New York Laws
TAX - Tax
Article 28 - Sales and Compensating Use Taxes

Part 1 - Definitions

1101 - Definitions. - (b) When used in this article for the purposes of...

1102 - Prepayment of Sales Tax on Motor Fuel and Diesel Motor Fuel. - (3) The amount of such prepayment per gallon shall be...

1103 - Prepayment of Sales Tax on Cigarettes. - (2) The tax imposed by this section shall be paid...

Part 2 - Imposition of Taxes

1104 - Convention Center Hotel Unit Fee. - (b) Administration and enforcement. The unit fee imposed by this...

1105 - Imposition of Sales Tax. - (a) The receipts from every retail sale of tangible personal...

1105-A - Reduced Tax Rate on Certain Energy Sources and Services. - (b) Notwithstanding any other provision of this article, but not...

1105-B - Exemptions for Certain Parts, Tools, Supplies and Services Relating to Tangible Personal Property Used or Consumed in Production. - (b) Receipts from every sale of the services of installing,...

1106 - Transitional Provisions. - (b) The tax imposed under subdivision (b) of section eleven...

1107 - Temporary Municipal Assistance Sales and Compensating Use Taxes for Cities of One Million or More. - (b) Exceptions. (1) The exemptions provided for in subdivision (c)...

1108 - Temporary Municipal Assistance Sales and Compensating Use Taxes for Cities of Under One Million. - (b) Exceptions. (1) Notwithstanding any provision of law to the...

1109 - Sales and Compensating Use Taxes for the Metropolitan Commuter Transportation District. - (b) Transitional provisions. (1) With respect to the one-fourth percent...

1110 - Imposition of Compensating Use Tax. - (b) For purposes of clause (A) of subdivision (a) of...

1111 - Special Rules for Computing Receipts and Consideration. - (b) Tangible personal property, which has been purchased by a...

1112 - Taxes Imposed on Qualified Indian Reservations. - (b) The tax due and not collected pursuant to subdivision...

Part 3 - Exemptions

1115 - Exemptions From Sales and Use Taxes. - (1) (A) Food, food products, beverages, dietary foods and health...

1116 - Exempt Organizations. - (1) The state of New York, or any of its...

1117 - Certain Sales of Motor Vehicles and Vessels. - (1) the purchaser, at the time of taking delivery (i)...

1118 - Exemptions From Use Tax. - (1) In respect to the use of property used by...

1119 - Enacted Without Section Heading. - (b) Subject to the conditions and limitations provided for in...

1120 - Refunds and Credits With Respect to Motor Fuel and Diesel Motor Fuel. - (2) A refund or credit shall also be allowed such...

1121 - Refunds and Credits With Respect to Cigarettes. - (2) A refund or credit shall also be allowed such...

1122 - Exemption From Tax on Amusement Charges. - (1) it exists on a year-round basis (whether or not...

1123 - Exemption From Tax on the Charge of a Roof Garden, Cabaret or Other Similar Place. - (a) the recipient states the charge for such admission separately...

Part 4 - Administrative Provisions

1131 - Definitions. - (1) "Persons required to collect tax" or "person required to...

1132 - Collection of Tax From Customer; Proof Required for Registration of Motor Vehicles. - (2) Notwithstanding any provision of this chapter to the contrary:...

1133 - Liability for the Tax. - (2) Notwithstanding any other provision of this article: (i) The...

1134 - Registration. - (2) Except as otherwise provided in this section, the commissioner,...

1135 - Records to Be Kept. - (2) In addition to the records required to be kept...

1136 - Returns. - (2) Every person required to register with the commissioner as...

1137 - Payment of Tax. - (i) Four percent of the total of all receipts, amusement...

1137-A - Returns of Estimated Tax and Payments. - (b) For the period commencing March first, nineteen hundred seventy-seven...

1138 - Determination of Tax. - (2) Whenever such tax is estimated as provided for in...

1139 - Refunds. - (b) If an application for refund or credit is filed...

1140 - Remedies Exclusive. - § 1140. Remedies exclusive. The remedies provided by sections eleven...

1141 - Proceedings to Recover Tax. - (b) As an additional or alternate remedy, the tax commission...

1142 - General Powers of the Tax Commission. - (a) The commissioner may modify the requirements to file returns...

1142-A - Special Requirements Relating to the Service of Providing Parking, Garaging or Storing for Motor Vehicles. - (a) Every person required to collect the taxes described in...

1143 - Administration of Oaths and Compelling Testimony. - (b) A justice of the supreme court either in court...

1144 - Reference to Tax. - § 1144. Reference to tax. Whenever reference is made in...

1145 - Penalties and Interest. - (ii) If any amount of tax is not paid on...

1146 - Returns to Be Secret. - (b) Notwithstanding the provisions of subdivision (a) of this section,...

1147 - Notices and Limitations of Time. - (2) If any return, claim, statement, notice, application, or other...

1148 - Deposit and Disposition of Revenue. - (b) Provided however, before the funds may be distributed pursuant...

Part 5 - Fee on Paging Devices

1150 - Special Fee on Paging Devices. - (1) "Paging service." The providing of a system for transmitting...