Sec. 525.1. Imposition of tax

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(a) The New York State and local sales and compensating use tax are imposed by article 28 and pursuant to the authority of article 29 of the Tax Law. These regulations are not all-inclusive, but are an adjunct to and must be read in conjunction with articles 28 and 29.
(b) Article 28-A of the Tax Law imposes a special tax on passenger car rentals. See section 525.3 of this Part for joint administration provisions.

                    
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