New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1112
Taxes imposed on qualified Indian reservations
§ 1112. Taxes imposed on qualified Indian reservations.
# (a)
Where property or services subject to sales or compensating use tax have been purchased on or from a qualified Indian reservation, as defined in section four hundred seventy of this chapter, the purchaser shall not be relieved of his or her liability to pay the tax due. Such tax due and not collected shall be paid by the purchaser directly to the department.
# (b)
The tax due and not collected pursuant to subdivision (a) of this section may be reported and paid by means of such personal income tax forms or other tax forms as the commissioner deems appropriate.
# (c)
The provisions of section two hundred eighty-four-e of this chapter concerning sales of motor fuel and Diesel motor fuel on qualified Indian reservations shall apply to the prepayment of sales tax imposed on motor fuel and Diesel motor fuel pursuant to section eleven hundred two of this article in the same manner and with the same force and effect as if the provisions of such section two hundred eighty-four-e had been incorporated in full into this article, except to the extent that any such provision is either inconsistent with a provision of such section eleven hundred two or not relevant thereto.
# (d)
The provisions of section four hundred seventy-one-e of this chapter concerning sales of cigarettes on qualified Indian reservations shall apply to the prepayment of sales tax imposed on cigarettes pursuant to section eleven hundred three of this article in the same manner and with the same force and effect as if the provisions of such section four hundred seventy-one-e had been incorporated in full into this article, except to the extent that any such provision is either inconsistent with a provision of such section eleven hundred three or is not relevant thereto.
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In this article (40 sections)
- 1101 · Definitions
- 1102 · Prepayment of sales tax on motor fuel and diesel motor fuel
- 1103 · Prepayment of sales tax on cigarettes
- 1104 · Convention center hotel unit fee
- 1105 · Imposition of sales tax
- 1105-A · Reduced tax rate on certain energy sources and services
- 1105-B · Exemptions for certain parts, tools, supplies and services…
- 1106 · Transitional provisions
- 1107 · Temporary municipal assistance sales and compensating use taxes…
- 1108 · Temporary municipal assistance sales and compensating use taxes…
- 1109 · Sales and compensating use taxes for the metropolitan commuter…
- 1110 · Imposition of compensating use tax
- 1111 · Special rules for computing receipts and consideration
- 1112 · Taxes imposed on qualified Indian reservations
- 1115 · Exemptions from sales and use taxes
- 1116 · Exempt organizations
- 1117 · Certain sales of motor vehicles and vessels
- 1118 · Exemptions from use tax
- 1119 · Subject to the conditions and limitations provided for herein, a…
- 1120 · Refunds and credits with respect to motor fuel and diesel motor…
- 1121 · Refunds and credits with respect to cigarettes
- 1122 · Exemption from tax on amusement charges
- 1123 · Exemption from tax on the charge of a roof garden, cabaret or…
- 1131 · Definitions
- 1132 · Collection of tax from customer; proof required for registration…
- 1133 · Liability for the tax
- 1134 · Registration
- 1135 · Records to be kept
- 1136 · Returns
- 1137 · Payment of tax
- 1137-A · Returns of estimated tax and payments
- 1138 · Determination of tax
- 1139 · Refunds
- 1140 · Remedies exclusive
- 1141 · Proceedings to recover tax
- 1142 · General powers of the tax commission
- 1142-A · Special requirements relating to the service of providing…
- 1143 · Administration of oaths and compelling testimony
- 1144 · Reference to tax
- 1145 · Penalties and interest