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Department of Taxation and Finance

Miscellaneous tax up-to-date information

Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.


MT-203-I

TP-584-I


MT-203-I

On Form MT-203-I (10/20), Instructions for Form MT-203, under the heading Instructions for Form MT-203-S, the definition for Wholesale price has changed. As of October 1, 2020, the definition of wholesale price for tobacco products has been revised to be the price for which the tobacco products are sold to a distributor, before the allowance of any discount, trade allowance, rebate or other reduction, and including the federal excise taxes paid by the manufacturer or other person. The invoice received by a distributor for its purchase of a tobacco product is presumptive evidence of the wholesale price of the tobacco product.

The industry standard adjustment ratio can no longer be used as an alternative computation of the wholesale price on tobacco products possessed for sale in New York State on or after October 1, 2020. 

Refer to the definition of Wholesale price under Definitions on Form MT-203-I, page 1, when completing the schedules on Form MT-203-S. For more information, see TSB-M-20(1)M, Summary of Alcoholic Beverages Tax, Cigarette and Tobacco Products Tax, and Sales and Use Tax Changes Enacted in the 2020-2021 Budget Bill.


TP-584-I

On Form TP-584-I, Instructions for Form TP-584, Combined Real Estate Transfer Tax Return, Credit Line Mortgage Certificate, and Certification of Exemption from the Payment of Estimated Personal Income Tax, the return address, Need help?, and Privacy notification information sections were updated, and because of an amendment to section 105.20(1)(e) of the Income Tax Regulations, the definition of permanent place of abode on page 6 was revised.


Other information

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