New York Tax Law

Every section of the New York Tax Law, in order — 1,429 sections. Source: NY Senate Open Legislation, current through November 4, 2026.

• N.Y. Tax Law § 1087 — Limitations on credit or refund
• N.Y. Tax Law § 1088 — Interest on overpayment
• N.Y. Tax Law § 1089 — Petition to tax commission
• N.Y. Tax Law § 1090 — Review of tax commission decision
• N.Y. Tax Law § 1091 — Mailing rules; holidays; miscellaneous
• N.Y. Tax Law § 1092 — Collection, levy and liens
• N.Y. Tax Law § 1093 — Transferees
• N.Y. Tax Law § 1094 — Jeopardy assessment
• N.Y. Tax Law § 1095 — Criminal penalties; cross-reference
• N.Y. Tax Law § 1096 — General powers of tax commission
• N.Y. Tax Law § 1097 — Disposition of revenue
• N.Y. Tax Law § 1101 — Definitions
• N.Y. Tax Law § 1102 — Prepayment of sales tax on motor fuel and diesel motor fuel
• N.Y. Tax Law § 1103 — Prepayment of sales tax on cigarettes
• N.Y. Tax Law § 1104 — Convention center hotel unit fee
• N.Y. Tax Law § 1105 — Imposition of sales tax
• N.Y. Tax Law § 1105-a — Reduced tax rate on certain energy sources and services
• N.Y. Tax Law § 1105-b — Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production
• N.Y. Tax Law § 1106 — Transitional provisions
• N.Y. Tax Law § 1107 — Temporary municipal assistance sales and compensating use taxes for cities of one million or more
• N.Y. Tax Law § 1108 — Temporary municipal assistance sales and compensating use taxes for cities of under one million
• N.Y. Tax Law § 1109 — Sales and compensating use taxes for the metropolitan commuter transportation district
• N.Y. Tax Law § 1110 — Imposition of compensating use tax
• N.Y. Tax Law § 1111 — Special rules for computing receipts and consideration
• N.Y. Tax Law § 1112 — Taxes imposed on qualified Indian reservations
• N.Y. Tax Law § 1115 — Exemptions from sales and use taxes
• N.Y. Tax Law § 1116 — Exempt organizations
• N.Y. Tax Law § 1117 — Certain sales of motor vehicles and vessels
• N.Y. Tax Law § 1118 — Exemptions from use tax
• N.Y. Tax Law § 1119 — Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...
• N.Y. Tax Law § 1120 — Refunds and credits with respect to motor fuel and diesel motor fuel
• N.Y. Tax Law § 1121 — Refunds and credits with respect to cigarettes
• N.Y. Tax Law § 1122 — Exemption from tax on amusement charges
• N.Y. Tax Law § 1123 — Exemption from tax on the charge of a roof garden, cabaret or other similar place
• N.Y. Tax Law § 1131 — Definitions
• N.Y. Tax Law § 1132 — Collection of tax from customer; proof required for registration of motor vehicles
• N.Y. Tax Law § 1133 — Liability for the tax
• N.Y. Tax Law § 1134 — Registration
• N.Y. Tax Law § 1135 — Records to be kept
• N.Y. Tax Law § 1136 — Returns
• N.Y. Tax Law § 1137 — Payment of tax
• N.Y. Tax Law § 1137-a — Returns of estimated tax and payments
• N.Y. Tax Law § 1138 — Determination of tax
• N.Y. Tax Law § 1139 — Refunds
• N.Y. Tax Law § 1140 — Remedies exclusive
• N.Y. Tax Law § 1141 — Proceedings to recover tax
• N.Y. Tax Law § 1142 — General powers of the tax commission
• N.Y. Tax Law § 1142-a — Special requirements relating to the service of providing parking, garaging or storing for motor vehicles
• N.Y. Tax Law § 1143 — Administration of oaths and compelling testimony
• N.Y. Tax Law § 1144 — Reference to tax
• N.Y. Tax Law § 1145 — Penalties and interest
• N.Y. Tax Law § 1146 — Returns to be secret
• N.Y. Tax Law § 1147 — Notices and limitations of time
• N.Y. Tax Law § 1148 — Deposit and disposition of revenue
• N.Y. Tax Law § 1150 — Special fee on paging devices
• N.Y. Tax Law § 1160 — Special tax on passenger car rentals
• N.Y. Tax Law § 1165 — Administrative provisions
• N.Y. Tax Law § 1166 — Transitional provisions
• N.Y. Tax Law § 1166-a — Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district
• N.Y. Tax Law § 1166-b — Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district
• N.Y. Tax Law § 1167 — Deposit and disposition of revenue
• N.Y. Tax Law § 1170 — Short title
• N.Y. Tax Law § 1171 — Definitions
• N.Y. Tax Law § 1172 — Legislative finding
• N.Y. Tax Law § 1173 — Authority to enter agreement
• N.Y. Tax Law § 1174 — Relationship to state law
• N.Y. Tax Law § 1175 — Agreement requirements
• N.Y. Tax Law § 1176 — Cooperating sovereigns
• N.Y. Tax Law § 1177 — Limited binding and beneficial effect
• N.Y. Tax Law § 1178 — Seller and third party liability
• N.Y. Tax Law § 1180 — Definitions
• N.Y. Tax Law § 1181 — Imposition of tax
• N.Y. Tax Law § 1182 — Imposition of compensating use tax
• N.Y. Tax Law § 1183 — Vapor products dealer registration and renewal
• N.Y. Tax Law § 1184 — Administrative provisions
• N.Y. Tax Law § 1185 — Criminal penalties
• N.Y. Tax Law § 1186 — Deposit and disposition of revenue
• N.Y. Tax Law § 1190 — Definitions
• N.Y. Tax Law § 1191 — Imposition of state-wide peer-to-peer tax
• N.Y. Tax Law § 1192 — Imposition of metropolitan commuter transportation district tax
• N.Y. Tax Law § 1193 — Imposition of regional transportation tax
• N.Y. Tax Law § 1194 — Collection of tax
• N.Y. Tax Law § 1195 — Presumption
• N.Y. Tax Law § 1196 — Administrative provisions
• N.Y. Tax Law § 1197 — Deposit and disposition of revenue
• N.Y. Tax Law § 1200 — Authorization to impose occupancy tax on short term rental units
• N.Y. Tax Law § 1201 — Taxes administered by cities of one million or more
• N.Y. Tax Law § 1201-a — Credits against taxes administered by cities of one million or more
• N.Y. Tax Law § 1201-b — Additional credits against taxes administered by cities of one million or more
• N.Y. Tax Law § 1201-c — Credits against taxes administered by cities of one million or more
• N.Y. Tax Law § 1201-d — Dedication of taxes authorized for cities and counties
• N.Y. Tax Law § 1201-e — Credit
• N.Y. Tax Law § 1202 — Taxes administered by counties not wholly within a city
• N.Y. Tax Law § 1202-a — Hotel or motel taxes in Onondaga county
• N.Y. Tax Law § 1202-aa — Hotel or motel taxes in Tioga county
• N.Y. Tax Law § 1202-aa — Hotel or motel taxes in the city of Peekskill
• N.Y. Tax Law § 1202-aa — Hotel or motel taxes in Schoharie county
• N.Y. Tax Law § 1202-aa — Hotel and motel tax in Washington county
• N.Y. Tax Law § 1202-aa — Occupancy tax in the city of White Plains
• N.Y. Tax Law § 1202-aa — Hotel or motel taxes in Orange county
• N.Y. Tax Law § 1202-aa — Occupancy tax in the city of New Rochelle
• N.Y. Tax Law § 1202-AA-1 — Hotel or motel taxes in the town of Montgomery
• N.Y. Tax Law § 1202-aaa — Occupancy tax in the city of Rye
• N.Y. Tax Law § 1202-b — Hotel or motel taxes in Broome county
• N.Y. Tax Law § 1202-bb — Occupancy tax in the Village of Rye Brook
• N.Y. Tax Law § 1202-bbb — Occupancy tax in the of village of Catskill
• N.Y. Tax Law § 1202-c — Hotel or motel taxes in Jefferson county
• N.Y. Tax Law § 1202-cc — Hotel or motel taxes in Franklin county
• N.Y. Tax Law § 1202-cc — Hotel or motel taxes in Delaware county
• N.Y. Tax Law § 1202-d — Hotel or motel taxes in Oneida county
• N.Y. Tax Law § 1202-dd — Hotel or motel taxes in Fulton county
• N.Y. Tax Law § 1202-dd — Hotel or motel taxes in the town of Greenburgh and specified villages therein and in the village of Sleepy Hollow
• N.Y. Tax Law § 1202-dd — Hotel or motel taxes in the city of Hudson
• N.Y. Tax Law § 1202-dd — Occupancy tax in the village of Mamaroneck
• N.Y. Tax Law § 1202-dd — Occupancy tax in the village of Port Chester
• N.Y. Tax Law § 1202-DD-1 — Occupancy tax in the village of Harrison
• N.Y. Tax Law § 1202-DD-2 — Hotel or motel taxes in the town of Fishkill and in the village of Fishkill
• N.Y. Tax Law § 1202-e — Hotel or motel taxes in Schenectady county
• N.Y. Tax Law § 1202-ee — Hotel or motel taxes in the town of Woodbury
• N.Y. Tax Law § 1202-eee — Hotel or motel taxes in the village of Woodbury
• N.Y. Tax Law § 1202-f — Hotel or motel taxes in Tompkins county
• N.Y. Tax Law § 1202-ff — Occupancy tax in the city of Port Jervis
• N.Y. Tax Law § 1202-ff — Hotel or motel taxes in Chenango county
• N.Y. Tax Law § 1202-g — Hotel or motel taxes in Cortland county
• N.Y. Tax Law § 1202-g — Hotel or motel taxes in Steuben county
• N.Y. Tax Law § 1202-g — Hotel or motel taxes in the county of Westchester
• N.Y. Tax Law § 1202-G-1 — Hotel or motel taxes in Saratoga county and the city of Saratoga Springs
• N.Y. Tax Law § 1202-gg — Hotel or motel taxes in the town of Wallkill
• N.Y. Tax Law § 1202-gg — Hotel or motel taxes in the city of Ithaca
• N.Y. Tax Law § 1202-gg — Hotel or motel taxes in the town of Mount Pleasant
• N.Y. Tax Law § 1202-GG-1 — Hotel or motel taxes in the town of Cornwall
• N.Y. Tax Law § 1202-GG-2 — Hotel or motel taxes in the town of Newburgh
• N.Y. Tax Law § 1202-h — Hotel or motel taxes in the county of Oswego
• N.Y. Tax Law § 1202-h — Hotel or motel taxes in Chemung county
• N.Y. Tax Law § 1202-hh — Occupancy tax in the village of Briarcliff Manor
• N.Y. Tax Law § 1202-HH-1 — Hotel or motel taxes in the town of Chester
• N.Y. Tax Law § 1202-HH-2 — Occupancy tax in the village of Nyack
• N.Y. Tax Law § 1202-HH-2 — Hotel or motel taxes in the village of Cold Spring
• N.Y. Tax Law § 1202-HH-3 — Hotel or motel taxes in the city of Newburgh
• N.Y. Tax Law § 1202-hhh — Occupancy tax in the village of Skaneateles
• N.Y. Tax Law § 1202-hhh — Occupancy tax in the town of Skaneateles
• N.Y. Tax Law § 1202-i — Hotel or motel taxes in Schuyler county
• N.Y. Tax Law § 1202-ii — Hotel or motel taxes in the town of Goshen
• N.Y. Tax Law § 1202-ii — Hotel or motel taxes in the village of Goshen
• N.Y. Tax Law § 1202-iii — Hotel or motel taxes in the town of Highlands
• N.Y. Tax Law § 1202-j — Hotel and motel taxes in Sullivan county
• N.Y. Tax Law § 1202-j — Hotel or motel taxes in Chautauqua county
• N.Y. Tax Law § 1202-j — Hotel or motel taxes in Otsego county
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in Columbia county
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the village of South Blooming Grove
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the town of Ramapo
• N.Y. Tax Law § 1202-jj — Occupancy tax in the town of Ossining
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the village of Greenwood Lake
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the town of New Windsor
• N.Y. Tax Law § 1202-jj — Occupancy tax in the of village of Coxsackie
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the city of Cortland
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the city of Binghamton
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the town of Clarkstown
• N.Y. Tax Law § 1202-jj — Hotel or motel taxes in the town of Wawayanda
• N.Y. Tax Law § 1202-k — Hotel or motel taxes in Montgomery county
• N.Y. Tax Law § 1202-k — Hotel or motel taxes in the county of Rockland
• N.Y. Tax Law § 1202-kk — Hotel or motel taxes in the city of Buffalo
• N.Y. Tax Law § 1202-kk — Hotel or motel taxes in the village of Chester
• N.Y. Tax Law § 1202-kk — Occupancy tax in the town of Dickinson
• N.Y. Tax Law § 1202-kk — Occupancy tax in the city of Oneonta
• N.Y. Tax Law § 1202-kkk — Occupancy tax in the town of Cheektowaga
• N.Y. Tax Law § 1202-kkk — Hotel or motel taxes in the city of Mount Vernon
• N.Y. Tax Law § 1202-l — Hotel and motel taxes in Ulster county
• N.Y. Tax Law § 1202-l — Hotel or motel taxes in Niagara Falls
• N.Y. Tax Law § 1202-l — Hotel or motel taxes in the city of Canandaigua
• N.Y. Tax Law § 1202-ll — Occupancy tax in the town of Clinton
• N.Y. Tax Law § 1202-ll — Hotel or motel taxes in the town of Monroe
• N.Y. Tax Law § 1202-ll — Occupancy tax in the town of Rhinebeck
• N.Y. Tax Law § 1202-ll — Hotel or motel taxes in the county of St
• N.Y. Tax Law § 1202-ll — Hotel or motel taxes in the town of Gardiner
• N.Y. Tax Law § 1202-ll — Occupancy tax in the city of Kingston
• N.Y. Tax Law § 1202-ll — Hotel, motel or beach club taxes in the village of Atlantic Beach
• N.Y. Tax Law § 1202-ll — Occupancy tax in the town of Amherst
• N.Y. Tax Law § 1202-m — Hotel or motel taxes in Livingston county
• N.Y. Tax Law § 1202-mm — Hotel or motel taxes in the city of Beacon
• N.Y. Tax Law § 1202-n — Hotel or motel taxes in Rensselaer county
• N.Y. Tax Law § 1202-nn — Hotel or motel taxes in the city of Poughkeepsie
• N.Y. Tax Law § 1202-nnn — Occupancy tax in the city of Syracuse
• N.Y. Tax Law § 1202-nnn — Hotel or motel taxes in the town of Poughkeepsie
• N.Y. Tax Law § 1202-nnn — Occupancy tax in the town of Cortlandt
• N.Y. Tax Law § 1202-o — Hotel or motel taxes in the city of Lockport, Niagara county
• N.Y. Tax Law § 1202-o — Hotel and motel taxes in Suffolk county
• N.Y. Tax Law § 1202-o — Hotel or motel taxes in Seneca county
• N.Y. Tax Law § 1202-oo — Occupancy tax in the city of Utica
• N.Y. Tax Law § 1202-p — Hotel or motel taxes in Madison county
• N.Y. Tax Law § 1202-pp — Occupancy tax in the city of Rome
• N.Y. Tax Law § 1202-q — Hotel or motel taxes in Cayuga county
• N.Y. Tax Law § 1202-q — Hotel and motel taxes in Nassau county
• N.Y. Tax Law § 1202-r — Hotel or motel taxes in Genesee county
• N.Y. Tax Law § 1202-rr — Hotel or motel taxes in the city of Batavia
• N.Y. Tax Law § 1202-rr — Occupancy tax in the town of Lancaster
• N.Y. Tax Law § 1202-s — Hotel or motel taxes in Essex county
• N.Y. Tax Law § 1202-t — Hotel or motel taxes in Ontario county
• N.Y. Tax Law § 1202-t — Hotel or motel taxes in Niagara county
• N.Y. Tax Law § 1202-u — Hotel and motel taxes in Cattaraugus county