§ 1112 — Taxes imposed on qualified Indian reservations

New York § 1112

• Jurisdiction: New York
• Law TAX: Tax
• Part 2: Imposition of Taxes
• Art. 28: Sales and Compensating Use Taxes

Text

§ 1112. Taxes imposed on qualified Indian reservations. (a) Where\nproperty or services subject to sales or compensating use tax have been\npurchased on or from a qualified Indian reservation, as defined in\nsection four hundred seventy of this chapter, the purchaser shall not be\nrelieved of his or her liability to pay the tax due. Such tax due and\nnot collected shall be paid by the purchaser directly to the department.\n (b) The tax due and not collected pursuant to subdivision (a) of this\nsection may be reported and paid by means of such personal income tax\nforms or other tax forms as the commissioner deems appropriate.\n (c) The provisions of section two hundred eighty-four-e of this\nchapter concerning sales of motor fuel and Diesel motor fuel on\nqualified Indian reservations shall apply to the prepayment of sales tax\nimposed on motor fuel and Diesel motor fuel pursuant to section eleven\nhundred two of this article in the same manner and with the same force\nand effect as if the provisions of such section two hundred\neighty-four-e had been incorporated in full into this article, except to\nthe extent that any such provision is either inconsistent with a\nprovision of such section eleven hundred two or not relevant thereto.\n (d) The provisions of section four hundred seventy-one-e of this\nchapter concerning sales of cigarettes on qualified Indian reservations\nshall apply to the prepayment of sales tax imposed on cigarettes\npursuant to section eleven hundred three of this article in the same\nmanner and with the same force and effect as if the provisions of such\nsection four hundred seventy-one-e had been incorporated in full into\nthis article, except to the extent that any such provision is either\ninconsistent with a provision of such section eleven hundred three or is\nnot relevant thereto.\n