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 531 - Compensating Use Tax
- Section 531.1 - Imposition of compensating use tax
- Section 531.2 - Definitions
- Section 531.3 - Basis of tax
- Section 531.4 - Property used outside of State prior to use in New York
- Section 531.5 - Exemptions from the compensating use tax
- Section 531.6 - Reporting of sales and use tax by purchasers not required to file periodic returns
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§171, 1110, 1111, 1116, 1118, 1133, 1142, 1250
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