N.Y. Comp. Codes R. & Regs. tit. 20 § 525.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 525.3 - Joint administration by the Commissioner of Taxation and Finance of State and local taxes

Tax Law, §§ 1142, 1218, 1250-1254, 1257, 1261-1263

(a)Administrative functions.

All of the Department of Taxation and Finance's functions under articles 28 and 29 of the Tax Law are performed on a joint basis with respect to the State and local sales and compensating use taxes administered by the Commissioner of Taxation and Finance and imposed by or pursuant to the authority of those articles, including assessment, collection, determination, credit or refund of such taxes.

(b)Certificates of registration and authority.

The certificate of registration (i.e., application) required to be filed pursuant to section 1134 of the Tax Law for purposes of the State sales and compensating use taxes imposed by article 28 of the Tax Law also serves as the certificate of registration required by section 1253 of the Tax Law for purposes of the local sales and compensating use taxes imposed by counties, cities or school districts pursuant to the authority of article 29 of the Tax Law. The certificate of authority issued by the department authorizes the person to whom it is issued to collect both the State and local sales and compensating use taxes imposed by article 28 and pursuant to the authority of article 29 of the Tax Law.

(c)Returns, payments and records to be kept.

The returns required under sections 1136 and 1251 of the Tax Law must be made on a joint basis covering both the State and local sales and compensating use taxes imposed by article 28 and pursuant to the authority of article 29 of the Tax Law. The State and local sales and compensating use tax payments required by and pursuant to the authority of articles 28 and 29 of the Tax Law must also be made on a joint basis. Any other returns, schedules, forms, statements, documents or information to be submitted to the Department of Taxation and Finance, and any books or records required to be kept under such articles shall be submitted or kept on a joint basis, except where the department permits or requires otherwise.

(d)Other taxes.

(1) The special tax on passenger car rentals imposed by article 28-A of the Tax Law is administered and collected in the same manner and jointly with the sales and compensating use taxes imposed by article 28 of the Tax Law.

(2) The Commissioner of Taxation and Finance may make provisions, in whole or in part, for the joint administration of the State and local sales and compensating use taxes with other taxes imposed by or pursuant to the authority of the Tax Law as authorized by law. (See, for example, sections 315[b], 1142[11]and [12] of the Tax Law.)

N.Y. Comp. Codes R. & Regs. Tit. 20 § 525.3