New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 525 - General
Section 525.1 - Imposition of tax
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 525.1
Current through Register Vol. 46, No. 12, March 20, 2024
(a) The New York State and local sales and compensating use tax are imposed by article 28 and pursuant to the authority of article 29 of the Tax Law. These regulations are not all-inclusive, but are an adjunct to and must be read in conjunction with articles 28 and 29.
(b) Article 28-A of the Tax Law imposes a special tax on passenger car rentals. See section 525.3 of this Part for joint administration provisions.
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