New York Sales & Use Tax Answer Book (2012)

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The indispensible reference source for which practitioners have been searching. It clearly and comprehensively covers the spectrum of statutes, regulations and legal rulings governing New York’s sales and use tax. Now available in eBook format - download to your computer instantly.
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The New York State Sales and Use Tax Answer Book (2012) is the indispensible reference source for which practitioners have been searching. Not only does it clearly and comprehensively cover the spectrum of statutes, regulations and legal rulings governing New York’s sales and use tax, it also brims with practical guidance and examples to illustrate the real-world application of the rules. All facets of sales and use tax are addressed, from the developing issues of what creates constitutional “nexus” and how the tax applies to e-commerce, to the more technical questions of what exemptions and credits are provided for; what obligations are imposed on vendors for registering, reporting, collecting and remitting tax, and how tax may determined and assessed on audit. The New York Sales and Use Tax Answer Book (2012) is now available in an eBook format which you can download to your computer instantly.

The New York Sales and Use Tax Answer Book provides easy-to-use coverage of all relevant areas, including: who is subject to the tax; what property and services may be taxed; how the tax is collected; the methodologies employed in sales and use tax audits; the rules applicable to contractors and Industrial Development Agencies; the tax consequences of buying or selling a business; the rules applicable to New York City and the Metropolitan Commuter Transportation District, and the penalties imposed for various forms of noncompliance.

The New York Sales and Use Tax Answer Book goes beyond merely summarizing the relevant statutory and regulatory language, by providing extensive “Planning Points,” offering practical insight on the application and interpretation of sales and use tax rules; detailed commentary on how sales tax audits are conducted, how tax deficiencies are assessed, and the rights and procedures in place for challenging an assessment; and extensive citation to case law and advisory rulings in each area of the law, demonstrating the application and interpretation of the rules across a broad range of fact patterns.

Contents:

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New York Sales & Use Tax Answer Book (2012)

Topics and Content

  • Chapter 1. Overview and Definitions
  • Chapter 2. Taxable Transactions
  • Chapter 3. Exemptions
  • Chapter 4. Exempt Organizations
  • Chapter 5. Use Tax
  • Chapter 6. Collection of Tax
  • Chapter 7. Vendor Obligations
  • Chapter 8. Refunds & Credits
  • Chapter 9. Assessment & Review
  • Chapter 10 Sales Tax Audits
  • Chapter 11 Penalties & Interest
  • Chapter 12 Bulk Sales
  • Chapter 13 Nexus & E-Commerce
  • Chapter 14 Contractors
  • Chapter 15 Industrial Development Agencies
  • Chapter 16 New York City Sales Tax

About the Author(s):

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  • Mark S. Klein, J.D., is a partner of the New York law firm of Hodgson Russ LLP. Mr. Klein concentrates in New York State and New York City tax matters. He also has extensive federal, multistate and local tax experience. He teaches courses on state taxation and tax practice and procedure at the State University of New York at Buffalo, School of Management Tax Certificate Program, and has lectured extensively throughout the United States. He has written and edited numerous books, articles and treatises on the subject of New York State taxation. Mr. Klein earned his undergraduate and law degrees at SUNY college at Buffalo.



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