collection, determination,
					 credit or refund of such taxes.
(b)
Certificates of registration and
				  authority.
The certificate of registration (
i.e.,
application) required to be filed pursuant to section 1134  of
					 the Tax Law for purposes of the State sales and compensating use taxes imposed
					 by article 28 of the Tax Law also serves as the certificate of registration
					 required by section 1253  of
					 the Tax Law for purposes of the local sales and compensating use taxes imposed
					 by counties, cities or school districts pursuant to the authority of article 29
					 of the Tax Law. The certificate of authority issued by the department
					 authorizes the person to whom it is issued to collect both the State and local
					 sales and compensating use taxes imposed by article 28 and pursuant to the
					 authority of article 29 of the Tax Law.
(c)
Returns, payments and records to be
				  kept.
The returns required under sections 1136 and 1251  of the
					 Tax Law must be made on a joint basis covering both the State and local sales
					 and compensating use taxes imposed by article 28 and pursuant to the authority
					 of article 29 of the Tax Law. The State and local sales and compensating use
					 tax payments required by and pursuant to the authority of articles 28 and 29 of
					 the Tax Law must also be made on a joint basis. Any other returns, schedules,
					 forms, statements, documents or information to be submitted to the Department
					 of Taxation and Finance, and any books or records required to be kept under
					 such articles shall be submitted or kept on a joint basis, except where the
					 department permits or requires otherwise.
(d)
Other taxes.
(1) The special tax on passenger car rentals
				  imposed by article 28-A of the Tax Law is administered and collected in the
				  same manner and jointly with the sales and compensating use taxes imposed by
				  article 28 of the Tax Law.
(2) The
				  Commissioner of Taxation and Finance may make provisions, in whole or in part,
				  for the joint administration of the State and local sales and compensating use
				  taxes with other taxes imposed by or pursuant to the authority of the Tax Law
				  as authorized by law. (See, for example, sections 315[b], 1142[11]and [12] 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 526 - Definitions › Section 526.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The words,
				  terms and phrases defined in this Part, when used in this Subchapter shall have
				  the meanings given to them in this Part except when the context clearly
				  indicates a different meaning. The definitions found in this Part are of terms
				  with general application to the sales and compensating use tax, and to the
				  administration thereof. Other definitions which are more limited in scope,
				  generally applying to a specific type of tax, will be found within the Parts of
				  this Subchapter to which they are applicable.
(b)
(1) The
				  word commissioner wherever used shall mean the Commissioner of Taxation and
				  Finance.
(2) The word department
				  wherever used shall mean the Department of Taxation and Finance.
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 526 - Definitions › Section 526.2 - Person

Current through Register Vol. 46, No. 28, July 10, 2024
The term person includes an individual, partnership
					 (including a general, limited or special partnership or joint venture),
					 society, association, joint-stock company, corporation, estate, receiver,
					 trustee, assignee, referee or any other person acting as an agent or in a
					 fiduciary or representative capacity, whether appointed by a court or
					 otherwise, and any combination of the foregoing, and any State, municipality or
					 instrumentality thereof.
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 526 - Definitions › Section 526.3 - Purchase at retail

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(1)
The term
purchase at retail
means a
					 purchase by any person of tangible personal property or services, for any
					 purpose other than:
(a) for resale of
				  the property or services as such or when the property is purchased for resale
				  as a physical component part of tangible personal property; or
(b) for use by the purchaser in performing
				  services subject to the tax under section 1105 (c)(1) (2) (3) or (5)  of the Tax Law where the property
				  becomes a physical component part of the property upon which the services are
				  performed or is later actually transferred to his customer in conjunction with
				  the taxable services performed.
Cross-reference:
See definition of retail sale, section
					 526.6  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 526 - Definitions › Section 526.4 - Purchaser

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(2)
The word
purchaser
means a person who
					 purchases tangible personal property or to whom services are rendered, the
					 receipts from which are subject to the sales or use 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 526 - Definitions › Section 526.5 - Receipt

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1101(b)(3), 1111(h)
(a)
Definition.
The word
receipt
means the amount of the
					 sale price of any property and the charge for any service taxable under
					 articles 28 and 29 of the Tax Law, valued in money, whether received in money
					 or otherwise. The following subdivisions of this section discuss elements of a
					 receipt.
(b)
Other
				  taxes.
(1) Inclusions.
(i) Generally, excise taxes which are imposed
				  on manufacturers, importers, producers, distributors or distillers are included
				  in the receipts on which sales tax is computed. Among these taxes, by way of
				  example, and not by way of limitation, are:
(a) The State tax on alcoholic beverages
				  imposed by section 424  of
				  the Tax Law, and the taxes of the City of New York on beer and liquor,
				  authorized by section 445  of the Tax Law, and imposed by
				  subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City
				  of New York.
(b) The State tax
				  imposed on distributors of tobacco products pursuant to article 20 of the Tax
				  Law.
(c) The Federal manufacturers
				  excise taxes imposed pursuant to chapter 32 of title 26 of the U.S. Code, on
				  the sale or lease of, for instance, certain automobiles (gas guzzlers); tires
				  weighing more than 40 pounds; gasoline; coal; sporting goods, such as rods,
				  reels, bows and arrows, etc.; firearms, shells and cartridges; and diesel
				  fuel.
(d) The Federal gallonage
				  taxes on distilled spirits, wines and beer imposed pursuant to chapter 51 of
				  title 26 of the U.S. Code.
(e) The
				  Federal tax on cigars, cigarettes and cigarette papers and tubes, imposed
				  pursuant to chapter 52 of title 26 of the U.S. Code.
Example 1:
Sales tax computation when excise tax is a tax on the
					 manufacturer:
Price of merchandise
$1,040
Federal manufacturer's excise tax
+ 60
Taxable receipt
1,100
Sales tax at 7%
+ 77
Total due
$1,177
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 526 - Definitions › Section 526.6 - Retail sale

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(4)
(a) The term
retail sale
or
sale at retail
means the sale of tangible personal property to any person for any purpose, except as specifically excluded.
(b)
Special rule-sales specifically included as retail sales.
(1) A sale of any tangible personal property to a contractor, subcontractor or repairman for use or consumption in erecting structures or buildings or adding to, altering, improving, maintaining, servicing or repairing real property, property or land, is deemed to be a retail sale, regardless of whether the tangible personal property is to be resold as such before it is used or consumed. (See Part 541 of this Chapter.)
(2) A sale of tangible personal property designed for use in some manner relating to domestic animals or poultry, when sold to a licensed veterinarian, is deemed a retail sale, notwithstanding a subsequent sale of such item of tangible personal property by said veterinarian. (See Part 528 of this Subchapter.)
(3) A sale of tangible personal property to a mortician, undertaker or funeral director for use in conducting funerals is deemed a retail sale to him, notwithstanding a subsequent sale of such items. (See Part 528 of this Subchapter.)
(4) A sale of automotive fuel by a distributor is deemed a retail sale by him notwithstanding a subsequent sale of such fuels. (See Part 560 of this Subchapter.)
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 526 - Definitions › Section 526.7 - Sale, selling or purchase

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(5)
(a)
Definition.
(1) The words
sale, selling
or
purchase
mean any transaction in which there is a transfer
				  of title or possession, or both, of tangible personal property for a
				  consideration.
(2) Among the
				  transactions included in the words
sale, selling
or
purchase
are exchanges, barters, rentals, leases or licenses
				  to use or consume tangible personal property.
(3) The term
sale
also
				  includes the transfer of tangible personal property in a repossession or
				  foreclosure action. Such transfer may be effected in any manner, including, but
				  not limited to voluntary relinquishment, assignment or seizure by the
				  mortgagee. The transfer of tangible personal property in a repossession or
				  foreclosure action by the mortgagees for the purpose of resale is not a taxable
				  transaction. (See bulk transfer provisions, Part 537 of this
				  Subchapter.)
(4) The term
sale
also includes the rendering of a service enumerated in
				  subdivisions (b) and (c) of this section, and the transactions enumerated in
				  subdivision (d), (e) or (f) of section 1105  of the Tax Law, except services taxed
				  under section 1105 (c)  of the Tax Law
				  when performed by an employee.
(5)
				  The term
sale
does not apply to the transfer of tangible
				  personal property to a carrier, repairman, warehouseman or insurer by the owner
				  of the property after payment for damages thereto or loss thereof.
Example 1:
A carrier, while transporting tangible personal property
					 for a customer, damages the property. The carrier then makes a cash payment to
					 the customer for the amount the customer paid for the property, and retains the
					 damaged property. The retention of the property by the carrier is not a
					 sale.
Example 2:
A motor vehicle is damaged in an accident, and the insurer
					 considers it a total loss. The insurer pays the owner cash, and takes the
					 vehicle. The taking of the vehicle by the insurer is not a sale. The purchase
					 of another vehicle by the owner of the damaged vehicle, with the proceeds of
					 the insurance, is a retail sale.
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 526 - Definitions › Section 526.8 - Tangible personal property

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(6)
(a)
Definition.
The term
tangible personal property
means
					 corporeal personal property of any nature having a material existence and
					 perceptibility to the human senses. Tangible personal property includes,
					 without limitation:
(1) raw materials,
				  such as wood, metal, rubber and minerals;
(2) manufactured items, such as gasoline,
				  oil, chemicals, jewelry, furniture, machinery, clothing, vehicles, appliances,
				  lighting fixtures, building materials;
(3) artistic items, such as sketches,
				  paintings, photographs, moving picture films and recordings;
(4) animals, trees, shrubs, plants and
				  seeds;
(5) water;
(6) coins and other numismatic items, when
				  purchased for purposes other than for use as a medium of exchange;
(7) postage stamps, when purchased for
				  purposes other than mailing; and
(8) precious metals in the form of bullion,
				  ingots, wafers and other forms.
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 526 - Definitions › Section 526.9 - Use

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(7)
(a) The word
use
means and
				  includes the exercise of any right or power over tangible personal property by
				  the purchaser thereof, and includes, but is not limited to, the receiving,
				  storage or any keeping or retention for any length of time, withdrawal from
				  storage, any installation, [continued] any affixation to real property, or any
				  consumption of such property.
(b)
				  Some of the terms used in the preceding paragraph may be defined as follows:
(1)
Receive
is to obtain or
				  gain possession of tangible personal property for any purpose whatsoever by
				  means of purchase.
(2)
Storage, keeping
or
retention
for any length
				  of time is to hold tangible personal property for any purpose whatsoever by the
				  purchaser.
(3)
Withdrawal
				  from storage
is to remove from storage any tangible personal property
				  which was so stored for any purpose whatsoever.
(4)
Installation of tangible personal
				  property
is to install such property by any means for any purpose
				  whatsoever.
(5)
Affixation
				  of tangible personal property to real or personal property
is the
				  attachment of such property to other property by any means for any purpose
				  whatsoever.
(6)
Any
				  consumption of tangible personal property
is to consume such property
				  by any means for any purpose whatsoever.
Cross-references:
For exemption from tax of certain property donated to an
					 exempt organization, see section
					 528.28 
					 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 526 - Definitions › Section 526.10 - Vendor

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1101(b)(8)
(a)
Persons included.
(1)
(i) A
				  person making sales of tangible personal property the receipts from which are
				  subject to tax is a vendor.
Example 1:
Auctioneers, door to door salesmen, independent brokers,
					 and operators of service stations, retail stores, restaurants, etc., are
					 vendors.
Example 2:
An independent manufacturer's representative, representing
					 many clients and acting on his own behalf, who solicits orders from New York
					 State customers is a vendor.
Example 3:
An individual who collects and sells antiques as a hobby
					 and uses a room in his home one day a week for display and sales purposes is a
					 vendor.
(ii) A person making
				  sales of services, the receipts from which are subject to tax, is a vendor.
				  This may include a person entering this State from outside the state to perform
				  services on property located in this State.
Example 4:
S company (a shopping mall management company) hires B
					 Company (a parking lot maintenance company located in New Jersey) to patch,
					 seal and line-strip the parking lots of nine malls managed by S Company at
					 various locations throughout New York. B Company is a vendor because it is
					 providing a service in New York subject to tax.
Cross-references:
For exemption of certain sales at a person's residence, see
					 Part 528 of this Title.
For the status, as a vendor, of a person performing
					 services outside the state but delivering such services in the State, see
					 paragraphs (3), (4), (5) and (6) of this subdivision.