N.Y. Comp. Codes R. & Regs. Tit. 20 § 538.3 - Issuance of tickets or other documentation

Tax Law, § 1142-A(b)

(a) Section 1142-A (b) of the Tax Law requires, with certain exceptions described in subdivision (c) of this section, each parking facility operator to furnish a ticket or other documentation to each purchaser of parking services at the time of the initiation of the service. The parking facility operator is required to keep each original ticket or other documentation issued, or a true copy of each such ticket or other documentation, containing all the information required in subdivision (b) of this section, separated by day, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law.

(b) The ticket or other documentation (hereafter referred to collectively as the ticket) required to be furnished to the purchaser must conform to the following requirements.

(1) Tickets must be consecutively numbered in a manner approved by the department. A ticket number may not be used more than once in a calendar year at a parking facility unless the number has a letter prefix or suffix which readily distinguishes a ticket on which the number appears from any other ticket with the same number or unless the ticket on which the number appears can be readily distinguished from any other ticket with the same number by being printed on a distinctly different color paper or with a distinctly different color ink. In the alternative, the ticket may be issued by a computer in a manner approved by the department. The proposed numbering scheme or the alternative computer issuance procedure must be submitted by the parking facility operator for approval by the department to the Audit Division -Sales Tax Bureau, Building 9, W.A. Harriman Campus, Albany, NY 12227, at least 20 days prior to use by the parking facility operator of the numbering scheme or computer issuance procedure. The operator is required to keep for a period of at least three years, as described in section 538.4(g) of this Part, a copy of the submissions to the department and the department's approval or denial, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law. Provided, however, where an operator uses only one form and type of ticket at a facility and the consecutive numbers of such tickets do not repeat for that facility in a calendar year (taking into account different letter prefixes and suffixes and different paper or ink colors), the operator is not required to submit the numbering scheme to the department for approval.

(2) The part of every ticket given to a customer and the part of every ticket required to be kept by the operator must each indicate the complete address of the parking facility issuing the ticket and the operator's full name.

(3) The part of every ticket given to a customer and the part of every ticket required to be kept by the operator must each indicate the date and time of entry of the motor vehicle.

(4) The part of every ticket given to a customer and the part of every ticket required to be kept by the operator must each also indicate the date and time of exit of the motor vehicle, unless the parking facility operator charges a flat fee for the parking service to which the ticket relates and the following conditions are met:

(i) the charge for flat fee parking is based on time elapsed;

(ii) the amount of such charge is indicated on the ticket and is clearly indicated to be a flat fee; and

(iii) it is not the practice of the parking facility operator to date and time-stamp the ticket when the purchaser pays for the parking service for which a flat fee is charged.

(5) In the case of a monthly or longer term purchaser to whom a ticket is issued, the ticket must also include the purchaser's printed name and signature. In lieu of the purchaser's printed name and signature being set forth on such a ticket, an identification number assigned to the monthly or longer term purchaser by the parking facility operator must be indicated on the ticket.

(c)

(1) Where a parking facility operator sells parking services on a monthly or longer term basis and issues a computer access card or a prenumbered decal or tag to the purchaser, the parking facility operator will not be required to give the ticket described in subdivision (b) of this section to a purchaser to whom such a card, decal or tag has been issued, or to keep a copy of such ticket. However, the operator is required to obtain approval from the department to use such a numbering scheme on such access card, decal or tag by submitting the scheme at least 20 days prior to use, to the address set forth in paragraph (b)(1) of this section. The operator shall keep a copy of such submission to the department and the department's denial or approval, for a period of at least three years, as described in section 538.4(g) of this Part, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law. Provided, however, where an operator uses only one form and type of access card, decal or tag at a facility and the consecutive numbers of such cards, decals or tags do not repeat for that facility in a calendar year (taking into account different letter prefixes and suffixes and different color cards, decals or tags or different ink colors), the operator is not required to submit the numbering scheme to the department for approval.

(2) Every parking facility operator which sells parking services on a monthly or longer term basis must, whether or not a ticket is issued to the purchaser, keep as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law a list containing the following:

(i) the name, address and signature of each purchaser of any parking service on a monthly or longer term basis;

(ii) any identification number assigned to any such purchaser, as described in paragraph (b)(5) of this section, or the number of any access card, decal or tag described in paragraph (1) of this subdivision;

(iii) the valid period during which such monthly or longer term service is provided to each such purchaser (e.g., one month, six months, one year, etc.);

(iv) the number of authorized vehicles entitled to any such monthly or longer term service;

(v) the address of the parking facility where such purchaser parks, garages or stores the purchaser's vehicle;

(vi) the rate charged each such purchaser for monthly or longer term service as well as the time period (day only, night only, weekend only, etc.) such purchaser is permitted to park, garage or store the purchaser's vehicle; and

(vii) whether such purchaser is wholly tax exempt, exempt only from the additional eight percent Manhattan parking tax or fully taxable.

(3) Provided, however, where a purchaser of parking services on a monthly or longer term basis submits an application for such services to the parking facility operator and each such application from every such purchaser contains all of the information required in paragraph (2) of this subdivision, such applications together will be deemed to constitute the list required in paragraph (2) of this subdivision. The parking facility operator is required to keep every such application for a period of at least three years from the later of the due date or date of filing of the latest sales and use tax return to which an application relates, as part of the additional records required to be kept by this Part and section 1142-A of the Tax Law.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 20 § 538.3