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 […]
1131 – Definitions.
§ 1131. Definitions. When used in this part IV, (1) “Persons required to collect tax” or “person required to collect any tax imposed by this article” shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel; and every marketplace provider with respect to sales of […]
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 […]
1105 – Imposition of Sales Tax.
§ 1105. Imposition of sales tax. On and after June first, nineteen hundred seventy-one, there is hereby imposed and there shall be paid a tax of four percent upon: (a) The receipts from every retail sale of tangible personal property, except as otherwise provided in this article. (b) (1) The receipts from every sale, other […]
1105-A – Reduced Tax Rate on Certain Energy Sources and Services.
§ 1105-A. Reduced tax rate on certain energy sources and services. (a) Notwithstanding any other provisions of this article, but not for purposes of the taxes imposed by section eleven hundred eight of this part or authorized pursuant to the authority of article twenty-nine of this chapter, the taxes imposed by subdivision (a) or (b) […]
1105-B – Exemptions for Certain Parts, Tools, Supplies and Services Relating to Tangible Personal Property Used or Consumed in Production.
§ 1105-B. Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production. Notwithstanding any other provisions of this article: (a) Receipts from the retail sales of parts with a useful life of one year or less, tools and supplies for use or consumption directly and predominantly in […]