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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IV. Sales and Use and Other Miscellaneous Taxes |
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Subchapter A. Sales and Use Taxes |
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Part 531. Compensating Use Tax |
| 20 CRR-NY IV A 531 Notes |
| Sec. 531.1. Imposition of compensating use tax |
| Sec. 531.2. Definitions |
| Sec. 531.3. Basis of tax |
| Sec. 531.4. Property used outside of State prior to use in New York |
| Sec. 531.5. Exemptions from the compensating use tax |
| Sec. 531.6. Reporting of sales and use tax by purchasers not required to file periodic returns |