Corporation tax guidances (NYT-G)
An NYT-G is an informational statement of the Department’s interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances. It is accurate on the date issued and is limited to the facts set forth therein. NYT-Gs are published to provide information and guidance to taxpayers, Department personnel, and tax professionals. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in an NYT-G.
| Number | Title |
|---|---|
| 2017 | |
| NYT-G-17(2)C | Receipts Factor Methodology For The Owners Of Single Member Limited Liability Companies That Are Registered Broker-Dealers |
| NYT-G-17(1)C | Application of Telecommunication Excise Tax to the Separate Charge for a Cell Phone Sold by a Mobile Telecommunications Service Provider |
| 2007 | |
| NYT-G-07(5)C, (1)I | Certification of S Corporations under Article 18-B of the General Municipal Law Required for Empire Zone Tax Benefits |
| NYT-G-07(4)C | Property Qualifying for the Investment Tax Credit for the Financial Services Industry |
| NYT-G-07(3)C | Application of Telecommunications Excise Tax to VoIP and Wireless VoIP |
| NYT-G-07(2)C, (3)S | Taxation of Internet Telephony |
| NYT-G-07(1)C | Allocation Method for Cable Television Corporations under Article 9-A |
| 2006 | |
| NYT-G-06(1)C, (3)S | Taxability of Audio-conferencing Services |
Other information
Updated: