N.Y. Comp. Codes R. & Regs. tit. 20 § 526.13

Current through Register Vol. 46, No. 51, December 18, 2024

Section 526.13 - Tax

Tax Law, § 1131(3)

(a) The term tax includes any State or local sales or compensating use taxes imposed by article 28 or authorized by article 29 of the Tax Law on the receipts from the sale of tangible personal property or services, or on the value of tangible personal property used or consumed, and any tax on food or drink, amusement charges, hotel rents or dues.

(b) The term tax also includes any amount payable pursuant to an effective rate fixed by the commissioner and pursuant to section 1137(d) of the Tax Law.

(c) The term tax also includes all moneys collected:

(1) purportedly, as tax, but with respect to nontaxable receipts; and

(2) purportedly according to schedule, but actually in excess thereof.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.13