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 538 - Special Rules For Vendors Making Sales Of The Services Of Parking, Garaging Or Storing For Motor Vehicles In New York County (manhattan)
Section 538.1 - Definitions
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1142-A(i)
For purposes of this Part, the following terms shall have the following meanings unless the context clearly requires otherwise.
(a) Parking facility operator means a person required to collect the taxes described in sections 1105(c)(6), 1107(c), 1109(a) and 1212-A(a)(1) of the Tax Law in New York County (Manhattan).
(b) Parking services means the services of providing parking, garaging or storing for motor vehicles.
(c) Parking facility means a garage, parking lot or other place of business in New York County where a parking facility operator provides parking services.
(d) Hours that the facility is open for business means the hours during which the parking facility operator or an officer or employee of the parking facility operator is in or at the facility and during which a customer may leave or retrieve a vehicle at the parking facility or during which a customer may purchase or pay for parking services.
(e) True capacity means the actual number of motor vehicles that can be parked, garaged or stored in or at a parking facility, and is not limited to the legal or other capacity of such facility as may be determined by any other agency of the State or by any locality.
(f) Licensed capacity means the maximum vehicle capacity as stated on the approved Certificate of Occupancy issued by the New York City Department of Buildings or on the approved Certificate of Completion issued by the New York City Department of Consumer Affairs, whichever is applicable.
(g) Limited annual liability means annual sales and compensating use tax liability under article 28 of the Tax Law and pursuant to the authority of article 29 of such law totaling less than $25,000 during the immediately preceding four consecutive quarterly sales tax periods, and the total of such liability for the succeeding 12-month period can reasonably be expected not to exceed $25,000.
