N.Y. Comp. Codes R. & Regs. tit. 9 § 1640-6.2

Current through Register Vol. 46, No. 25, June 18, 2024

Section 1640-6.2 - State taxes

(a) General. Subdivision 1 of section 52 of the Public Housing Law, as amended, states that "an authority shall be exempt from the payment of (a) any taxes or fees to the state or any subdivision thereof and (b) any fees to any officer or employee of the State or any subdivision thereof, except where it is provided by or pursuant to law that such officer or employee is personally entitled to such fees as compensation for services rendered or performed by him in his official capacity." With the exception of the State tax on gasoline (see subdivision [c] of this section), the exemption appears to be automatic and neither the statute nor the regulations prescribe procedures for local agencies to follow with respect to the exemptions.

(b) Fees to salaried and non-salaried officials. Certain officials of the State or its subdivisions, such as city marshals, do not draw salaries from the State or subdivision, but depend on fees, as fixed by statute, for their compensation. Local agencies are not exempt from the payment of fees to such officials. Other officials of the State or its subdivisions, such as sheriffs, are salaried officials in some localities and are non-salaried officials, depending on fees fixed by statute for their compensation, in other localities. Salaried officials are not, ordinarily, personally entitled by law to the fees and the local agency is therefore exempt from the payment of fees to such officials. The local agency should establish the status of the officials it deals with and should pay fees only to such employees of the State or its subdivisions as are personally entitled by law to the fees as compensation for services rendered or performed by them. An opinion of the State Attorney-General holds that it is proper for a local agency to pay a sheriff for "unpredictable disbursements which may arise, such as labor employed to make an eviction" even though the local agency would otherwise be exempt from the payment of fees to such official. The "unpredictable" in this opinion refers to the total amount of the charge to be made for the services to be rendered or performed.

(c) State gasoline tax. To obtain the exemption from the State gasoline tax of four cents per gallon, local agencies must furnish their suppliers with an exemption certificate at the end of each month. The exemption certificate is not supplied by State, but is made out by the local agency, preferably on its letterhead. A specimen exemption certificate is shown as Exhibit 4 of Appendix S-6. This certificate must be typewritten or prepared by using ink or indelible pencil. Changes or erasures may void the certification.

(d) Motor vehicle license plates. Local agencies must register their motor vehicles and secure license plates the same as any other user of public streets and roads. The local agency is however, exempt from the payment of any fees in connection with the registration of motor vehicles owned or operated by the local authority under subdivision 1 of section 52 of the Public Housing Law. The Bureau of Motor Vehicles[FN*] should stamp the registration "exempt" so that license plates may be issued to the local authority without charge.

[FN*] So in original.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 1640-6.2