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 538.3 - Issuance of tickets or other documentation

(1) Tickets must be consecutively numbered in a manner approved by the department. A ticket number may not be used more than once in a calendar year at a parking facility unless the number has a letter prefix or suffix which readily distinguishes a ticket on which the number appears from any other ticket with the same number or unless the ticket on which the number appears can be readily distinguished from any other ticket with the same number by being printed on a distinctly different color paper or with a distinctly different color ink. In the alternative, the ticket may be issued by a computer in a manner approved by the department. The proposed numbering scheme or the alternative computer issuance procedure must be submitted by the parking facility operator for approval by the department to the Audit Division -Sales Tax Bureau, Building 9, W.A. Harriman Campus, Albany, NY 12227, at least 20 days prior to use by the parking facility operator of the numbering scheme or computer issuance procedure. The operator is required to keep for a period of at least three years, as described in section 538.4(g) of this Part, a copy of the submissions to the department and the department's approval or denial, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law. Provided, however, where an operator uses only one form and type of ticket at a facility and the consecutive numbers of such tickets do not repeat for that facility in a calendar year (taking into account different letter prefixes and suffixes and different paper or ink colors), the operator is not required to submit the numbering scheme to the department for approval.

(2) The part of every ticket given to a customer and the part of every ticket required to be kept by the operator must each indicate the complete address of the parking facility issuing the ticket and the operator's full name.

(3) The part of every ticket given to a customer and the part of every ticket required to be kept by the operator must each indicate the date and time of entry of the motor vehicle.

(4) The part of every ticket given to a customer and the part of every ticket required to be kept by the operator must each also indicate the date and time of exit of the motor vehicle, unless the parking facility operator charges a flat fee for the parking service to which the ticket relates and the following conditions are met:

(5) In the case of a monthly or longer term purchaser to whom a ticket is issued, the ticket must also include the purchaser's printed name and signature. In lieu of the purchaser's printed name and signature being set forth on such a ticket, an identification number assigned to the monthly or longer term purchaser by the parking facility operator must be indicated on the ticket.

(1) Where a parking facility operator sells parking services on a monthly or longer term basis and issues a computer access card or a prenumbered decal or tag to the purchaser, the parking facility operator will not be required to give the ticket described in subdivision (b) of this section to a purchaser to whom such a card, decal or tag has been issued, or to keep a copy of such ticket. However, the operator is required to obtain approval from the department to use such a numbering scheme on such access card, decal or tag by submitting the scheme at least 20 days prior to use, to the address set forth in paragraph (b)(1) of this section. The operator shall keep a copy of such submission to the department and the department's denial or approval, for a period of at least three years, as described in section 538.4(g) of this Part, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law. Provided, however, where an operator uses only one form and type of access card, decal or tag at a facility and the consecutive numbers of such cards, decals or tags do not repeat for that facility in a calendar year (taking into account different letter prefixes and suffixes and different color cards, decals or tags or different ink colors), the operator is not required to submit the numbering scheme to the department for approval.

(2) Every parking facility operator which sells parking services on a monthly or longer term basis must, whether or not a ticket is issued to the purchaser, keep as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law a list containing the following:

(3) Provided, however, where a purchaser of parking services on a monthly or longer term basis submits an application for such services to the parking facility operator and each such application from every such purchaser contains all of the information required in paragraph (2) of this subdivision, such applications together will be deemed to constitute the list required in paragraph (2) of this subdivision. The parking facility operator is required to keep every such application for a period of at least three years from the later of the due date or date of filing of the latest sales and use tax return to which an application relates, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law.