TITLE

NEW YORK

PUB. DATE
September 2008
SOURCE
Sales & Use Tax Alert;9/1/2008, Vol. 18 Issue 15, p7
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
This section offers news briefs related to sales and use tax in New York. A summary of the sales and use tax changes enacted as part of the 2008-2009 package has been issued by the Department of Taxation and Finance. Distributors and tobacco product manufacturers who violate statutory provisions concerning certification requirements and prohibitions on the sale of uncertified roll-your-own tobacco may face a cigarette tax civil penalty of up to $5,000 per violation. It provides an overview of the sales and telecommunications excise tax memorandum.
ACCESSION #
36865919

 

Related Articles

  • No rest for the sales-tax weary business owner. Kinsella, Gail // Business Journal (Central New York);7/29/2005, Vol. 19 Issue 30, p17 

    Reports on the increase in the sales-tax rates in New York. Percentage of increase in the sales-tax; Completion and purpose of the income-tax forms; Collection of the sales and use tax on items purchased out and brought into the state without being reported.

  • AUDIT PRODUCTIVITY: A CROSS-SECTIONAL ANALYSIS. Greenfield, Stuart J. // National Tax Journal;Dec82, Vol. 35 Issue 4, p501 

    This article investigates audit performance among U.S. states which employ a sales tax to determine factors contributing to increased audit collections. The three major factors explaining completeness of collections are the size of the enforcement staff, the extent of exemptions and the tax...

  • Recent Developments in the Sales and Use Taxation of Digital Products. Duncan, Harley T.; Andre, Michelle // Tax Executive;Fall2009, Vol. 61 Issue 5, p339 

    The article discusses the provision of the Streamlined Sales and Use Tax Agreement (SSUTA) on the imposition of taxes on digital products in the U.S. It reveals that SSUTA member states may not tax specified digital products including digital audio-visual works, digital audio works and digital...

  • THE LIBERAL CASE FOR A FEDERAL SALES TAX. Somers, Harold M. // Challenge (05775132);Sep/Oct66, Vol. 15 Issue 1, p26 

    The article discusses the potential of a realistic and practical federal sales tax to remove prevailing inequities in the enforcement of state use taxes on purchases made in other U.S. states in 1966. There were several advantages of imposing sales tax as a supplement to the income tax, because...

  • MICHIGAN.  // Sales & Use Tax Alert;11/15/2013, Vol. 33 Issue 20, p6 

    The article offers news briefs related to sales and use tax in Michigan as of November 2013 including the Michigan Department of Treasury's announcement that for the entire month of December 2013, the prepaid sales tax rate for gasoline is 18.2 cents per gallon and the introduction of a new...

  • MINNESOTA.  // Sales & Use Tax Alert;11/15/2013, Vol. 33 Issue 20, p6 

    The article offers news briefs related to sales and use tax in Minnesota as of November 2013, including the expected increase in Minnesota cigarette sales tax rate to 51.2 cents per pack of 20 cigarettes for sales made starting January 1, 2014 and the rejection of Minnesota Tax Court's request...

  • Iowa Web search portal exemption expanded.  // Sales & Use Tax Alert;3/15/2008, Vol. 18 Issue 5, p5 

    The article reports on the expansion of the existing Iowa sales and use tax exemption for Web search portal business for 2008. As reported, the regulation added the exemption to companies whose business is to offer a search portal. It is stated that the expanded exemption is applicable to the...

  • Indiana enacts SSTA conformity legislation.  // Sales & Use Tax Alert;3/15/2008, Vol. 18 Issue 5, p8 

    The article provides information on several of the sales and use tax statutory definitions that were added and amended to conform to Indiana state government's Streamlined Sales and Use Tax Agreement (SSTA). Terms that were defined include specified digital products, digital audio works and...

  • KENTUCKY.  // Sales & Use Tax Alert;5/15/2007, Vol. 17 Issue 9, p6 

    The article reports on the amendments to sales and use tax, communications excise tax, and utility gross receipts license tax provisions in Kentucky to conform with the Streamlined Sales and Use Tax Agreement in 2007. It is noted that the amended laws clarify that gross receipts and sales price...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics