3/11/09 N.Y. St. Reg. TAF-53-08-00006-A
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:
Sales tax on hotel occupancy.
Purpose:
To update the sales and compensating use tax regulations concerning the tax on rent received for hotel occupancy.
Text or summary was published
in the December 31, 2008 issue of the Register, I.D. No. TAF-53-08-00006-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, (518) 457-2254, email:
tax_regulations@tax.state.ny.usAssessment of Public Comment
The agency received no public comment.
