State Codes and Statutes

Statutes > New-york > Rel > Article-6 > 66

§ 66. License   fee   in   lieu  of  all  franchise,  excise,  income,  corporation and sales and compensating use taxes. Each  cooperative  and  foreign  corporation  doing  business  in  this  state  pursuant to this  chapter shall pay annually, on or before the first day of July,  to  the  state tax commission, a fee of ten dollars, but shall be exempt from all  other  franchise, excise, income, corporation and sales and compensating  use taxes whatsoever. The exemption from the sales and compensating  use  taxes  provided  by  this  section  shall not apply to the taxes imposed  pursuant to section eleven hundred seven or eleven hundred eight of  the  tax  law.  Nothing  contained  in this section shall be deemed to exempt  such corporations from collecting and paying over sales and compensating  use taxes on retail sales of tangible  personal  property  and  services  made  by  such  corporations  to  purchasers  required to pay such taxes  imposed pursuant to article twenty-eight or authorized pursuant  to  the  authority of article twenty-nine of the tax law.

State Codes and Statutes

Statutes > New-york > Rel > Article-6 > 66

§ 66. License   fee   in   lieu  of  all  franchise,  excise,  income,  corporation and sales and compensating use taxes. Each  cooperative  and  foreign  corporation  doing  business  in  this  state  pursuant to this  chapter shall pay annually, on or before the first day of July,  to  the  state tax commission, a fee of ten dollars, but shall be exempt from all  other  franchise, excise, income, corporation and sales and compensating  use taxes whatsoever. The exemption from the sales and compensating  use  taxes  provided  by  this  section  shall not apply to the taxes imposed  pursuant to section eleven hundred seven or eleven hundred eight of  the  tax  law.  Nothing  contained  in this section shall be deemed to exempt  such corporations from collecting and paying over sales and compensating  use taxes on retail sales of tangible  personal  property  and  services  made  by  such  corporations  to  purchasers  required to pay such taxes  imposed pursuant to article twenty-eight or authorized pursuant  to  the  authority of article twenty-nine of the tax law.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rel > Article-6 > 66

§ 66. License   fee   in   lieu  of  all  franchise,  excise,  income,  corporation and sales and compensating use taxes. Each  cooperative  and  foreign  corporation  doing  business  in  this  state  pursuant to this  chapter shall pay annually, on or before the first day of July,  to  the  state tax commission, a fee of ten dollars, but shall be exempt from all  other  franchise, excise, income, corporation and sales and compensating  use taxes whatsoever. The exemption from the sales and compensating  use  taxes  provided  by  this  section  shall not apply to the taxes imposed  pursuant to section eleven hundred seven or eleven hundred eight of  the  tax  law.  Nothing  contained  in this section shall be deemed to exempt  such corporations from collecting and paying over sales and compensating  use taxes on retail sales of tangible  personal  property  and  services  made  by  such  corporations  to  purchasers  required to pay such taxes  imposed pursuant to article twenty-eight or authorized pursuant  to  the  authority of article twenty-nine of the tax law.