1138 – Determination of Tax.
§ 1138. Determination of tax. (a) (1) If a return required by this article is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the commissioner from such information as may be available. If necessary, the tax may be estimated on the basis […]
1139 – Refunds.
§ 1139. Refunds. (a) In the manner provided in this section the tax commission shall refund or credit any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid if application therefor shall be filed with the tax commission (i) in the case of tax paid by the applicant to a person required to […]
1140 – Remedies Exclusive.
§ 1140. Remedies exclusive. The remedies provided by sections eleven hundred thirty-eight and eleven hundred thirty-nine shall be exclusive remedies available to any person for the review of tax liability imposed by this article; and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by […]
1132 – Collection of Tax From Customer; Proof Required for Registration of Motor Vehicles.
§ 1132. Collection of tax from customer; proof required for registration of motor vehicles. (a) (1) Except as otherwise permitted in subdivision (d) of section eleven hundred thirty-three of this part, every person required to collect the tax shall collect the tax from the customer when collecting the price, amusement charge or rent to which […]
1133 – Liability for the Tax.
§ 1133. Liability for the tax. (a) (1) Except as otherwise provided in paragraph two of this subdivision and in section eleven hundred thirty-seven of this part, every person required to collect any tax imposed by this article shall be personally liable for the tax imposed, collected or required to be collected under this article. […]
1134 – Registration.
§ 1134. Registration. (a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article, commencing business or opening […]
1135 – Records to Be Kept.
§ 1135. Records to be kept. (a) (1) Every person required to collect tax shall keep records of every sale or amusement charge or occupancy and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the commissioner of taxation and finance may by regulation require. Such […]
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: […]