New York Codes, Rules and Regulations (NYCRR)

Title 20 Part 531

Department of Taxation and Finance

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20 NYCRR 531.1 - Imposition of compensating use tax

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20 NYCRR 531.2 - Definitions

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20 NYCRR 531.3 - Basis of tax

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20 NYCRR 531.4 - Property used outside of State prior to use in New York

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20 NYCRR 531.5 - Exemptions from the compensating use tax

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20 NYCRR 531.6 - Reporting of sales and use tax by purchasers not required to file periodic returns

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