New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1254
Duty to collect taxes
§ 1254. Duty to collect taxes.
# (a)
Every person required to collect tax, as defined in section eleven hundred thirty-one, who is required to collect any state tax imposed under sections eleven hundred five, eleven hundred six or eleven hundred ten, shall at the same time collect any applicable tax imposed by a city, county or school district under the authority of sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A, and where the state tax is a retail sales tax, shall also collect any compensating use tax which may be applicable as provided in sections twelve hundred thirteen or twelve hundred fourteen.
# (b)
Where the state of New York, any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions sells services or property of a kind ordinarily sold by private persons it shall be considered a vendor for purposes of the taxes imposed under the authority of sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve and twelve hundred twelve-A and shall be required to collect the taxes imposed by cities, counties and school districts under the authority of such sections.
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In this article (40 sections)
- 1215 · Definitions
- 1216 · Special transitional provisions for utility services
- 1217 · General transitional provisions
- 1218 · Incorporation of articles twenty-eight and twenty-nine into…
- 1220 · Territorial limitations
- 1221 · Taxes not authorized
- 1222 · Taxes to be in addition to others
- 1223 · Limitations on rates
- 1224 · Prior rights assigned counties and cities
- 1230 · Exempt organizations
- 1231 · Certain restrictions against double taxation
- 1235 · Taxes paid to other jurisdictions
- 1240 · Administration and collection
- 1241 · Joint administration and collection of taxes by counties and…
- 1242 · Limitations on assessment
- 1243 · Judicial review
- 1250 · Administration and collection
- 1251 · Returns
- 1252 · Payment of tax
- 1253 · Registration
- 1254 · Duty to collect taxes
- 1256 · Cooperation by localities
- 1257 · Preparation of model local laws, resolutions and regulations by…
- 1260 · Revenues resulting from taxes administered by cities over one…
- 1261 · Revenues resulting from taxes administered by the commissioner
- 1261-A · Revenues from certain taxes imposed by Washington and Warren…
- 1262 · Disposition of revenues from taxes imposed by cities under one…
- 1262-A · Sales tax; Tompkins county
- 1262-B · The Westchester county property tax stabilization and relief…
- 1262-C · Allocation of revenue from sales and use taxes to villages…
- 1262-D · Allocation and distribution of revenues from sales and use…
- 1262-E · Establishment of local government assistance programs in…
- 1262-F · Allocation and distribution of revenues from sales and use…
- 1262-G · The Monroe county sales tax adjustment act
- 1262-G*2 · Oneida county allocation and distribution of net collections…
- 1262-H · Allocation and distribution of net collections from the…
- 1262-I · Allocation of net collections from the additional one percent…
- 1262-J · Allocation and distribution of net collections from the…
- 1262-K · Allocation and distribution of net collections in Oswego county
- 1262-L · Allocation and distribution of net collections from the…