New York Electronic Commerce Taxation

Administrative

• New York State Department of Taxation and Finance Sales Tax Memo (TSB-M-97) Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax
• New York Regulations 1-3.2,1-3.3 income tax.

• Brown, E. Parker, III, State Taxation of Telecommunications: The New York Experience, 47 Syracuse Law Review 987, 1022-23 (1997).
• Internet Service Providers Free From Sales Tax - Gov. Pataki press release (January 10, 1997).
• New Media Finds Home in Silicon Alley Tech Web (November 27, 1997).
• Read Their Lips: No New Taxes C-Net News.com (January 11, 1997).
• Recognizing the Impact of New York New Media New York Times (June 9, 1997).
• Research Institute of America, State & Local Taxes Weekly Newsletter Highlights of NYU State and Local Tax Conference (December 23, 1996).
• Silicon Alley Seeing More Deal and Cash New York Times (February 12, 1998).
• Silicon Island: A Force to Be Reckoned With New York Times (December 29, 1997).
• Smart Tax Policies Fuel State's Comeback Business First of Buffalo (December 8, 1997).
• The Year the Alley Grew Up New York Times (March 3, 1997).
• Vertex Inc. Tax Cybrary- New York