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 544 - Mobile Homes And Factory Manufactured Homes
Section 544.1 - General
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 544.1
Current through Register Vol. 46, No. 12, March 20, 2024
(a)
(1) This Part summarizes the principal
provisions of the State and local sales and compensating use taxes pertaining
to the purchase, sale and installation of mobile homes and factory manufactured
homes.
(2) Except as otherwise
provided herein, the provisions of this Part are not meant to supersede any tax
imposed or exemption allowed by article 28 or pursuant to the authority of
article 29 of the Tax Law or those provisions of the sales and use taxes more
particularly described in other parts of this Title.
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