12/26/07 N.Y. St. Reg. TAF-52-07-00009-P
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following proposed rule:
Proposed action:
This is a consensus rule making to amend sections 526.6(c)(2), 528.23(b); and repeal of section 532.6 of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subd. First; 1142, subds. (1) and (8); and 1250 (not subdivided)
Subject:
Out-of-state resale permits.
Purpose:
To repeal obsolete out-of-state resale permit provisions from the sales and compensating use tax regulations.
Text of proposed rule:
Section 1. Paragraph (2) of subdivision (c) of section 526.6 of the regulations is amended to read as follows:
(2) A sale for resale will be recognized only if the vendor receives a properly completed resale certificate. See [sections] section 532.4 [and 532.6] of this Title.
Section 2. The cross-reference in subdivision (b) of section 528.23 of the regulations is REPEALED.
Section 3. Section 532.6 of the regulations is REPEALED.
Text of proposed rule and any required statements and analyses may be obtained from:
John W. Bartlett, Tax Regulations Specialist 4, Department of Taxation and Finance, Bldg. 9, State Campus, Albany, NY 12227, (518) 457-2254, e-mail:
tax_regulations@tax.state.ny.usData, views or arguments may be submitted to:
Same as above.
Public comment will be received until:
45 days after publication of this notice.
Consensus Rule Making Determination
The Department of Taxation and Finance has determined that no person is likely to object to the adoption of this rule as written because these amendments merely repeal regulatory provisions that are no longer applicable to any person and make other technical changes that are not controversial in nature. That is, this rule simply repeals obsolete section 532.6, “Out-of-state resale permit,” of the sales and compensating use tax regulations and two dated references to this section found in sections 526.6(c)(2) and 528.23(b). The Department discontinued issuing its out-of-state resale permits in 1998. At that time, holders of ST-128s (Out-of-State Resale Permits) were advised that the Department would continue to recognize such permits until their expiration dates. These permits were valid for a period of two years, the last of which expired in March or April of 2000.
Job Impact Statement
A Job Impact Statement is not being submitted with this rule because it is evident from the subject matter that the rule will have no impact on jobs or employment opportunities in this State. The rule simply deletes outdated information from the sales and compensating use tax regulations.
