Section 66. License fee in lieu of all franchise, excise, income, corporation and sales and compensating use taxes  


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  • Each  cooperative  and
      foreign  corporation  doing  business  in  this  state  pursuant to this
      chapter shall pay annually, on or before the first day of July,  to  the
      state tax commission, a fee of ten dollars, but shall be exempt from all
      other  franchise, excise, income, corporation and sales and compensating
      use taxes whatsoever. The exemption from the sales and compensating  use
      taxes  provided  by  this  section  shall not apply to the taxes imposed
      pursuant to section eleven hundred seven or eleven hundred eight of  the
      tax  law.  Nothing  contained  in this section shall be deemed to exempt
      such corporations from collecting and paying over sales and compensating
      use taxes on retail sales of tangible  personal  property  and  services
      made  by  such  corporations  to  purchasers  required to pay such taxes
      imposed pursuant to article twenty-eight or authorized pursuant  to  the
      authority of article twenty-nine of the tax law.