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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter F Tax on the Furnishing of Utility Services
Part 45
Gross Income
Department of Taxation and Finance
45.1
Taxability of utilities of the first class.
45.2
Methods of accounting.
45.3
Inclusions in gross income.
45.4
Receipts from sales made and services rendered.
45.5
Deductions for costs.
45.6
Installment and conditional sales.
45.7
Nontaxable receipts from sales and services.
45.8
Interstate and foreign commerce.
45.9
Sales for resale.
45.10
Profits from the sale of securities.
45.11
Profits from the sale of real property.
45.12
Profits from the sale of personal property.
45.13
Interest, dividends and royalties.
45.14
Profits from any transaction within this State whatsoever.