Definitions
Source:
Section 1215 — Definitions, https://www.nysenate.gov/legislation/laws/TAX/1215 (updated Sep. 22, 2014; accessed Feb. 21, 2026).
1210
Taxes of cities and counties administered by state tax commission 1210–A
Sales and compensating use tax for purposes of the Suffolk county drinking water protection program 1210–B
Sales and compensating use tax within Suffolk county for purposes of stabilizing property taxes and either paying certain judgments, comp... 1210–C
Sales and compensating use tax for purposes of the Schenectady county metroplex development authority 1210–E
Sales and compensating use taxes within Herkimer county 1210–F
Sales and compensating use tax for purposes of the Suffolk county water quality restoration fund 1211
Taxes of certain cities and school districts administered by state tax commission 1212
Certain taxes of school districts administered by commissioner 1212–A
Certain taxes of cities of one million or more administered by commissioner of taxation and finance 1213
Deliveries outside the jurisdiction where sale is made 1214
Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels 1215
Definitions 1216
Special transitional provisions for utility services 1217
General transitional provisions 1218
Incorporation of articles twenty-eight and twenty-nine into local enactments
Taxes of cities and counties administered by state tax commission 1210–A
Sales and compensating use tax for purposes of the Suffolk county drinking water protection program 1210–B
Sales and compensating use tax within Suffolk county for purposes of stabilizing property taxes and either paying certain judgments, comp... 1210–C
Sales and compensating use tax for purposes of the Schenectady county metroplex development authority 1210–E
Sales and compensating use taxes within Herkimer county 1210–F
Sales and compensating use tax for purposes of the Suffolk county water quality restoration fund 1211
Taxes of certain cities and school districts administered by state tax commission 1212
Certain taxes of school districts administered by commissioner 1212–A
Certain taxes of cities of one million or more administered by commissioner of taxation and finance 1213
Deliveries outside the jurisdiction where sale is made 1214
Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels 1215
Definitions 1216
Special transitional provisions for utility services 1217
General transitional provisions 1218
Incorporation of articles twenty-eight and twenty-nine into local enactments
