2010 New York Code
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 2 - (1104 - 1112) IMPOSITION OF TAXES
1109 - Sales and compensating use taxes for the metropolitan commuter transportation district.

§ 1109. Sales and compensating use taxes for the metropolitan commuter
  transportation  district.  (a) General. In addition to the taxes imposed
  by sections eleven hundred five and eleven hundred ten of this  article,
  there   is   hereby   imposed  within  the  territorial  limits  of  the
  metropolitan commuter transportation district  created  and  established
  pursuant  to  section twelve hundred sixty-two of the public authorities
  law, and  there  shall  be  paid,  additional  taxes,  at  the  rate  of
  three-eighths  of  one  percent,  which  shall be identical to the taxes
  imposed by sections eleven hundred five and eleven hundred ten  of  this
  article. Such sections and the other sections of this article, including
  the definition and exemption provisions, shall apply for purposes of the
  taxes imposed by this section in the same manner and with the same force
  and effect as if the language of those sections had been incorporated in
  full  into  this section and had expressly referred to the taxes imposed
  by this section.
    (b) Transitional  provisions.  (1)  With  respect  to  the  one-fourth
  percent   rate  imposed  effective  September  first,  nineteen  hundred
  eighty-one, the transitional provisions contained in  subdivisions  (a),
  (b),  (c)  and  (d)  of section eleven hundred six of this article shall
  apply to the taxes imposed by this section, except that  all  references
  in  such  subdivisions  (a),  (b), (c) and (d) to August first, nineteen
  hundred sixty-five shall  be  read  as  referring  to  September  first,
  nineteen  hundred  eighty-one, all references in such subdivision (a) to
  April first, nineteen hundred sixty-five shall be read as  referring  to
  May  first,  nineteen  hundred  eighty-one,  and  the  reference in such
  subdivision (b) to July thirty-first, nineteen hundred sixty-five  shall
  be   read   as   referring  to  August  thirty-first,  nineteen  hundred
  eighty-one.
    (2) With respect to the one-eighth percent rate imposed effective June
  first, two thousand  five,  the  transitional  provisions  contained  in
  subdivisions (a), (b), (c) and (d) of section eleven hundred six of this
  article  shall  apply  to the taxes imposed by this section, except that
  all references in such subdivisions (a), (b),  (c)  and  (d)  to  August
  first,  nineteen  hundred sixty-five, shall be read as referring to June
  first, two thousand five, all references  in  such  subdivision  (a)  to
  April  first, nineteen hundred sixty-five, shall be read as referring to
  February first, two thousand five, and the reference in such subdivision
  (b) to July thirty-first, nineteen hundred sixty-five, shall be read  as
  referring to May thirty-first, two thousand five.
    (c) Deliveries outside the district; deliveries within the district of
  property  sold  or serviced elsewhere. Where a sale of tangible personal
  property or services, including an agreement therefor, is  made  in  the
  district  in  which  the  taxes  imposed  by this section apply, but the
  property sold, the property upon which the services  were  performed  or
  such  service  is  or will be delivered to the purchaser elsewhere, such
  sale will not be subject to taxes imposed by this section.  However,  if
  delivery  occurs  or will occur in the district where the tax imposed by
  this section applies, a vendor will be  required  to  collect  from  the
  purchaser  the  sales or compensating use taxes imposed by this section.
  For the purposes of this section, delivery shall be  deemed  to  include
  transfer  of  possession  to  the  purchaser  and  the  receiving of the
  property or of the service by the purchaser. The provisions  of  section
  twelve  hundred  fourteen  of  this  chapter shall be applicable to this
  section, but any reference in that section to a local sales or  use  tax
  imposed  by  a city, county or school district shall mean the additional
  taxes imposed by this section.
    (d) Deposit and disposition of revenue. (1) The  taxes,  interest  and
  penalties  imposed  pursuant  to  this  section  and received by the tax

commission,  after  deducting  the  amount  which  the  commissioner  of
  taxation  and  finance  shall  determine  to be necessary for reasonable
  costs  of  the  tax  commission   in   administering,   collecting   and
  distributing  such taxes, shall be deposited daily with such responsible
  banks, banking houses or trust companies, as may be  designated  by  the
  comptroller,  to  the  credit of the comptroller. Such an account may be
  established in one or more of such depositories. Such deposits shall  be
  kept  separate  and  apart from all other money in the possession of the
  comptroller. The comptroller shall require adequate  security  from  all
  such depositories. Of the total revenue collected or received under this
  section,  the  comptroller  shall retain in his hands such amount as the
  commissioner of taxation and finance may determine to be  necessary  for
  refunds under this section.
    (2)  On  or before the twelfth day of each month, after reserving such
  amount for such refunds and such costs, the commissioner of taxation and
  finance shall certify to the comptroller the amount of all  revenues  so
  received  during  the prior month as a result of the taxes, interest and
  penalties so imposed and in addition on or before the last day  of  June
  the  commissioner  shall  certify  the  amount of such revenues received
  during and including the first twenty-five days of June. The  amount  of
  revenues  so certified shall be deposited by the comptroller in the mass
  transportation  operating  assistance  fund   established   by   section
  eighty-eight-a   of   the  state  finance  law  to  the  credit  of  the
  metropolitan mass transportation operating assistance account therein.
    (e) The provision for a refund or credit contained in  clause  six  of
  subdivision (a) of section eleven hundred nineteen shall not apply.
    (f)  The exemption contained in paragraph thirty of subdivision (a) of
  section eleven hundred fifteen of this article shall not apply.
    (g) Notwithstanding  any  other  provision  of  state  or  local  law,
  ordinance or resolution to the contrary: (1) In the event that a county,
  city   or   school   district   located  in  the  metropolitan  commuter
  transportation district imposes  taxes  pursuant  to  the  authority  of
  subpart B of part I of article twenty-nine of this chapter and elects to
  provide  the clothing and footwear exemption authorized in paragraph one
  of subdivision (a) of section twelve hundred ten of this chapter, or the
  taxes provided for in section eleven hundred eight of this  article  are
  in  effect in a city located in such district, the exemption provided by
  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
  this article shall be applicable in such  portion  of  the  metropolitan
  commuter  transportation  district  in which such county, city or school
  district which elects to provide the  clothing  and  footwear  exemption
  authorized in paragraph one of subdivision (a) of section twelve hundred
  ten  of  this  chapter  is  located,  or where the taxes provided for in
  section eleven hundred eight of this  part  are  in  effect  in  a  city
  located  in  such district. The commissioner shall determine and certify
  to the comptroller  the  amount  of  revenue  forgone  at  the  rate  of
  three-eighths  of one percent under this section in such county, city or
  school district on account of sales of clothing  and  footwear  in  such
  county, city or school district.
    (2)  Commencing with the sales tax quarterly period which commences on
  March  first,  two  thousand,   the   commissioner   shall   make   such
  determinations  and  certifications  on  the  twelfth  day  of the month
  following the month in which sales tax quarterly returns are  due  under
  section  eleven  hundred thirty-six of this article with respect to such
  quarterly period for as long as such clothing  and  footwear  exemptions
  from such taxes imposed pursuant to the authority of article twenty-nine
  of  this  chapter or by section eleven hundred eight of this part are in
  effect. Neither the commissioner  nor  the  comptroller  shall  be  held

liable  for  any  inaccuracy  in such determinations and certifications.
  Such determinations and certifications may be based on such  information
  as  may be available to the commissioner at the time such determinations
  and  certifications  must  be  made  under  this  subdivision and may be
  estimated on the basis of percentages or other indices  calculated  from
  distributions  from  prior periods. The commissioner shall be authorized
  to require such information  as  the  commissioner  deems  necessary  to
  comply  with  the requirements of this subdivision from persons required
  to file returns under such section eleven  hundred  thirty-six  of  this
  article.
    (3)  By  the  fifteenth day of the month in which the commissioner has
  made the certifications to the comptroller described in paragraph two of
  this subdivision, the comptroller shall bill any county, city or  school
  district  in  such  metropolitan  commuter transportation district which
  provides such clothing and footwear exemption,  and  any  city  in  such
  district  in  which the taxes imposed by section eleven hundred eight of
  this part are in effect, an amount  equal  to  one-half  of  the  amount
  certified  to  the  comptroller  by  the commissioner in respect of such
  county, city or  school  district;  and  such  county,  city  or  school
  district  shall  pay  the  amount of such bill to the comptroller by the
  twenty-fifth day of such month. The comptroller shall deposit  any  such
  amounts  received  in  the mass transportation operating assistance fund
  established by section eighty-eight-a of the state finance  law  to  the
  credit  of  the  metropolitan  mass  transportation operating assistance
  account therein.
    (4) In the event that a county, city or school district  imposing  tax
  pursuant  to the authority of subpart B of part I of article twenty-nine
  of this chapter does not pay in full a bill described in paragraph three
  of this subdivision by the twenty-fifth day of the  month  described  in
  paragraphs  two  and  three  of  this subdivision, the comptroller shall
  deduct any amount not paid from  the  amount  of  the  next  payment  or
  payments   due   such  county,  city  or  school  district  pursuant  to
  subdivision (c) of section twelve  hundred  sixty-one  of  this  chapter
  until  such  amount  not  paid has been recovered. The comptroller shall
  deposit the amounts so deducted and recovered in the mass transportation
  operating assistance fund to be credited as provided in paragraph  three
  of this subdivision.
    (5)  In  the  event  that a city in which the taxes imposed by section
  eleven hundred eight of this article are in effect does not pay in  full
  a  bill  described  in  paragraph  three  of  this  subdivision  by  the
  twenty-fifth day of the month described in paragraphs two and  three  of
  this  subdivision, the comptroller shall deduct any amount not paid from
  the amount of any other moneys due such city from the  comptroller,  not
  otherwise  pledged, dedicated or encumbered pursuant to other state law,
  until such amount not paid has been  recovered.  The  comptroller  shall
  deposit the amounts so deducted and recovered in the mass transportation
  operating  assistance fund to be credited as provided in paragraph three
  of this subdivision.
    (6) The commissioner shall certify the amount of any over  calculation
  or  under  calculation  of  any certification required to be made to the
  comptroller under paragraph three of this subdivision as soon after  its
  discovery  as reasonably possible and subsequent bills to a city, county
  or school district to which the over calculation  or  under  calculation
  relates shall be adjusted accordingly, provided that the comptroller may
  adjust such number of subsequent bills as the comptroller shall consider
  reasonable  in  view of the amount of the adjustment and all other facts
  and circumstances.

(7) On the same date that  the  comptroller  is  required  to  bill  a
  county, city or school district an amount as provided in paragraph three
  of  this subdivision, the comptroller shall, after having first made any
  deposits required by section ninety-two-r of the state finance  law  and
  only  to  the  extent  that there are moneys remaining after having made
  such required deposits, withdraw from the state treasury, to  the  debit
  of  the  general  fund,  an  amount  equal  to  the total of the amounts
  required to be billed to counties, cities and school districts  pursuant
  to  such  subdivision  three  and  deposit such total amount in the mass
  transportation operating assistance fund to be credited as  provided  in
  such  paragraph  three.  The  amount  of  any  over calculation or under
  calculation determined  in  paragraph  six  of  this  subdivision  shall
  likewise  be  applied to the amounts required to be deposited under this
  paragraph, so that the amounts deposited under this paragraph equal  the
  total  of  the  amounts  required  to  be billed to counties, cities and
  school districts under such paragraph three, as  adjusted,  pursuant  to
  paragraph six of this subdivision.
    * (8)  Notwithstanding the foregoing provisions of this subdivision or
  other provisions of law: (i) For the period  commencing  October  first,
  two  thousand  ten,  and ending March thirty-first, two thousand eleven,
  there shall be no exemption for clothing and  footwear  from  the  taxes
  imposed  by  this  section,  and the commissioner shall not determine or
  certify any amount of revenue foregone under the foregoing provisions of
  this subdivision and the comptroller shall not bill any county, city, or
  school district located in such district that exempts for  clothing  and
  footwear  from  its taxes imposed pursuant to the authority of subpart B
  of part one of article twenty-nine of this chapter.
    (ii) For the period commencing April first, two thousand  eleven,  and
  ending  March thirty-first, two thousand twelve, while the exemption for
  clothing and footwear described in subparagraph (i) of paragraph  thirty
  of  subdivision  (a)  of  section eleven hundred fifteen of this article
  applies to the taxes imposed by this  section,  the  comptroller  shall,
  after having first made any deposits required by section ninety-two-r of
  the  state  finance  law  and  only  to the extent that there are moneys
  remaining after having made such required deposits,  withdraw  from  the
  state treasury, to the debit of the general fund, an amount equal to one
  hundred  percent  of the revenues foregone under this section on account
  of such exemption from the taxes imposed by this section, such amount of
  revenue foregone determined and calculated as provided in the  foregoing
  provisions  of  this  subdivision,  and deposit such total amount in the
  mass transportation operating assistance  fund  established  by  section
  eighty-eight-a   of   the  state  finance  law  to  the  credit  of  the
  metropolitan mass transportation operating assistance  account  therein.
  However,  if  during  such  period  a  county,  city, or school district
  located in  such  district  provides  the  exemption  for  clothing  and
  footwear  described  in  either  subparagraph  (i)  or (ii) of paragraph
  thirty of subdivision (a) of section  eleven  hundred  fifteen  of  this
  article from its taxes imposed pursuant to the authority of subpart B of
  part  one  of article twenty-nine of this chapter, then the commissioner
  shall determine and calculate the amount of  revenue  foregone  in  such
  county, city or school district on account of the exemptions of both the
  state  and  the  county,  city  or school district and the state and the
  county, city or school district shall  each  be  responsible  for  fifty
  percent  of  such  revenue  foregone  in  accordance  with the foregoing
  provisions of this subdivision.
    * NB Repealed April 1, 2012
    (h) Notwithstanding any provision of law to the contrary:

(1) The commissioner shall determine and certify  to  the  comptroller
  the  amount  of revenue foregone as a result of the cents per gallon tax
  in paragraph two of subdivision (m) of section eleven hundred eleven  of
  this part in lieu of tax at the rate provided in subdivision (a) of this
  section.
    (2)  Commencing  with the sales tax quarterly period beginning on June
  first, two thousand six, the commissioner shall make such determinations
  and certifications on the twelfth day of the month following  the  month
  in  which  sales  tax  quarterly  returns  are  due under section eleven
  hundred thirty-six of  this  article  with  respect  to  such  quarterly
  period.  Such  determinations  and  certifications  may be based on such
  information as may be available to the commissioner  at  the  time  such
  determinations  and  certifications must be made under this subdivision.
  The commissioner shall be authorized to require such information as  the
  commissioner  deems  necessary  to  comply with the requirements of this
  subdivision from persons required to file  returns  under  such  section
  eleven hundred thirty-six.
    (3)  The  comptroller  shall,  after  having  first  made any deposits
  required by section ninety-two-r of the state finance law  and  only  to
  the  extent  that  there  are  moneys  remaining  after having made such
  required deposits, withdraw from the state treasury, to the debit of the
  general fund, and shall deposit the amount certified by the commissioner
  as such revenue foregone in the mass transportation operating assistance
  fund established by section eighty-eight-a of the state finance  law  to
  the  credit of the metropolitan mass transportation operating assistance
  account therein.
    (4) Neither the commissioner nor the comptroller shall be held  liable
  for  any  inaccuracy  in  such  determinations  and  certifications. The
  commissioner shall certify the amount of any over calculation  or  under
  calculation  of any certification required to be made to the comptroller
  under this  subdivision  as  soon  after  its  discovery  as  reasonably
  possible.