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N.Y. Tax Law § 1137 Payment of tax
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§ 1137. Payment of tax. (a) Every person required to file a return\nunder the preceding section whose total taxable receipts (as "taxable\nreceipts" are described in subdivision (a) of such section), amusement\ncharges and rents are subject to the tax imposed pursuant to\nsubdiv…
N.Y. Tax Law § 1137-A Returns of estimated tax and payments
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§ 1137-A. Returns of estimated tax and payments. (a) Notwithstanding\nany other provision of this article, every person whose taxable\nreceipts, amusement charges and rents totaled three hundred thousand\ndollars or more in the quarterly period ending November thirtieth,\nninete…
N.Y. Tax Law § 1138 Determination of tax
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§ 1138. Determination of tax. (a) (1) If a return required by this\narticle is not filed, or if a return when filed is incorrect or\ninsufficient, the amount of tax due shall be determined by the\ncommissioner from such information as may be available. If necessary,\nthe tax may…
N.Y. Tax Law § 1139 Refunds
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§ 1139. Refunds. (a) In the manner provided in this section the tax\ncommission shall refund or credit any tax, penalty or interest\nerroneously, illegally or unconstitutionally collected or paid if\napplication therefor shall be filed with the tax commission (i) in the\ncase of…
N.Y. Tax Law § 1140 Remedies exclusive
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§ 1140. Remedies exclusive. The remedies provided by sections eleven\nhundred thirty-eight and eleven hundred thirty-nine shall be exclusive\nremedies available to any person for the review of tax liability imposed\nby this article; and no determination or proposed determination…
N.Y. Tax Law § 1141 Proceedings to recover tax
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§ 1141. Proceedings to recover tax. (a) Whenever any person required\nto collect tax shall fail to collect or pay over any tax, penalty or\ninterest imposed by this article as therein provided, or whenever any\ncustomer shall fail to pay any such tax, penalty or interest, the\na…
N.Y. Tax Law § 1142 General powers of the tax commission
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§ 1142. General powers of the tax commission. In addition to the\npowers granted to the tax commission in this article, it is hereby\nauthorized and empowered:\n 1. To make, adopt and amend rules and regulations appropriate to the\ncarrying out of this article and the purposes t…
N.Y. Tax Law § 1142-A Special requirements relating to the service of providing parking, garaging or storing for motor vehicles
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§ 1142-A. Special requirements relating to the service of providing\nparking, garaging or storing for motor vehicles. (a) Every person\nrequired to collect the taxes described in paragraph six of subdivision\n(c) of section eleven hundred five, subdivision (c) of section eleven\…
N.Y. Tax Law § 1143 Administration of oaths and compelling testimony
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§ 1143. Administration of oaths and compelling testimony. (a) The tax\ncommission or its employees or agents duly designated and authorized by\nit shall have power to administer oaths and take affidavits in relation\nto any matter or proceeding in the exercise of their powers an…
N.Y. Tax Law § 1144 Reference to tax
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§ 1144. Reference to tax. Whenever reference is made in placards or\nadvertisements or in any other publications to any tax imposed by this\narticle, such reference shall be in substantially the following form:\n"sales and use tax"; except that in any bill, receipt, statement or…
N.Y. Tax Law § 1145 Penalties and interest
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§ 1145. Penalties and interest. (a) (1) (i) Any person failing to file\na return or to pay or pay over any tax to the tax commission within the\ntime required by or pursuant to this article (determined with regard to\nany extension of time for filing or paying) shall be subject …
N.Y. Tax Law § 1146 Returns to be secret
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§ 1146. Returns to be secret. (a) Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe commissioner, any officer or employee of the department of taxation\nand finance, any person engaged or retained by such department o…
N.Y. Tax Law § 1147 Notices and limitations of time
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§ 1147. Notices and limitations of time. (a) (1) Any notice authorized\nor required under the provisions of this article may be given by mailing\nthe same to the person for whom it is intended in a postpaid envelope\naddressed to such person at the address given in the last retu…
N.Y. Tax Law § 1148 Deposit and disposition of revenue
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§ 1148. Deposit and disposition of revenue. (a) All taxes, interest\nand penalties collected or received by the commissioner under this\narticle shall be deposited and disposed of pursuant to the provisions of\nsection one hundred seventy-one-a of this chapter; provided however,…
N.Y. Tax Law § 1150 Special fee on paging devices
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§ 1150. Special fee on paging devices. (a) For purposes of this\nsection the following definitions shall apply:\n (1) "Paging service." The providing of a system for transmitting\nsignals to a paging device.\n (2) "Paging device." A mobile or portable receiver designed\nprincipa…
N.Y. Tax Law § 1160 Special tax on passenger car rentals
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§ 1160. Special tax on passenger car rentals. (a) (1) In addition to\nany tax imposed under any other article of this chapter, there is hereby\nimposed and there shall be paid a tax of six percent upon the receipts\nfrom every rental of a passenger car which is a retail sale of …
N.Y. Tax Law § 1165 Administrative provisions
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§ 1165. Administrative provisions. The taxes imposed by this article\nshall be administered and collected in a like manner as and jointly with\nthe taxes imposed by sections eleven hundred five and eleven hundred ten\nof article twenty-eight of this chapter. All of the provision…
N.Y. Tax Law § 1166 Transitional provisions
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§ 1166. Transitional provisions. With respect to the tax imposed under\nsection eleven hundred sixty of this article effective June first,\nnineteen hundred ninety, the provisions of subdivision (a) of section\neleven hundred six of this chapter shall apply, except that for the\…
N.Y. Tax Law § 1166-A Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district
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§ 1166-a. Special supplemental tax on passenger car rentals within the\nmetropolitan commuter transportation district. (a) In addition to the\ntax imposed under section eleven hundred sixty of this article and in\naddition to any tax imposed under any other article of this chapt…
N.Y. Tax Law § 1166-B Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district
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§ 1166-b. Special supplemental tax on passenger car rentals outside of\nthe metropolitan commuter transportation district. (a) In addition to\nthe tax imposed under section eleven hundred sixty of this article and\nin addition to any tax imposed under any other article of this c…
N.Y. Tax Law § 1167 Deposit and disposition of revenue
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§ 1167. Deposit and disposition of revenue. 1. All taxes, interest and\npenalties collected or received by the commissioner under this article\nshall be deposited and disposed of pursuant to the provisions of section\none hundred seventy-one-a of this chapter, except that after …
N.Y. Tax Law § 1170 Short title
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§ 1170. Short title. This article shall be known and may be cited as\nthe "simplified sales and use tax administration act".\n
N.Y. Tax Law § 1171 Definitions
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§ 1171. Definitions. As used in this article:\n (a) "Agreement" means the streamlined sales and use tax agreement.\n (b) "Certified automated system" means software certified jointly by\nthe states that are signatories to the agreement to calculate the tax\nimposed by each juris…
N.Y. Tax Law § 1172 Legislative finding
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§ 1172. Legislative finding. The legislature finds that a simplified\nsales and use tax system will reduce and over time eliminate the burden\nand cost for all vendors to collect New York state's sales and use tax.\nThe legislature further finds that New York state should enter …
N.Y. Tax Law § 1173 Authority to enter agreement
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§ 1173. Authority to enter agreement. (a) The department is authorized\nand directed to enter into the streamlined sales and use tax agreement\nwith one or more states to simplify and modernize sales and use tax\nadministration in order to substantially reduce the burden of tax\…
N.Y. Tax Law § 1174 Relationship to state law
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§ 1174. Relationship to state law. No provision of the agreement\nauthorized by this article in whole or part invalidates or amends any\nprovision of the law of New York state. Adoption of the agreement by New\nYork state does not amend or modify any law of New York state.\nImpl…
N.Y. Tax Law § 1175 Agreement requirements
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§ 1175. Agreement requirements. The department shall not enter into\nthe streamlined sales and use tax agreement unless the agreement\nrequires each state to abide by the following requirements:\n (a) The agreement must set restrictions to limit over time the number\nof state ra…
N.Y. Tax Law § 1176 Cooperating sovereigns
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§ 1176. Cooperating sovereigns. The agreement authorized by this\narticle is an accord among individual cooperating sovereigns in\nfurtherance of their governmental functions. The agreement provides a\nmechanism among the member states to establish and maintain a\ncooperative, s…
N.Y. Tax Law § 1177 Limited binding and beneficial effect
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§ 1177. Limited binding and beneficial effect. (a) The agreement\nauthorized by this article binds and inures only to the benefit of New\nYork state and the other member states. No person, other than a member\nstate, is an intended beneficiary of the agreement. Any benefit to a\…
N.Y. Tax Law § 1178 Seller and third party liability
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* § 1178. Seller and third party liability. (a) (1) A certified\nservice provider is the agent of a seller, with whom the certified\nservice provider has contracted, for the collection and remittance of\nsales and use taxes. As the seller's agent, the certified service\nprovider…
N.Y. Tax Law § 1180 Definitions
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§ 1180. Definitions. For the purposes of the taxes imposed by this\narticle, the following terms shall mean:\n (a) "Vapor product" means any noncombustible liquid or gel, regardless\nof the presence of nicotine therein, that is manufactured in to a\nfinished product for use in a…
N.Y. Tax Law § 1181 Imposition of tax
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§ 1181. Imposition of tax. In addition to any other tax imposed by\nthis chapter or other law, there is hereby imposed a tax of twenty\npercent on receipts from the retail sale of vapor products sold in this\nstate. The tax is imposed on the purchaser and collected by the vapor\…
N.Y. Tax Law § 1182 Imposition of compensating use tax
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§ 1182. Imposition of compensating use tax. (a) Except to the extent\nthat vapor products have already been or will be subject to the tax\nimposed by section eleven hundred eighty-one of this article, or are\notherwise exempt under this article, there is hereby imposed a use tax…
N.Y. Tax Law § 1183 Vapor products dealer registration and renewal
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§ 1183. Vapor products dealer registration and renewal. (a) Every\nperson who intends to sell vapor products in this state must receive\nfrom the commissioner a certificate of registration prior to engaging in\nbusiness. Such person must electronically submit a properly complete…
N.Y. Tax Law § 1184 Administrative provisions
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§ 1184. Administrative provisions. (a) Except as otherwise provided\nfor in this article, the taxes imposed by this article shall be\nadministered and collected in a like manner as and jointly with the\ntaxes imposed by sections eleven hundred five and eleven hundred ten of\nthi…
N.Y. Tax Law § 1185 Criminal penalties
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§ 1185. Criminal penalties. The criminal penalties in sections\neighteen hundred one through eighteen hundred seven and eighteen hundred\nseventeen of this chapter shall apply to this article with the same\nforce and effect as if the language of those provisions had been set\nfo…
N.Y. Tax Law § 1186 Deposit and disposition of revenue
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§ 1186. Deposit and disposition of revenue. The taxes, interest, and\npenalties imposed by this article and collected or received by the\ncommissioner shall be deposited daily with such responsible banks,\nbanking houses or trust companies, as may be designated by the\ncomptroll…
N.Y. Tax Law § 1190 Definitions
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§ 1190. Definitions. Terms used in this article shall have the same\nmeaning as in section nine hundred of the general business law unless\nexpressly provided otherwise. For purposes of this article, the\nfollowing terms shall have the following meanings:\n (a) "Gross receipts p…
N.Y. Tax Law § 1191 Imposition of state-wide peer-to-peer tax
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§ 1191. Imposition of state-wide peer-to-peer tax. (a) In addition to\nany tax imposed under any other article of this chapter, there is hereby\nimposed on every shared vehicle driver and there shall be paid a tax of\nthree percent of the gross receipts paid by the shared vehicl…
N.Y. Tax Law § 1192 Imposition of metropolitan commuter transportation district tax
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§ 1192. Imposition of metropolitan commuter transportation district\ntax. (a) In addition to the statewide tax imposed under section eleven\nhundred ninety-one of this article and in addition to any tax imposed\nunder any other article of this chapter, there is hereby imposed on…
N.Y. Tax Law § 1193 Imposition of regional transportation tax
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§ 1193. Imposition of regional transportation tax. (a) In addition to\nthe statewide tax imposed under section eleven hundred ninety-one of\nthis article and in addition to any tax imposed under any other article\nof this chapter, there is hereby imposed on every shared vehicle …
N.Y. Tax Law § 1194 Collection of tax
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§ 1194. Collection of tax. The peer-to-peer car sharing program\nadministrator shall collect the tax from the shared vehicle driver when\ncollecting the gross receipts to which it applies. The tax shall be paid\nto the peer-to-peer car sharing program administrator as trustee fo…
N.Y. Tax Law § 1195 Presumption
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§ 1195. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the tax imposed by this article,\nit shall be presumed that every transfer of possession of a shared\nvehicle to a shared vehicle driver anywhere in this state is subject…
N.Y. Tax Law § 1196 Administrative provisions
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§ 1196. Administrative provisions. (a) Except as otherwise provided\nfor in this article, the taxes imposed by this article shall be\nadministered and collected in a like manner as and jointly with the\ntaxes imposed by sections eleven hundred five and eleven hundred ten of\nthi…
N.Y. Tax Law § 1197 Deposit and disposition of revenue
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§ 1197. Deposit and disposition of revenue. (a) All taxes, fees,\ninterest and penalties collected or received by the commissioner under\nsection eleven hundred ninety-one of this article shall be deposited and\ndisposed of pursuant to the provisions of section one hundred\nseve…
N.Y. Tax Law § 12 Internet; advertising, vendor status, nexus
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§ 12. Internet; advertising, vendor status, nexus. (a) For purposes\nof subdivision (b) of this section, the term "person" shall mean a\ncorporation, joint stock company or association, insurance corporation,\nor banking corporation, as such terms are defined in section one hund…
N.Y. Tax Law § 1200 Authorization to impose occupancy tax on short term rental units
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§ 1200. Authorization to impose occupancy tax on short term rental\nunits. Where a county has not exercised the option pursuant to paragraph\n(b) of subdivision one of section four hundred forty-seven-c of article\ntwelve-d of the real property law to enact a local law stating t…
N.Y. Tax Law § 1201 Taxes administered by cities of one million or more
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§ 1201. Taxes administered by cities of one million or more.\nNotwithstanding any other provisions of law to the contrary, but subject\nto the applicable limitations and exemptions in part II of this article,\nany city in this state having a population of one million or more,\na…
N.Y. Tax Law § 1201-A Credits against taxes administered by cities of one million or more
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§ 1201-a. Credits against taxes administered by cities of one million\nor more. (a) Any utility company subject to the supervision of the\npublic service commission required to grant rebates or discounts on\nbills for energy services or natural gas in accordance with a local law…
N.Y. Tax Law § 1201-B Additional credits against taxes administered by cities of one million or more
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§ 1201-b. Additional credits against taxes administered by cities of\none million or more. Any person, corporation or other entity required or\npermitted to grant rebates or discounts on bills for electricity, gas or\nsteam in accordance with a local law adopted pursuant to arti…