New York Tax Law Part 2 - IMPOSITION OF TAXES

• 1104 - Convention Center Hotel Unit Fee.
  (a) Imposition. In addition to any other fee or tax imposed by this article or any other law, on and after April first, two thousand...
• 1105 - Imposition of Sales Tax.
  On and after June first, nineteen hundred seventy-one, there is hereby imposed and there shall be paid a tax of four percent upon: (a) The...
• 1105-a - Reduced Tax Rate on Certain Energy Sources and Services.
  (a) Notwithstanding any other provisions of this article, but not for purposes of the taxes imposed by section eleven hundred eight of this part or...
• 1105-b - Exemptions for Certain Parts, Tools, Supplies and Services Relating to Tangible Personal Property Used or Consumed in Production.
  Notwithstanding any other provisions of this article: (a) Receipts from the retail sales of parts with a useful life of one year or less, tools...
• 1105-c - Reduced Tax Rates With Respect to Certain Gas Service and Electric Service.
  Notwithstanding any other provisions of this article or article twenty-nine of this chapter: (a) The rates of taxes imposed by this article and pursuant to...
• 1106 - Transitional Provisions.
  (a) The taxes imposed under subdivisions (a), (c) and (d) of section eleven hundred five shall be paid upon all sales made and services rendered...
• 1107 - Temporary Municipal Assistance Sales and Compensating Use Taxes for Cities of One Million or More.
  (a) General. On the first day of the first month following the month in which a municipal assistance corporation is created under article ten of...
• 1108 - Temporary Municipal Assistance Sales and Compensating Use Taxes for Cities of Under One Million.
  (a) General. On the first day of the first month following the month in which a municipal assistance corporation is created under article ten of...
• 1109 - Sales and Compensating Use Taxes for the Metropolitan Commuter Transportation District.
  (a) General. In addition to the taxes imposed by sections eleven hundred five and eleven hundred ten of this article, there is hereby imposed within...
• 1110 - Imposition of Compensating Use Tax.
  (a) Except to the extent that property or services have already been or will be subject to the sales tax under this article, there is...
• 1111 - Special Rules for Computing Receipts and Consideration.
  (a) The retail sales tax imposed under subdivision (a) of section eleven hundred five of this part and the compensating use tax imposed under section...
• 1112 - Taxes Imposed on Qualified Indian Reservations.
  (a) Where property or services subject to sales or compensating use tax have been purchased on or from a qualified Indian reservation, as defined in...

Last modified: February 3, 2019