reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 83 - Prima Facie Evidence Of Intent › Section 83.1 - Prima facie evidence of intent

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 484(a)(6)
The following shall constitute prima facie evidence of
						the intent to injure competitors and to destroy or substantially lessen
						competition, or of the intent to avoid the collection or paying over of any
						taxes as may be required by law:
(a)
					 evidence of advertisement, offering to sell or sale of cigarettes by an agent,
					 CMSA wholesale dealer, chain store or CMSA retail dealer at less than
					 cost;
(b) evidence of any offer of
					 a rebate in price, or giving of a rebate in price, or an offer of a concession,
					 or giving of a concession of any kind or nature whatsoever in connection with
					 the sale of cigarettes; and
(c) the
					 inducing or attempting to induce or the procuring or attempting to procure the
					 purchase of cigarettes at a price which is less than the cost of the agent, if
					 negotiating with or purchasing from an agent, or the cost of the CMSA wholesale
					 dealer if negotiating with or purchasing cigarettes from a CMSA wholesale
					 dealer.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 84 - Rebates And Concessions › Section 84.1 - Rebates and concessions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 484(a)
(a)
(1) As
					 indicated in Part 82 of this Title, it is unlawful and a violation of article
					 20-A of the Tax Law for any agent, CMSA wholesale dealer, chain store or CMSA
					 retail dealer, with the intent to harm competitors or competition or to avoid
					 taxation, to advertise, offer to sell or sell cigarettes at less than cost. Any
					 evidence of an offer of a rebate in price, or giving of a rebate in price, an
					 offer of a concession, or giving of a concession of any kind or nature
					 whatsoever in connection with the sale of cigarettes in New York State is prima
					 facie evidence of such intent.
(2)
					 Moreover, it is unlawful and a violation of such article for any CMSA wholesale
					 dealer, chain store or CMSA retail dealer to induce, attempt to induce, procure
					 or attempt to procure the purchase of cigarettes at a price which is less than
					 cost or to so induce or procure, or attempt to induce or procure, any rebate or
					 concession of any kind or nature whatsoever in connection with the purchase of
					 cigarettes in this State. Inducing or attempting to induce, or procuring or
					 attempting to procure the purchase of cigarettes at a price which is less than
					 cost is prima facie evidence of an intent to harm competitors or competition or
					 to avoid taxation. A rebate or a concession will be deemed induced or procured
					 when such rebate or concession is knowingly brought about or caused by any
					 effort, influence or persuasion by or on behalf of the purchaser.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 85 - Remedies › Section 85.1 - Suspension/revocation of license or registration, civil fines and prohibition of retail sale

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 475, 480, 482-a, 484(a)(5), 488, 489
(a) The license of any agent or wholesale
					 dealer, or the registration of any retail dealer issued pursuant to article 20
					 of the Tax Law, or the registration of any chain store issued pursuant to
					 article 20-A of such law, may be suspended or revoked after due notice and an
					 opportunity for a hearing, for failure to comply with any provisions of such
					 articles or any rules or regulations adopted pursuant thereto.
(b)
(1)
					 Upon a first violation of any of the provisions of article 20-A of the Tax Law,
					 after due notice and an opportunity for a hearing, the Department of Taxation
					 and Finance may suspend the license of any agent or wholesale dealer for a
					 period of not more than 30 days, or impose a civil fine not to exceed $20,000,
					 or both such suspension and fine may be imposed.
(2) Upon a second or subsequent violation
					 committed within three years following a prior finding of violation, after due
					 notice and an opportunity for a hearing, the department will revoke the license
					 of any agent or wholesale dealer, unless:
(i)
					 the penalty imposed for the first violation, and all prior violations, was a
					 fine only; or
(ii) the department
					 determines, on a showing by the agent or wholesale dealer, that such second or
					 subsequent violation was due to reasonable cause or that the agent or wholesale
					 dealer acted in good faith, in which case the department may suspend such
					 licenses for a period of not more than 60 days, or impose a civil fine not to
					 exceed $50,000, or both such suspension and fine may be imposed.
(3) In determining whether to
					 suspend or revoke a license and in assessing the amount of a fine under this
					 subdivision, the department will give due consideration to the gravity of the
					 violation, the size of the licensee's business, the amount of any sale in
					 violation below the minimum markup and the history of any previous
					 violations.
(4) The penalties
					 provided in this subdivision shall be determined, assessed, collected and paid
					 in the manner provided in section 478  of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 85 - Remedies › Section 85.2 - Action to restrain violation; damages

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 484(b)
(a) An action may be maintained in the
					 Supreme Court to prevent, restrain or enjoin a violation, or threatened
					 violation, of any of the provisions of article 20-A of the Tax Law. Such an
					 action may be instituted by any person injured by any violation or threatened
					 violation of such article, or by the Commissioner of Taxation and Finance. If
					 in such action, a violation or threatened violation of article 20-A of the Tax
					 Law is established, the court shall enjoin and restrain, or otherwise prohibit
					 such violation or threatened violation. In such action it shall not be
					 necessary that actual damages to the plaintiff be alleged or proven, but where
					 alleged and proven, the plaintiff in said action, in addition to such
					 injunctive relief and costs of suit, including reasonable attorney fees, shall
					 be entitled to recover from the defendant the actual damages sustained by such
					 plaintiff.
(b) In the event that no
					 injunctive relief is sought or required, any person injured by a violation of
					 article 20-A of the Tax Law may maintain an action for damages and costs of
					 suit in the Supreme Court, as provided for in the Civil Practice Law and
					 Rules.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 85 - Remedies › Section 85.3 - Illegal and void contracts

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 484(c)
Any contract, agreement, arrangement, combination or
						common understanding, expressed or implied, made by any person in violation of
						any provision of article 20-A of the Tax Law, or this article, is declared to
						be an illegal and void contract, and no recovery shall be had
						thereon.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 85 - Remedies › Section 85.4 - Criminal penalties

Current through Register Vol. 46, No. 28, July 10, 2024
For criminal penalties, see article 37 of the Tax Law.
						Such penalties are in addition to any applicable civil penalties described in
						this Title and any applicable penalties provided for in the Penal Law or
						elsewhere. (See Part 78 of this Title for additional civil
						penalties.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 86 - Determination Of Cost › Section 86.1 - Evidence considered in determining costs

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 485(a)(1)
In determining the cost of the agent, the cost of the
						CMSA wholesale dealer and the cost of the CMSA retail dealer, as such terms are
						described in Part 82 of this Title, the Department of Taxation and Finance or a
						court shall receive and consider as bearing on the bona fides of such costs,
						evidence tending to show that any person against whom a complaint has been made
						under any of the provisions of article 20-A of the Tax Law purchased
						cigarettes, with respect to the sale of which such complaint was made, at a
						fictitious price, or upon such terms or in such a manner or under such invoices
						as to conceal the true costs, discounts or terms or purchase. The department or
						court shall also receive and consider as bearing on the bona fides of such
						costs, evidence of the normal, customary and prevailing terms and discounts in
						connection with other sales of a similar nature in the trade area or
						State.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 86 - Determination Of Cost › Section 86.2 - Manufacturer's gratis merchandise and payments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 485(a)(2)
Any merchandise given gratis or any payment made to an
						agent, to a CMSA wholesale dealer or to a CMSA retail dealer by a manufacturer
						of cigarettes for display, advertising, promotional purposes or otherwise, is
						not a trade discount nor shall they be considered in determining the cost of
						the agent, the cost of the CMSA wholesale dealer or the cost of the CMSA retail
						dealer.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 86 - Determination Of Cost › Section 86.3 - Combination sales

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 485(b)
In all advertisements, offers for sale or sales involving
						two or more items, at least one of which is cigarettes, at a combined price,
						and in all advertisements, offers for sale or sales involving the lawful giving
						with cigarettes of any gift or concession of any kind whatsoever (whether it be
						coupons or otherwise), the agent's, CMSA wholesale dealer's or CMSA retail
						dealer's combined selling price shall not be below the cost of the agent, the
						cost of the CMSA wholesale dealer or the cost of the CMSA retail dealer,
						respectively, plus the cost of all of the articles, products, commodities,
						gifts and concessions included in such transactions. The fact that cigarettes
						are advertised, offered for sale or sold at a combined selling price shall not
						relieve an agent or dealer from the provisions of section
						75.5 
						of this Title which require that records and invoices clearly distinguish all
						cigarette transactions.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 86 - Determination Of Cost › Section 86.4 - Sales outside of the ordinary channels of trade

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 486(c)
In establishing the cost of the agent, cost of the CMSA
						wholesale dealer or cost of the CMSA retail dealer, the invoice cost of
						cigarettes purchased at a forced bankruptcy, closeout sale or other sale which
						is outside of the ordinary channels of trade, may not be used as a basis for
						justifying a price which is lower than one based upon the replacement cost of
						the cigarettes to the agent, CMSA wholesale dealer or CMSA retail dealer in the
						quantity last purchased through the ordinary channels of
						trade.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 87 - Exceptions › Section 87.1 - Sales exceptions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 484(d), 486(a)
(a) The provisions of article 20-A of the Tax
					 Law and the provisions herein shall not be applicable to any sale as to which
					 the tax imposed by section 471 of such law is not applicable, nor to a sale of
					 cigarettes to the New York State Department of Correctional Services for sale
					 to or use by inmates in institutions under the jurisdiction of such
					 department.
(b) Additionally, the
					 provisions of article 20-A of the Tax Law and the provisions herein shall not
					 apply to any sale made as an isolated transaction which is not in the usual
					 course of business, nor where cigarettes are advertised, offered for sale or
					 sold by any fiduciary or other officer acting under the order or direction of
					 any court.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 87 - Exceptions › Section 87.2 - Sales to meet competition

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 486(b)
(a) Any agent or CMSA wholesale dealer may
					 advertise, offer to sell or sell cigarettes at a price made in good faith to
					 meet the price of a competitor who is rendering the same type of services and
					 is selling the same article at cost to such competitor as an agent or as a CMSA
					 wholesale dealer, whichever the case may be.
(b) Any CMSA retail dealer may advertise,
					 offer to sell or sell cigarettes at a price made in good faith to meet the
					 price of a competitor who is selling the same article at cost to such
					 competitor as a CMSA retail dealer.
(c) The price of cigarettes advertised,
					 offered for sale, or sold under the exceptions specified in section
					 87.1 
					 of this Part shall not be considered the price of a competitor for purposes of
					 this section, and shall not be used as a basis for establishing prices below
					 cost, nor shall the price established at a bankruptcy sale be considered the
					 price of a competitor for purposes of this section.
(d) In the absence of proof of the price of a
					 competitor, the competitor's cost of the agent, cost of the CMSA wholesale
					 dealer or the cost of the CMSA retail dealer, as the case may be, which is
					 established pursuant to section 483  of the
					 Tax Law, may be deemed the price of a competitor for purposes of this
					 section.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 88 - Miscellaneous Provisions › Section 88.1 - Joint administration of articles 20 and 20-A of the Tax Law

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 488
In addition to any powers granted to the Commissioner of
						Taxation and Finance in the Tax Law, the commissioner is authorized to make
						provisions pursuant to rules and regulations for the joint administration, in
						whole or in part, of the tax on cigarettes imposed by article 20 of the Tax Law
						and the cigarette marketing standards contained in article 20-A of such law,
						including the joint reporting of information, and for that purpose to prescribe
						that any of the commissioner's functions under such articles, and any returns,
						forms, statements, documents or information to be submitted under such
						articles, any books and records to be kept for purposes of such articles, or
						any licenses under such articles shall be on a joint basis.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 88 - Miscellaneous Provisions › Section 88.2 - Secrecy requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 487
For secrecy provisions, see section 487 of article 20-A
						of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 3 - Tobacco Products Tax › Part 89 - Introduction And Definitions › Section 89.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471-b, 471-c
Except as otherwise provided in this Subchapter or the
						Tax Law, all tobacco products:
(a)
					 possessed in New York State by any person for sale; or
(b) used in New York State by any person;
are subject to the tobacco products tax imposed pursuant
						to article 20 of such law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 3 - Tobacco Products Tax › Part 89 - Introduction And Definitions › Section 89.4 - Supplemental schedule for distributors of tobacco products that import, cause to be imported, or manufacture roll-your-own tobacco

Current through Register Vol. 46, No. 28, July 10, 2024
[Tax Law, §§473-a, 475; Public Health Law, art. 13-G, §§
						1399-oo and 1399-pp]
(a) The Tobacco
					 Escrow Funds Act (Public Health Law, art. 13-G), as amended by chapter 272 of
					 the Laws of 2006, requires tobacco product manufacturers that do not
					 participate in the Tobacco Master Settlement Agreement to make annual escrow
					 payments based on units sold as measured, in part, by excise taxes on
					 roll-your-own tobacco. Roll-your-own tobacco is any tobacco which, because of
					 its appearance, type, packaging, or labeling is suitable for use and likely to
					 be offered to, or purchased by, consumers as tobacco for making cigarettes. In
					 order to provide information on roll-your-own tobacco, as part of the tobacco
					 products tax return required by section 473-a  of the Tax Law, those distributors
					 of tobacco products that import, cause to be imported, or manufacture
					 roll-your-own tobacco must complete and file a schedule, as prescribed by the
					 department, to account for the quantity of roll-your-own tobacco imported or
					 caused to be imported into New York State, or manufactured in New York State.
					 Such schedule must contain the following information:
(1) a listing of each supplier of
					 roll-your-own tobacco that the distributor imported or caused to be imported
					 into New York State;
(2) for each
					 supplier listed, a listing of all the brands of roll-your-own tobacco imported
					 or caused to be imported from such supplier and the quantity in pounds and
					 ounces of each brand of roll-your-own tobacco imported or caused to be imported
					 by the distributor;
(3) for each
					 brand of roll-your-own tobacco listed for each supplier, the name of the
					 manufacturer of such brand;
(4) if
					 a distributor manufactures roll-your-own tobacco, a listing of all the brands
					 of roll-your-own tobacco product the distributor manufactured in New York State
					 along with the quantity of each brand; and
(5) any other information as may be required
					 by the department.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 3 - Tobacco Products Tax › Part 90 - Wholesale Dealers › Section 90.1 - Wholesale dealer's informational returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 474 and 475
(a)
(1)
					 Every licensed wholesale dealer of tobacco products must file with the
					 Department of Taxation and Finance a quarterly informational return on a form
					 prescribed by the department for such purpose. Wholesale dealers that are also
					 distributors of tobacco products will not be required to file separate
					 informational returns. Information comparable to that required by this section
					 will be included on the returns required to be filed by distributors pursuant
					 to section 473-a  of the Tax Law.
(2) The informational return must be filed on
					 or before the 20th day of March, June, September and December for the quarterly
					 periods ending on the last day of February, May, August and November of each
					 year, respectively, and must reflect the wholesale dealer's activities for the
					 preceding quarter, or fraction thereof. Such return must show, in additional to
					 any other information that the department may require:
(i) the quantity, by number of cigars and
					 number of pounds of other tobacco products, on hand at the beginning of the
					 preceding quarter;
(ii) the name,
					 address, and Federal employer identification number of every person from whom
					 cigars and other tobacco products have been purchased or otherwise acquired and
					 the quantity and purchase price of the cigars and other tobacco products
					 purchased or acquired from each such person during the preceding
					 quarter;
(iii) the name, address,
					 and Federal employer identification number of every person, other than
					 consumers of the subject cigars and other tobacco products, to whom cigars and
					 other tobacco products have been sold or transferred and the quantity and
					 selling price of the cigars and other tobacco products sold or transferred to
					 each such person during the preceding quarter;
(iv) the quantity of cigars and other tobacco
					 products otherwise disposed of, including, but not limited to, those that were
					 not suitable for sale, destroyed, or stolen during the preceding quarter;
					 and
(v) the quantity of cigars and
					 other tobacco products on hand at the end of the preceding quarter.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 95 - Computation Of Tax › Section 95.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
As used in these regulations the term race meeting includes
					 both harness race meetings and other horse race meetings, and the word licensee
					 means any corporation or association duly licensed by the State Racing and
					 Wagering Board to conduct any such race meeting.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 95 - Computation Of Tax › Section 95.2 - Computation of tax

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				  statutes authorizing race meetings and pari-mutuel betting impose a tax equal
				  to 4 percent of the admission price of tickets sold or otherwise disposed of.
				  With respect to tickets which are sold, the tax is 4 percent of the amount for
				  which they are sold, exclusive of taxes, but in no event less than 4 percent of
				  the minimum charge, exclusive of taxes, fixed by the State Racing and Wagering
				  Board. With respect to tickets which are disposed of otherwise than by sale,
				  the tax is 4 percent of the amount for which similar tickets are sold, that is,
				  tickets for admission to the same place or accommodations at the same time. If
				  similar tickets are sold to some purchasers at a price higher than the price
				  charged to others, the tax on tickets disposed of otherwise than by sale is 4
				  percent of the highest price for which any similar tickets are sold by the
				  licensee.
(b) Where stockholders or
				  members of any licensee or of any other organization are admitted upon payment
				  of an amount less than the price for which tickets are sold to other persons,
				  the tax applies to the amount so paid by them for admission, whether it is
				  designated as an admission price, service charge or otherwise, but the tax does
				  not apply to the amount paid for stock or membership in the licensee or other
				  organization.
(c) The tax applies
				  regardless of whether or not tickets in the usual form are sold. For example,
				  the price paid for admission through a turnstile, without the issuance of a
				  ticket, is subject to tax. Passes, cards, badges or the like, which give the
				  holder a right to admission, are deemed tickets for the purposes of the tax and
				  of these regulations, whether they are sold or disposed of otherwise than by
				  sale, except that the tax does not apply to tax-free passes, cards or badges
				  issued pursuant to rules or regulations of the State Racing and Wagering Board
				  to persons authorized by statute to receive them.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 95 - Computation Of Tax › Section 95.3 - Single price admission

Current through Register Vol. 46, No. 28, July 10, 2024
Where a single price is paid for admission to more than one
					 place or accommodation--for example, admission to the race track and also to
					 the clubhouse, grandstand or a box therein--the tax applies to the entire
					 amount paid. If separate prices are paid for admission to each such place or
					 accommodation, the tax applies to each such admission price.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 95 - Computation Of Tax › Section 95.4 - Exchange of ticket

Current through Register Vol. 46, No. 28, July 10, 2024
Where a ticket after purchase is exchanged for another
					 ticket of higher or lower value, the tax applies to the total admission price
					 paid, that is, the price paid for the original ticket plus any additional price
					 paid upon the exchange, or minus any refund made to the purchaser upon the
					 exchange.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 95 - Computation Of Tax › Section 95.5 - Use of ticket

Current through Register Vol. 46, No. 28, July 10, 2024
The tax applies to the admission price of all tickets sold
					 or otherwise disposed of, regardless of whether or not such tickets are used by
					 the purchasers, and no refund, credit or deduction is allowable by reason of
					 the non-use of any such ticket unless, for reasons satisfactory to the
					 Department of Taxation and Finance, the admission price and the tax collected
					 thereon by the licensee are refunded by the licensee to the
					 purchaser.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 96 - Duties Of Licensee › Section 96.1 - Pre-season filing requirements

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every
				  licensee shall file with the Department of Taxation and Finance, not less than
				  10 days before the opening of each race meeting which it conducts, a notice of
				  the time and place, together with a complete description of the system and
				  samples of all forms to be used at such race meeting for controlling
				  admissions. In the event that such system or forms are not satisfactory to the
				  Department of Taxation and Finance, the licensee shall make such changes
				  therein as the commission may require.
(b) Every licensee shall also, not less than
				  10 days before the opening of each race meeting conducted by it, file with the
				  Department of Taxation and Finance an affidavit by the printer of any tickets
				  to be used thereat, fully describing all such tickets and their distinguishing
				  characteristics, and stating the number of tickets of each type printed or to
				  be printed. Samples of each type of such tickets shall be submitted with such
				  affidavit. In the event that any such tickets are not satisfactory to the
				  Department of Taxation and Finance, the licensee shall make such changes
				  therein as the Department of Taxation and Finance may require.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 96 - Duties Of Licensee › Section 96.2 - Post-season filing requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Every licensee shall file with the Department of Taxation
					 and Finance, within 10 days after the close of each race meeting, classified
					 lists of the holders of all passes, badges and cards of admission to such race
					 meeting, disposed of otherwise than by sale, including all tax-free passes,
					 badges or cards issued pursuant to rules or regulation of the State Racing and
					 Wagering Board, and showing any official position, membership or employment
					 held by any person listed, by reason or which such a pass, badge or card was
					 issued to him.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 97 - Frequency Of Reports And Payments › Section 97.1 - Taxes on admissions

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Sections 219, 306, 406, 1007(3)(e), 1008(4)(b) and 1009(5) of the New York
				  State Racing, Pari-Mutuel Wagering and Breeding Law impose taxes equivalent to
				  four percent of the admission prices to running, harness and quarter horse race
				  meetings and the simulcasts thereof.
(b) Each admissions tax must be paid to the
				  Department of Taxation and Finance within 10 days after the close of the race
				  meeting for which the admissions were charged. Provided, however, if a race
				  meeting continues for a period of more than 30 days, the tax must be paid on or
				  before the 10th day of each month for the previous month's
				  admissions.
(c) The payment of tax
				  must be accompanied by a report showing the total amount of tax due and such
				  other information as the department may require therein.
(d) If the applicable admissions tax is not
				  paid when due, a penalty of five percent and interest at the rate of one
				  percent per month from the due date to the date of payment of the tax shall be
				  payable to the department.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering › Part 97 - Frequency Of Reports And Payments › Section 97.2 - Taxes on pari-mutuel wagering

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In addition to the admissions taxes
				  enumerated in section
				  97.1  of this
				  Part, sections 228, 229, 233, 318, 418, 527, 905, 905- a, 906, 1007, 1008,
				  1009, 1015, 1016, 1017 and 1017-a of the New York State Racing, Pari-Mutuel
				  Wagering and Breeding Law impose taxes for the privilege of conducting on and
				  off-track pari-mutuel betting on races run at running, harness and quarter
				  horse race meetings and for the privilege of simulcasting certain races as
				  provided therein.
(b)
(1) Except as otherwise provided in the
				  Racing, Pari-Mutuel Wagering and Breeding Law, the taxes imposed by or pursuant
				  to the sections of such law enumerated in subdivision (a) of this section upon
				  nonprofit racing associations, racing associations and corporations, and
				  off-track betting corporations shall be paid to the Commissioner of Taxation
				  and Finance on the last business day of each month and shall cover taxes due
				  for the period from the 16th day of the preceding month through the 15th day of
				  the current month; provided, however, that such payments required to be made on
				  March 31st shall include all taxes due accruing through the last full week of
				  racing in March of the current year or as otherwise determined by the
				  commissioner.
(2) For payments to
				  the department of sums due on account of pari-mutuel tickets not presented for
				  payment by ticket holders, see sections 232, 328, 426 and 529 of the Racing,
				  Pari-Mutuel Wagering and Breeding Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.1 - Definition of ordinary tax

Current through Register Vol. 46, No. 28, July 10, 2024
As used in this Subchapter, the term ordinary tax means
						the New York State personal income tax imposed under subsections (a) through
						(e) of section 601, as the case may be, and section 699  of the Tax Law. As used in this
						Subchapter, such term "ordinary tax" does not include the New York State
						minimum income tax on the New York minimum taxable income of every individual,
						estate and trust imposed under section 602  of the
						Tax Law or the New York State separate tax on the ordinary income portion of
						lump sum distributions of every individual, estate and trust imposed under
						section 603  of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.2 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.3 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.4 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.5 to 101.7 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.8 - Real estate mortgage investment conduit

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 5
An entity that is a real estate mortgage investment conduit (REMIC), as defined in section  860D of the Internal Revenue Code, is not subject to the New York State personal income tax imposed under article 22 of the Tax Law. A REMIC will not be treated as a partnership or trust for New York State personal income tax purposes under article 22 of the Tax Law. However, a New York State resident who is a holder of a regular or residual interest, as such terms are defined in section  860G of the Internal Revenue Code, in a REMIC will be subject to the New York State personal income tax imposed under article 22 of the Tax Law on such interest, or the income from such interest, of the REMIC to the extent included in Federal adjusted gross income. A nonresident who is a holder of a regular or residual interest in a REMIC will be subject to the New York State personal income tax imposed under article 22 of the Tax Law on such interest, or the income from such interest, of the REMIC to the extent included in Federal adjusted gross income and attributable to a business, trade, profession or occupation carried on in New York State.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.9 - Federal income tax computations not allowable for New York State personal income tax purposes

Current through Register Vol. 46, No. 28, July 10, 2024
Certain alternate methods of computing Federal income tax presently contained in the Internal Revenue Code (e.g., under the claim of right provisions pursuant to section  1341(a)(5) of the Internal Revenue Code), or which may be authorized by the Internal Revenue Code as amended from time to time, are not allowed in computing New York State personal income tax under article 22 of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.10 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.11 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.12 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 101 - Imposition Of Ordinary Tax › Section 101.13 - 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 II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 105 - Accounting Periods And Methods And Resident Defined › Accounting Periods › Section 105.1 - Accounting periods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 605(a)(1)
Absence of Federal accounting period. A taxpayer who is
						  not required to file a Federal income tax return, but who is required to file a
						  New York State personal income tax return, must report on the calendar year
						  basis unless the Department of Taxation and Finance authorizes the use of a
						  different taxable period. This rule does not apply, however, in a case where a
						  taxpayer had for a previous year filed a Federal income tax return and such
						  taxpayer's taxable year for Federal income tax purposes for the last such year,
						  in respect of which a Federal income tax return was filed, was other than the
						  calendar year. Thus, where the last Federal income tax return filed by a
						  taxpayer was on the basis of a fiscal year ending June 30th, and such taxpayer
						  is not required to file a Federal income tax return for the subsequent taxable
						  year, but is required to file a New York State personal income tax return, such
						  taxpayer's taxable year for New York State personal income tax purposes for
						  such year and thereafter is a fiscal year ending June 30th. Where a taxpayer
						  not required to file a Federal income tax return is subsequently required to
						  file a Federal income tax return, and the taxable year for Federal income tax
						  purposes is different from the taxable year established for New York State
						  personal income tax purposes, such taxpayer's New York State taxable year will
						  be changed to conform to the Federal taxable year.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 105 - Accounting Periods And Methods And Resident Defined › Accounting Periods › Section 105.2 - Change of accounting periods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 605(a)(2)
(a) Except where a change is authorized by
						the Department of Taxation and Finance with respect to a taxpayer not required
						to file a Federal income tax return, a taxpayer may not change such taxpayer's
						taxable year unless a similar change has been made for Federal income tax
						purposes. Where a taxpayer's taxable year is changed for Federal income tax
						purposes, such taxpayer's taxable year for purposes of New York State personal
						income tax must be similarly changed.
(b) Where a taxpayer changes such taxpayer's
						accounting period for purposes of the New York State personal income tax by
						reason of a change in such taxpayer's Federal income tax accounting period,
						such taxpayer must file, with such taxpayer's first New York State personal
						income tax return for the new accounting period, either a copy of the consent
						of the Commissioner of Internal Revenue to the change of accounting period for
						Federal income tax purposes or, if no consent is required, a statement to that
						effect referring to the particular provision of the Internal Revenue Code or
						regulations thereunder authorizing the change.
(c) Where a taxpayer is not subject to the
						Federal income tax, but is subject to the New York State personal income tax,
						such taxpayer must obtain the consent of the Department of Taxation and Finance
						before changing such taxpayer's accounting period. If the Department approves
						the request for a change of accounting period, it will advise the taxpayer as
						to the effective date of such change and as to any short period New York State
						personal income tax returns required as the result thereof. The request for a
						change of a taxpayer's accounting period must be made on or before the 15th day
						of the second calendar month following the close of the short period for which
						a New York State personal income tax return may be required and must set forth
						the reasons for making the change.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 1 - General › Part 105 - Accounting Periods And Methods And Resident Defined › Accounting Periods › Section 105.3 - Short periods resulting from a change in accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 605(a)(2)
(a) Where a short period results from a
						change in the taxpayer's accounting period, the taxpayer must, where such
						taxpayer meets any of the conditions provided for in section
						151.9 
						of this Title (relating to New York State personal income tax returns for short
						taxable periods), also file a New York State personal income tax return for
						such short period. Such taxpayer's New York taxable income must be computed on
						the basis of the period for which the New York State personal income tax return
						is made and in accordance with the rules applicable to the determination of New
						York taxable income generally (see sections 611 and 618  of the Tax Law), except
						that the standard deduction (see section 614  of the Tax Law) and exemptions (see
						section 616  of the Tax Law) will be allowed only to
						the following extent:
(1) Standard deduction.
						The amount allowed as a New York standard deduction is that amount which bears
						the same ratio to the New York standard deduction allowed (see section 614  of the Tax Law), as the number of months
						in the short period bears to 12 months.
(2) Exemptions. The amount of allowable
						exemptions is that amount which bears the same ratio to the full amount for
						such exemptions (see section 616  of the Tax Law), as the number of months
						in such short period bears to 12 months.