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Part 1 - Authority to Impose Taxes
Sub Part A - Taxes Administered by Cities, Counties and School Districts
1201 - Taxes Administered by Cities of One Million or More. - (a) Taxes on the privilege of doing any business, engaging...
1201-A - Credits Against Taxes Administered by Cities of One Million or More. - (b) Empire state film production credit. Any city in this...
1201-B - Additional Credits Against Taxes Administered by Cities of One Million or More. - § 1201-b. Additional credits against taxes administered by cities of...
1201-C - Credits Against Taxes Administered by Cities of One Million or More. - § 1201-c. Credits against taxes administered by cities of one...
1201-D - Dedication of Taxes Authorized for Cities and Counties. - (b) In the event that a city or a county...
1201-E - Credit. - § 1201-e. Credit. A taxpayer that is subject to a...
1202 - Taxes Administered by Counties Not Wholly Within a City. - (b) Any county authorized and empowered to impose a tax...
1202-A - Hotel or Motel Taxes in Onondaga County. - (2) Such tax may be collected and administered by the...
1202-AA - Occupancy Tax in the City of New Rochelle. - (2) Such taxes may be collected and administered by the...
1202-AA*2 - Occupancy Tax in the City of White Plains. - (2) Such tax may be collected and administered by the...
1202-AA*3 - Hotel or Motel Taxes in Schoharie County. - (2) Such tax may be collected and administered by the...
1202-AA*4 - Hotel and Motel Tax in Washington County. - (2) Such tax may be collected and administered by the...
1202-AA*5 - Hotel or Motel Taxes in Orange County. - (2) Such tax may be collected and administered by the...
1202-AA*6 - Hotel or Motel Taxes in the City of Peekskill. - (2) Such tax may be collected and administered by the...
1202-AA*7 - Hotel or Motel Taxes in Tioga County. - (2) Such tax may be collected and administered by the...
1202-AAA - Occupancy Tax in the City of Rye. - (2) Such taxes may be collected and administered by the...
1202-B - Hotel or Motel Taxes in Broome County. - (2) Such tax may be collected and administered by the...
1202-BB - Occupancy Tax in the Village of Rye Brook. - (2) Such taxes may be collected and administered by the...
1202-XX - Occupancy Tax in the Town of North Castle. - (2) Such taxes may be collected and administered by the...
1202-C - Hotel or Motel Taxes in Jefferson County. - (2) Such tax may be collected and administered by the...
1202-CC - Hotel or Motel Taxes in Franklin County. - (2) Such tax may be collected and administered by the...
1202-CC*2 - Hotel or Motel Taxes in Delaware County. - (2) Such tax may be collected and administered by the...
1202-D - Hotel or Motel Taxes in Oneida County. - (2) Such tax may be collected and administered by the...
1202-DD - Hotel or Motel Taxes in the City of Hudson. - (2) Such tax may be collected and administered by the...
1202-DD*4 - Occupancy Tax in the Village of Harrison. - (2) Such taxes may be collected and administered by the...
1202-DD*5 - Occupancy Tax in the Village of Mamaroneck. - (2) Such taxes may be collected and administered by the...
1202-G - Hotel or Motel Taxes in Cortland County. - (2) Such tax may be collected and administered by the...
1202-G*2 - Tourist Home, Inn, Hotel or Motel Taxes in Saratoga County and the City of Saratoga Springs. - (1-a) Notwithstanding any other provisions of law to the contrary,...
1202-G*3 - Hotel or Motel Taxes in Steuben County. - (2) Such tax may be collected and administered by the...
1202-G*4 - Hotel or Motel Taxes in the County of Westchester. - (2) Such tax may be collected and administered by the...
1202-GG - Occupancy Tax in the City of Cortland. - (2) Such taxes may be collected and administered by the...
1202-Y - Hotel or Motel Taxes in the City of Geneva. - (2) Such tax may be collected and administered by the...
1202-Y*2 - Hotel or Motel Taxes in Yates County. - (2) Such tax may be collected and administered by the...
1202-Z - Hotel or Motel Taxes in Clinton County. - (2) Such tax may be collected and administered by the...
1202-Z-1 - Occupancy Tax in the Village of Tuckahoe. - (2) Such taxes may be collected and administered by the...
1202-Z-3 - Occupancy Tax in the Village of Mount Kisco. - (2) Such taxes may be collected and administered by the...
1202-ZZ - Occupancy Tax in the Village of Highland Falls. - (2) Such taxes may be collected and administered by the...
1202-DD*2 - Hotel or Motel Taxes in Fulton County. - (2) Such tax may be collected and administered by the...
1202-DD*3 - Hotel or Motel Taxes in the Town of Greenburgh and Specified Villages Therein and in the Village of Sleepy Hollow. - (2) For the purposes of this section, the term "hotel"...
1202-DD*6 - Occupancy Tax in the Village of Port Chester. - (2) Such taxes may be collected and administered by the...
1202-E - Hotel or Motel Taxes in Schenectady County. - (2) Such tax may be collected and administered by the...
1202-EE - Hotel or Motel Taxes in the Town of Woodbury. - (2) Such tax may be collected and administered by the...
1202-F - Hotel or Motel Taxes in Tompkins County. - (2) Such tax may be collected and administered by the...
1202-FF - Hotel or Motel Taxes in Chenango County. - (2) Such tax may be collected and administered by the...
1202-FF*2 - Occupancy Tax in the City of Port Jervis. - (2) Such taxes may be collected and administered by the...
1202-HH*4 - Occupancy Tax in the Village of Nyack. - (2) Such taxes may be collected and administered by the...
1202-I - Hotel or Motel Taxes in Schuyler County. - (2) Such tax may be collected and administered by the...
1202-J - Hotel or Motel Taxes in Otsego County. - (2) Such tax may be collected and administered by the...
1202-J*2 - Hotel and Motel Taxes in Sullivan County. - (2) Such tax may be collected and administered by the...
1202-J*3 - Hotel or Motel Taxes in Chautauqua County. - (2) Such tax may be collected and administered by the...
1202-K - Hotel or Motel Taxes in Montgomery County. - (2) Such tax may be collected and administered by the...
1202-K*2 - Hotel or Motel Taxes in the County of Rockland. - (2) Such tax may be collected and administered by the...
1202-L - Hotel and Motel Taxes in Ulster County. - (2) Such tax may be collected and administered by the...
1202-L*2 - Hotel or Motel Taxes in the City of Canandaigua. - (2) Such tax may be collected and administered by the...
1202-L*3 - Hotel or Motel Taxes in the County of St. Lawrence - (2) Such tax may be collected and administered by the...
1202-L*4 - Hotel or Motel Taxes in Niagara Falls. - (2) Such tax may be collected and administered by the...
1202-M - Hotel or Motel Taxes in Livingston County. - (2) Such tax may be collected and administered by the...
1202-N - Hotel or Motel Taxes in Rensselaer County. - (2) Such tax may be collected and administered by the...
1202-O - Hotel and Motel Taxes in Suffolk County. - (1) Notwithstanding any other provisions of law to the contrary,...
1202-O*2 - Hotel or Motel Taxes in the City of Lockport, Niagara County. - (2) Such tax may be collected and administered by the...
1202-O*3 - Hotel or Motel Taxes in Seneca County. - (2) Such tax may be collected and administered by the...
1202-P - Hotel or Motel Taxes in Madison County. - (2) Such tax may be collected and administered by the...
1202-Q - Hotel and Motel Taxes in Nassau County. - (2) Such tax may be collected and administered by the...
1202-Q*2 - Hotel or Motel Taxes in Cayuga County. - (2) Each enactment of such a local law may provide...
1202-R - Hotel or Motel Taxes in Genesee County. - (2) Each enactment of such a local law may provide...
1202-S - Hotel or Motel Taxes in Essex County. - (2) Each enactment of such a local law may provide...
1202-T - Hotel or Motel Taxes in Niagara County. - (ii) Provided further that, any such city tax, to the...
1202-T*2 - Hotel or Motel Taxes in Ontario County. - (2) Such tax may be collected and administered by the...
1202-U - Hotel or Motel Taxes in Allegany County. - (2) Such tax may be collected and administered by the...
1202-U*2 - Hotel and Motel Tax in Warren County. - (2) Such tax may be collected and administered by the...
1202-U*3 - Hotel or Motel Taxes in Orleans County. - (2) Such tax may be collected and administered by the...
1202-U*4 - Hotel and Motel Taxes in Cattaraugus County. - (2) Such tax may be collected and administered by the...
1202-V - Hotel or Motel Taxes in Lewis County. - (2) Such tax may be collected and administered by the...
1202-W - Hotel or Motel Taxes in Wyoming County. - (2) Such tax may be collected and administered by the...
1202-X - Occupancy Tax in the City of Yonkers. - (2) Such taxes may be collected and administered by the...
1203 - Taxes Administered by Cities Under One Million. - § 1203. Taxes administered by cities under one million. a....
1204 - Taxes Administered by Cities With Populations of Less Than One Hundred Twenty-Five Thousand on Request of School Districts. - (b) A local law imposing such a tax shall be...
1205 - Imposition of Taxes on Deeds in the City of Mount Vernon. - (b) There is hereby imposed in the city of Mount...
1206 - Imposition of Taxes on Deeds in the City of Peekskill. - (b) There is hereby imposed in the city of Peekskill...
1202-GG*2 - Hotel or Motel Taxes in the City of Ithaca. - (2) Such tax may be collected and administered by the...
1202-GG*3 - Hotel or Motel Taxes in the Town of Newburgh. - (2) Such tax may be collected and administered by the...
1202-GG*5 - Hotel or Motel Taxes in the Town of Wallkill. - (2) Such tax may be collected and administered by the...
1202-H - Hotel or Motel Taxes in Chemung County. - (2) Such tax may be collected and administered by the...
1202-H*2 - Hotel or Motel Taxes in the County of Oswego. - (2) Such taxes may be collected and administered by the...
1202-HH - Hotel or Motel Taxes in the City of Newburgh. - (2) Such tax may be collected and administered by the...
1202-GG*4 - Hotel or Motel Taxes in the Town of Mount Pleasant. - (2) For the purposes of this section, the term "hotel"...
1202-HH*2 - Hotel or Motel Taxes in the Village of Cold Spring. - (2) Such tax may be collected and administered by the...
1202-HH*3 - Occupancy Tax in the Village of Briarcliff Manor. - (2) Such taxes may be collected and administered by the...
Sub Part B - Taxes Administered by State Tax Commission
1210 - Taxes of Cities and Counties Administered by State Tax Commission. - (i) with respect to a city of one million or...
1210-A - Sales and Compensating Use Tax for Purposes of the Suffolk County Drinking Water Protection Program. - (b) Notwithstanding any other provision of this article to the...
1210-B - Sales and Compensating Use Tax Within Suffolk County for Purposes of Stabilizing Property Taxes and Either Paying Certain Judgments, Compromises or Se - (a) In addition to the taxes imposed by section twelve...
1210-C - Sales and Compensating Use Tax for Purposes of the Schenectady County Metroplex Development Authority. - (b) Notwithstanding any other provision of this article to the...
1210-E - Sales and Compensating Use Taxes Within Herkimer County. - § 1210-E. Sales and compensating use taxes within Herkimer county....
1210-F - Sales and Compensating Use Tax for Purposes of the Suffolk County Water Quality Restoration Fund. - (b) Notwithstanding any other provision of this article to the...
1211 - Taxes of Certain Cities and School Districts Administered by State Tax Commission. - (b) A local law imposing such a tax shall be...
1212 - Certain Taxes of School Districts Administered by Commissioner. - (b) A tax so imposed shall be in addition to...
1212-A - Certain Taxes of Cities of One Million or More Administered by Commissioner of Taxation and Finance. - (i) For purposes of the tax authorized by paragraph one...
1213 - Deliveries Outside the Jurisdiction Where Sale Is Made. - § 1213. Deliveries outside the jurisdiction where sale is made....
1214 - Certain Sales of Motor Vehicles and Vessels: Proof Required for Registration of Motor Vehicles and Vessels. - (i) is a nonresident of the jurisdiction in which the...
1215 - Definitions. - (b) As used in this article, except where otherwise expressly...
1216 - Special Transitional Provisions for Utility Services. - § 1216. Special transitional provisions for utility services. Notwithstanding sections...
1217 - General Transitional Provisions. - (b) In applying the provisions of section eleven hundred nineteen...
1218 - Incorporation of Articles Twenty-Eight and Twenty-Nine Into Local Enactments. - § 1218. Incorporation of articles twenty-eight and twenty-nine into local...
Part 2 - Limitations on Authority and Exemptions
Sub Part A - General
1220 - Territorial Limitations. - § 1220. Territorial limitations. Any tax imposed under the authority...
1221 - Taxes Not Authorized. - (1) a tax on incomes or upon the transfers of...
1222 - Taxes to Be in Addition to Others. - § 1222. Taxes to be in addition to others. Except...
1223 - Limitations on Rates. - (a) No transaction taxable under sections twelve hundred two through...
1224 - Prior Rights Assigned Counties and Cities. - (1) any or all of the taxes described in subdivisions...
Sub Part B - Taxes Administered by Cities, Counties and School Districts
1230 - Exempt Organizations. - (a) The state of New York, or any of its...
1231 - Certain Restrictions Against Double Taxation. - § 1231. Certain restrictions against double taxation. Except as expressly...
Sub Part C - Taxes Administered by State Tax Commission
1235 - Taxes Paid to Other Jurisdictions. - (b) To the extent that a compensating use tax imposed...
Part 3 - Administrative Provisions
1240 - Administration and Collection. - § 1240. Administration and collection. The taxes authorized under sections...
1241 - Joint Administration and Collection of Taxes by Counties and Cities. - (b) By agreement for a period of not to exceed...
1242 - Limitations on Assessment. - (b) Cities under one million, counties and school districts. Except...
1243 - Judicial Review. - (b) Where any tax imposed hereunder shall have been erroneously,...
Sub Part B - Taxes Administered by Tax Commission
1250 - Administration and Collection. - § 1250. Administration and collection. The taxes imposed under the...
1251 - Returns. - (b) The returns required by this section to be filed...
1252 - Payment of Tax. - (b) The tax commission, in its discretion, may require or...
1253 - Registration. - § 1253. Registration. Every person required to register pursuant to...
1254 - Duty to Collect Taxes. - (b) Where the state of New York, any of its...
Sub Part C - Miscellaneous
1256 - Cooperation by Localities. - § 1256. Cooperation by localities. Every city, county and school...
1257 - Preparation of Model Local Laws, Resolutions and Regulations by Tax Commission. - § 1257. Preparation of model local laws, resolutions and regulations...
Part 4 - Disposition of Revenues
1260 - Revenues Resulting From Taxes Administered by Cities Over One Million. - § 1260. Revenues resulting from taxes administered by cities over...
1261 - Revenues Resulting From Taxes Administered by the Commissioner. - (b) The comptroller shall retain in the comptroller's hands such...
1261-A - Revenues From Certain Taxes Imposed by Washington and Warren Counties. - (b) Upon the comptroller receiving (i) such complete, certified written...
1262 - Disposition of Revenues From Taxes Imposed by Cities Under One Million, Counties and School Districts. - (b) In the county of Monroe amounts not set aside...
1262-A - Sales Tax; Tompkins County. - (b) Notwithstanding any other provision of law to the contrary,...
1262-B - The Westchester County Property Tax Stabilization and Relief Act. - (1) The county shall allocate one-half of net collections from...
1262-C - Allocation of Revenue From Sales and Use Taxes to Villages Wholly or Partially Contained Within Broome County. - § 1262-c. Allocation of revenue from sales and use taxes...
1262-D - Allocation and Distribution of Revenues From Sales and Use Taxes to Villages Within the County of Albany. - § 1262-d. Allocation and distribution of revenues from sales and...
1262-E - Establishment of Local Government Assistance Programs in Nassau County. - § 1262-e. Establishment of local government assistance programs in Nassau...
1262-F - Allocation and Distribution of Revenues From Sales and Use Taxes Within the Village of Barker and Town of Somerset, Niagara County. - § 1262-f. Allocation and distribution of revenues from sales and...
1262-G - The Monroe County Sales Tax Adjustment Act. - (a) Annual fiscal year. A twelve-month time period which begins...
1262-G*2 - Oneida County Allocation and Distribution of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes. - * § 1262-g. Oneida county allocation and distribution of net...
1262-H - Allocation and Distribution of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in Steuben County. - § 1262-h. Allocation and distribution of net collections from the...
1262-I - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Tioga. - § 1262-i. Allocation of net collections from the additional one...
1262-J - Allocation and Distribution of Net Collections From the Additional Sales and Compensating Use Taxes in Suffolk County. - (b) Notwithstanding any provision of law to the contrary, of...
1262-K - Allocation and Distribution of Net Collections in Oswego County. - (a) Where a city in the county of Oswego exercises...
1262-L - Allocation and Distribution of Net Collections From the Additional Rate of Sales and Compensating Use Tax in Rockland County. - * § 1262-1. Allocation and distribution of net collections from...
1262-L*2 - Allocation and Distribution of Certain Net Collections in Warren County. - (b) Notwithstanding any contrary provision of this article or of...
1262-M - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Chenango. - * § 1262-m. Allocation of net collections from the additional...
1262-M*2 - Allocation and Distribution of Net Collections in Saratoga County. - (a) If Saratoga county imposes sales and compensating use taxes...
1262-N - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Niagara. - § 1262-n. Disposition of net collections from the additional one...
1262-O - Disposition of Net Collections From the Additional Rate of Sales and Compensating Use Taxes in the County of Chautauqua. - § 1262-o. Disposition of net collections from the additional rate...
1262-P - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Livingston. - § 1262-p. Disposition of net collections from the additional one...
1262-Q - Erie County-Disposition of Net Collections From the One Percent and the Three-Quarters of One Percent Rates of Sales and Compensating Use Taxes in Excess of Three Percent. - (2) Net collections from the additional three-quarters of one percent...
1262-R - Allocation and Distribution of Certain Net Collections in the County of Oswego. - * § 1262-r. Allocation and distribution of certain net collections...
1262-R*2 - Disposition of Net Collections From Sales and Compensating Use Taxes Imposed by the County of Ontario. - (a) The term of such agreement may be indefinite, with...
1262-S - Disposition of Net Collections From the Additional One-Quarter of One Percent Rate of Sales and Compensating Use Taxes in the County of Herkimer. - § 1262-s. Disposition of net collections from the additional one-quarter...
1262-T - City of Yonkers - Disposition of Net Collections From the Additional One-Half of One Percent Rate of Sales and Compensating Use Taxes in the City of Yonkers. - * § 1262-t. City of Yonkers - disposition of net...
1262-U - Allocation and Distribution of Certain Net Collections in Genesee County. - § 1262-u. Allocation and distribution of certain net collections in...
1262-V - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of St. Lawrence. - § 1262-v. Allocation of net collections from the additional one...
1263 - Deposit of Funds and Use of Funds Not Having Assigned Purposes. - (b) Deposit and use of net collections by cities, counties...
1264 - References to Certain Taxes or Revenues From Certain Taxes Administered by the Commissioner. - § 1264. References to certain taxes or revenues from certain...