In response to testimony presented at a public hearing last month, and to
written comments submitted in recent weeks, the Tax Division made a number of
modifications to its proposed regulations, then filed the regulations as final
today with the Secretary of State's office. Following is a brief description of each:
* SU
12-151 relates to the extension of the sales tax to certain taxi, limousine,
charter bus, and other ground passenger transportation services, effective
October 1, 2012.
* SU
12-152 involves the extension of the sales tax to pet care services (except
veterinary and testing laboratories services), effective October 1, 2012.
* SU
12-13 details the extension of the sales tax to clothing, including
footwear, with a retail price of more than $250 per item, effective October 1, 2012.
* CT
12-15 is amended chiefly to show that a C corporation subject to pro
forma combined reporting may file a certain form to request a one-month
filing extension.
* SU
11-150 involving the tax on package tours and scenic and sightseeing
transportation services is now repealed. (The tax itself was repealed, effective
July 1, 2012.)
