Important Publications and Notices
This publication discusses the rules, including the electronic filing (e-file) mandate, that are applicable to tax return preparers of New York State personal income tax returns (including partnership and fiduciary returns).
The issues raised by Petitioner are (1) whether Public Law 86-272 applies to S Corporations and their shareholders for New York State personal income tax purposes; and (2) whether Public Law 86-272 applies to an LLC treated as a partnership and its members for New York State corporate franchise and personal income tax purposes
A separate and independently operated equipment rental company, which is related to a full service caterer, may purchase equipment and other property for resale to its customers, including customers who may have also separately contracted to purchase services from the caterer.
Fees paid to the custodian of confidential medical records or to a record retrieval service provider for providing copies of such records to the individuals to which the records pertain are receipts from the sale of a service which is not subject to the sales taxes imposed under sections 1105(a) and 1105(c) of the Tax Law.
Where a vendor's possession of the property sold is relinquished directly to the custody of a common carrier, the vendor should collect the sales tax in effect in the jurisdiction where such property is delivered by the common carrier to the customer (or to the customer's designee).
Printed advertising materials purchased by Petitioner's franchisees for resale to advertisers, which advertising materials are printed and combined by Petitioner into a single mailing envelope and mailed to customers or prospective customers in selected geographic zones pursuant to Petitioner's periodic prearranged delivery schedule, are printed promotional materials eligible for the exemptions provided in section 1115(n) of the Tax Law.
Purchases of portable toilets for use in providing a taxable waste removal service are subject to sales and use tax. Such purchases do not qualify for the resale exclusion. Purchases of tangible personal property that are actually transferred to customers during the provision of the waste removal service are not subject to sales and use tax. Charges by the service provider to insure the portable toilets are not subject to sales and use tax.
