1115 – Exemptions From Sales and Use Taxes.
§ 1115. Exemptions from sales and use taxes. (a) Receipts from the following shall be exempt from the tax on retail sales imposed under subdivision (a) of section eleven hundred five and the compensating use tax imposed under section eleven hundred ten: (1) (A) Food, food products, beverages, dietary foods and health supplements, sold for […]
1116 – Exempt Organizations.
§ 1116. Exempt organizations. (a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and compensating use taxes imposed under this article: (1) The state of New York, […]
1117 – Certain Sales of Motor Vehicles and Vessels.
§ 1117. Certain sales of motor vehicles and vessels. (a) Receipts from any sale of a motor vehicle or vessel shall not be subject to the retail sales tax imposed under subdivision (a) of section eleven hundred five of this article, despite the taking of physical possession by the purchaser within this state, provided that: […]
1118 – Exemptions From Use Tax.
§ 1118. Exemptions from use tax. The following uses of property and services shall not be subject to the compensating use tax imposed under this article: (1) In respect to the use of property used by the purchaser in this state prior to August first, nineteen hundred sixty-five. (2)(a) In respect to the use of […]
1119 – Enacted Without Section Heading.
§ 1119. (a) Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision (a) of section eleven hundred five or section eleven hundred ten (1) on the sale or use of tangible personal property if the purchaser or user, in the performance […]
1120 – Refunds and Credits With Respect to Motor Fuel and Diesel Motor Fuel.
§ 1120. Refunds and credits with respect to motor fuel and diesel motor fuel. (a) Retail vendor. (1) A vendor of motor fuel or diesel motor fuel who or which is required to collect the taxes imposed by subdivision (a) of section eleven hundred five of this article and any like tax imposed pursuant to […]
1121 – Refunds and Credits With Respect to Cigarettes.
§ 1121. Refunds and credits with respect to cigarettes. (a) Retail vendor. (1) A vendor of cigarettes who or which is required to collect the taxes imposed by subdivision (a) of section eleven hundred five of this article and any like tax imposed pursuant to the authority of article twenty-nine of this chapter shall be […]
1122 – Exemption From Tax on Amusement Charges.
§ 1122. Exemption from tax on amusement charges. (a) Seventy-five percent of the amount of the admission charge to a qualifying place of amusement shall be exempt from the tax imposed by paragraph one of subdivision (f) of section eleven hundred five of this article. A place of amusement shall be a qualifying place of […]
1123 – Exemption From Tax on the Charge of a Roof Garden, Cabaret or Other Similar Place.
§ 1123. Exemption from tax on the charge of a roof garden, cabaret or other similar place. The portion of the amount paid as the charge of a roof garden, cabaret or other similar place in the state for admission to attend a dramatic or musical arts performance at the place shall be exempt from […]