Handbook of New York State and Local Taxes, et al.

The Handbook of New York State and Local Taxes provides a general descriptive overview of the taxes which New York State and its local governments impose, and is revised periodically to reflect recently enacted law changes. It does not include non-tax revenue sources such as motor vehicle fees and the Lottery. Instead, it focuses on taxes, especially those administered by the Department of Taxation and Finance.
To download the entire publication, the October 2006 Edition, please visit here.
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Tax Department Announces Discontinuation of Publication 352, which is Income Tax Forms and Instructions and Selected Corporation and Withholding Tax Forms. However, the CD-ROM of the publication is available for sale. View the document.
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For you policy wonks, Streamlining New York's Sales Tax: Examining Requirements for Compliance with the Streamlined Sales and Use Tax Agreement

The Streamlined Sales Tax Project was founded in March 2000, with the purpose of developing measures to simplify and unify state and local sales taxes. The extent to which New York should participate in the nationwide e sales tax streamlining effort is an important state fiscal policy issue.
This report highlights the key features of the Streamlined Sales and Use Tax Agreement and examines the extent to which New York's current State and local sales tax complies with its provisions. To download the entire publication, go here, which will lead you to a 107-page PDF.
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Higher top tax rates on individual income, higher sales tax rates, and the existence of state-level inheritance or gift taxes all tend to slightly reduce a stateƂ’s share of the national entrepreneurial stock, according to a study by the U.S. Small Business Administration.

The report State Tax Policy and Entrepreneurial Activity also discovered that top marginal tax rates on individual and corporate income do not have statistically significant effects on state entrepreneurship rates, but states with higher sales tax rates tend to have higher entrepreneurship rates. The study was written by Donald Bruce, and John Deskins with funding from the Office of Advocacy.

A copy of this report can be obtained here, and the research summary here. Should you need further information, please feel free to contact Joseph Johnson at (202) 205-6533 or advocacy@sba.gov.

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