N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.14 - Property and services the use of which is subject to tax
Tax Law, § 1131(4)
(a) All property sold to a person within the
State, regardless of where the sale is made the use of which is subject to tax
when it is received by or comes into the possession or control of such person
within the State.
(b) All
information services rendered to a person within the State, subject to tax
whether or not such services are rendered from or at a location within the
State.
(c) All services rendered
for a person within the State whether or not such services are performed within
the State, upon tangible personal property the use of which is subject to tax
when the property is received by or comes into the possession or control of
such person within the State.
Cross-reference:
With respect to the compensating use tax in general, see Part 531 of this Title.
With respect to the taxable or exempt status of the use of certain property donated to an exempt organization, see section 528.28 of this Title.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.