TAF-37-12-00004-A Elimination of the One-week Stay Test to Determine Nontaxable Occupancy of Bungalows and Similar Living Units

11/28/12 N.Y. St. Reg. TAF-37-12-00004-A

NEW YORK STATE REGISTER

VOLUME XXXIV, ISSUE 48

November 28, 2012

RULE MAKING ACTIVITIES

DEPARTMENT OF TAXATION AND FINANCE

NOTICE OF ADOPTION

 

I.D No. TAF-37-12-00004-A

Filing No. 1135

Filing Date. Nov. 13, 2012

Effective Date. Nov. 28, 2012

Elimination of the One-week Stay Test to Determine Nontaxable Occupancy of Bungalows and Similar Living Units

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:

Action taken:

Amendment of section 527.9 of Title 20 NYCRR.

Statutory authority:

Tax Law, sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided)

Subject:

Elimination of the one-week stay test to determine nontaxable occupancy of bungalows and similar living units.

Purpose:

To conform the regulations to current statutory interpretation concerning sales tax on hotel occupancy.

Text or summary was published

in the September 12, 2012 issue of the Register, I.D. No. TAF-37-12-00004-P.

Final rule as compared with last published rule:

No changes.

Text of rule and any required statements and analyses may be obtained from:

John W. Bartlett, Tax Regulations Specialist 4, Department of Taxation and Finance, Taxpayer Guidance Division, Building 9, W.A. Harriman Campus, Albany, NY 12227, [phone], email: [e-mail]

Assessment of Public Comment

The agency received no public comment.