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 526 - Definitions
Section 526.13 - Tax
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 526.13
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1131(3)
(a) The term tax includes any State or local sales or compensating use taxes imposed by article 28 or authorized by article 29 of the Tax Law on the receipts from the sale of tangible personal property or services, or on the value of tangible personal property used or consumed, and any tax on food or drink, amusement charges, hotel rents or dues.
(b) The term tax also includes any amount payable pursuant to an effective rate fixed by the commissioner and pursuant to section 1137(d) of the Tax Law.
(c) The term tax also includes all moneys collected:
(1) purportedly, as tax, but with respect to
nontaxable receipts; and
(2)
purportedly according to schedule, but actually in excess thereof.
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