EFTA01129735Set 9
49p18,490w
information on various sales tax topics.
You can obtain any tax bulletin, publication, memoranda (TSB-M) or document referenced in this publication
by visiting the Tax Department's Web site ... required to register to collect and remit sales tax.
For more detailed information, see TSB-M-08(3)S New Presumption
Applicable to Definition of Sales Tax Vendor, TSB-M ... Presumption Applicable to
the Definition of Sales Tax Vendor as Described in TSB-M-08(3)S, and
TSB-M-09(3)S, Definition of a Sales Tax Vendor
https://www.justice.gov/epstein/files/DataSet%209/EFTA01129735.pdf
EFTA00597657Set 9
2006-03-067p2,540w
Bureau Memorandum, entitled Tax Law Defines Commercial Vessels
and Commercial Aircraft, November 7, 1996, TSB-M-96(14)S, states, in part:
Statutory changes in the definitions of commercial vessels ... exemptions granted to commercial aircraft
primarily engaged in intrastate, interstate or foreign commerce, see TSB-M-80(4)S,
Exemptions For Commercial Aircraft, and TSB-M ... Cargo Containers. In
reading TSB-M-80(4)S, please read-in the expanded definition of a commercial aircraft
. . . and also substitute 50% for the out-of-date 75% threshold
https://www.justice.gov/epstein/files/DataSet%209/EFTA00597657.pdf
EFTA01145437Set 9
2006-03-067p2,540w
Bureau Memorandum, entitled Tax Law Defines Commercial Vessels
and Commercial Aircraft, November 7, 1996, TSB-M-96(14)S, states, in part:
Statutory changes in the definitions of commercial vessels ... exemptions granted to commercial aircraft
primarily engaged in intrastate, interstate or foreign commerce, see TSB-M-80(4)S,
Exemptions For Commercial Aircraft, and TSB-M ... Cargo Containers. In
reading TSB-M-80(4)S, please read-in the expanded definition of a commercial aircraft
. . . and also substitute 50% for the out-of-date 75% threshold
https://www.justice.gov/epstein/files/DataSet%209/EFTA01145437.pdf
EFTA00522981Set 9
2p1,922w
required to
Non-New York State purchasers: registration be registered as a vendor. See TSB-M-09(17)S. Amendments that
requirements Encourage Compliance with the Tax Law and Enhance ... register (unless the business can rebut the statutory is valid.
presumption as described in TSB-M-08(3.1)S, Additional Information
on Flow Sellers May Rebut the New Presumption Applicable ... exemption certificate is false or is fraudulently given, and
four sales tax quarters. See TSB-M-08(3)S, New Presumption Applicable reasonable ordinary due care is exercised
https://www.justice.gov/epstein/files/DataSet%209/EFTA00522981.pdf