New York Tax Law Part 3 - EXEMPTIONS

• 1115 - Exemptions From Sales and Use Taxes.
  (a) Receipts from the following shall be exempt from the tax on retail sales imposed under subdivision (a) of section eleven hundred five and the...
• 1116 - Exempt Organizations.
  (a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy...
• 1117 - Certain Sales of Motor Vehicles and Vessels.
  (a) Receipts from any sale of a motor vehicle or vessel shall not be subject to the retail sales tax imposed under subdivision (a) of...
• 1118 - Exemptions From Use Tax.
  The following uses of property and services shall not be subject to the compensating use tax imposed under this article: (1) In respect to the...
• 1119 - Enacted Without Section Heading.
  1119. (a) Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...
• 1120 - Refunds and Credits With Respect to Motor Fuel and Diesel Motor Fuel.
  (a) Retail vendor. (1) A vendor of motor fuel or diesel motor fuel who or which is required to collect the taxes imposed by subdivision...
• 1121 - Refunds and Credits With Respect to Cigarettes.
  (a) Retail vendor. (1) A vendor of cigarettes who or which is required to collect the taxes imposed by subdivision (a) of section eleven hundred...
• 1122 - Exemption From Tax on Amusement Charges.
  (a) Seventy-five percent of the amount of the admission charge to a qualifying place of amusement shall be exempt from the tax imposed by paragraph...
• 1123 - Exemption From Tax on the Charge of a Roof Garden, Cabaret or Other Similar Place.
  The portion of the amount paid as the charge of a roof garden, cabaret or other similar place in the state for admission to attend...

Last modified: February 3, 2019