NY Sales Tax and Use News and Information

Jun 15, 2016 | Posted by Brian Cunningham | No Comments

Contractor’s Exemption Certificates Rejected.

Contractor’s Exemption Certificates Rejected.  Audit Results Upheld: This e-mail update service frequently draws attention to the importance of contractors understanding Read More...
Feb 16, 2016 | Posted by Brian Cunningham | No Comments

Exempt Organizations and Certificates of Capital Improvement

The Department’s sales tax regulations for contractors include one section for contracts with exempt organizations and another for contracts with Read More...
Feb 06, 2015 | Posted by Ravi Ramphal | No Comments

DEPARTMENT MEMORANDUM: Scaffolding Systems as Temporary Facilities

Scaffolding Systems as Temporary Facilities: Over three years have passed since the Department of Taxation and Finance (“Department”) was definitively Read More...
Feb 06, 2015 | Posted by Ravi Ramphal | No Comments

The Taxpayer’s Burden of Proof and Rejected Exemption Certificates:

The Taxpayer’s Burden of Proof and Rejected Exemption Certificates As a general rule, New York imposes sales tax on installations Read More...
Feb 27, 2014 | Posted by Ravi Ramphal | No Comments

INDUSTRIAL DEVELOPMENT AGENCY PROJECTS: Amended Guidelines for Agents and Contractors

Amended Sales Tax Guidelines for Industrial Development Agency Projects: The New York Legislature has amended the laws governing Industrial Development Read More...
Feb 20, 2013 | Posted by Ravi Ramphal | No Comments

2012 New York Sales Tax Summary

2012 NEW YORK SALES TAX SUMMARY:  Construction related issues 1.             Temporary Facilities on Construction Sites: In August 2012, the Department Read More...
Jul 09, 2012 | Posted by Ravi Ramphal | No Comments

MAINTAINING, SERVICING AND REPAIRING: Determining the taxability of services that do not result in capital improvements to real property

Regular readers of this update service are familiar with the Department’s end result test and its use in determining whether Read More...
Mar 18, 2012 | Posted by Ravi Ramphal | No Comments

STATE TAX APPEALS TRIBUNAL AFFIRMS DETERMINATION THAT THE DEPARTMENT OF TAXATION MISINTERPRETS TEMPORARY FACILITIES REGULATION:

In the May 2010 edition of our periodic Sales Tax E-Mail Update, we reported on an Administrative Law Judge determination Read More...
Mar 18, 2012 | Posted by Ravi Ramphal | No Comments

COMMERCIAL TENANT INSTALLATIONS: Capital Improvement or Trade Fixture?

One of the key components of the capital improvement test is the requirement that an addition or alteration be intended Read More...