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IV. Accounting Codes - Uses and Descriptions

Guide to Financial Operations

IV.3.A Taxes

IV. Accounting Codes - Uses and Descriptions
Guide to Financial Operations

State and certain local taxes are administered by the State Department of Taxation and Finance (DTF).

As State tax returns are received and processed by DTF, the taxpayer remittances are deposited into an account or accounts administered by the State Comptroller who is responsible for the disposition and recording of tax receipts pursuant to various sections of law. These sections of law prescribe how and when tax receipts are to be distributed to various State funds or to public authorities and local government units of the State.

Monthly certifications of collections (e.g. tax returns processed) are provided by DTF to the Comptroller and reconciled to banking information maintained by the State Comptroller.

All State tax receipts are recorded to tax categories as organized in the Statewide Account Reporting Tree (RPT_SW_ACCOUNT) in SFS:

Click here to download the table below as a Microsoft Excel file.

Tax Category SFS Account SFS Title Description

Uncategorized

30451

Case and Resource Tracking System (CARTS) Undistributed Taxes

For temporary deposit of taxes and fees collected via DTF’s CARTS system.

 
Personal Income Tax 30101 Personal Income Tax Tax imposed on the income earned within New York State by any resident or non-resident as described in Article 22 of the Tax Law.
Business Taxes – Corporation Franchise 30201 Corporation Franchise Tax – Article 9A Tax imposed on the income of corporations doing business, employing capital, owning or leasing property, maintaining an office, or deriving receipts from activity within NYS (other than the Metropolitan Commuter Transportation District MCTD).
30202 Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business in the MCTD.
30211 Unrelated Business Tax – Article 13 Tax imposed on 501Cs, colleges and universities, and charitable trusts for income earned from activities not related to the tax-exempt purpose of the organization.
Business Taxes – Corporation and Utilities 30212 Corporation Tax – Article 9 Tax imposed on transportation, transmission, utility, and telecommunications companies operating in NYS (other than the MCTD).
30213 MTA Corporation Tax Surcharge – Article 9 Tax imposed on certain corporation and utility companies operating in the MCTD.
30214 Transmission Tax Tax imposed on the earnings and value of capital stock held by corporations engaged in the business of transportation or transmission, as prescribed in Tax Law §205.
Business Taxes - Insurance 30221 Excess Line Broker Insurance Premium Tax Tax imposed on insurance premiums paid to an insurer not authorized to do business in NYS (independently procured insurance) as prescribed in Article 33A of the Tax Law.
30222 Insurance Tax – Article 33 Tax imposed on insurance corporations doing business in NYS.
30223 MTA Insurance Tax Surcharge – 1505A Tax imposed on insurance corporations in the MCTD.
Business Taxes – Bank 30231 Bank Tax – Article 32 Residual collections from the now-repealed bank franchise tax that were merged into Corporation Tax in 2015.
30232 MTA Bank Tax Surcharge – 1455B Residual collections from the now-repealed tax on banking corporations operating in the MCTD. This tax was merged into Corporation Tax in 2015.
Business Taxes – Petroleum Business 30241 Petroleum Business Tax – Article 13A Tax imposed on the import, manufacture, sale and use of motor fuel by petroleum businesses operating in NYS.
Business Taxes – Pass-Through Entity Tax 30251 Pass-Through Entity Tax – Article 24A Optional tax that partnerships or New York S corporations may annually elect to pay on certain income.
Consumption and Use Taxes – Uncategorized 30315 Metropolitan Commuter Transportation District (MCTD) Taxicab Trip Tax Tax imposed on the gross trip fare of every taxicab trip originating outside of New York City (NYC) and ending within NYC, as prescribed in Article 29B of the Tax Law.
30333 Cannabis Excise Tax Tax imposed on gross receipts from the sale of medical cannabis as prescribed in Article 20B and adult-use cannabis for distributers and retail customers as prescribed in Article 20C of the Tax Law.
30341 Motor Fuel Tax Tax imposed on the sale and use of diesel and other motor vehicle fuel as prescribed in Article 12A of the Tax Law.
30351 Peer-to-Peer Car Sharing Tax Tax imposed on the receipts from shared vehicles as prescribed in Article 28D of the Tax Law.
30361 Beverage Container Tax Un-refunded beverage container deposits, as prescribed in Article 18 of the Tax Law.
30371 Highway Use Tax Tax imposed on certain vehicles operating on NYS highways, which is calculated based on the weight and mileage of the vehicle as prescribed in Article 21 of the Tax Law.
30381 Vapor Excise Tax Tax imposed on the receipts from retail sales of vapor products sold or used in New York State, as prescribed in Article 28C of the Tax Law.
30391 Opioid Excise Tax Tax imposed on Opioid manufacturers and wholesalers for each sale of an opiate drug, as prescribed in Article 20D of the Tax Law.
Consumption and Use Taxes – Sales and Use Tax 30301 General Sales and Use Tax Tax imposed by the State and municipalities on the sales of tangible personal property and the provision of services, pursuant to Article 28 and Article 29 of the Tax Law.
30302 MTA Sales Tax Tax imposed on the sale of tangible personal property and the provision of services within the MCTD, pursuant to Tax Law §1109.
Consumption and Use Taxes – Auto Rentals Tax 30313 Auto Rentals Tax – Article 28A Tax imposed on the receipts from rentals of passenger cars within NYS (other than those from the MCTD).
30314 MTA Passenger Car Rentals Tax Tax imposed on the receipts from rentals of passenger cars within the MCTD as prescribed by Tax Law §1166-a.
Consumption and Use Taxes – Cigarette and Tobacco Tax 30331 Cigarette Tax Tax imposed on the sale of cigarettes that are sold in New York State or brought into NYS from other states for consumption, as prescribed by Article 20 of the Tax Law.
30332 Tobacco Products Tax Tax imposed on the sale of other tobacco products that are sold in New York State or brought into NYS from other states for consumption, as prescribed in Tax Law §471 and §471-a.
Other Taxes – Uncategorized 30401 Real Property Gains – Article 31B Residual collections from the now-repealed tax on transferred property gains in excess of $1 million.
30431 Real Estate Transfer Tax Tax on each conveyance of real property that exceeds $500 as prescribed by Article 31 of the Tax Law.
30441 MCTD Mobility Tax Tax on the payroll of employers and self-employed individuals who engage in business within the MCTD as prescribed by Article 23 of the Tax Law.
30442 Employer Compensation Expense Tax Tax on the payroll expenses of electing employers as prescribed by Article 24 of the Tax Law.
Other Taxes – Estate and Gift Tax 30411 Transfer and Estate Tax Tax imposed on the transfer of a NY taxable estate by an individual who was a NYS resident at the time of their death as prescribed in Article 26 of the Tax Law.
30412 Gift Tax Residual collections from the now-repealed tax imposed on the gift of property by a NYS resident.
Other Taxes – Pari-Mutuel Tax 30421 Pari-Mutuel Tax Tax imposed on the pool of monies collected by racing corporations from pari-mutual betting as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law.
30422 Pari-Mutuel Tax – Off Track Betting (OTB) Tax imposed on the pool of monies collected by OTB facilities from off-track pari-mutuel betting as prescribed in Article 5A of the Racing, Wagering and Pari-Mutuel Law.
Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees collected for attendance of racing meetings as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law.
30433 Authorized Combative Sports Tax Tax imposed on the gross receipts from ticket sales, broadcasting rights or digital streaming of a combative sports match or exhibition as prescribed in Article 19 of the Tax Law.

Guide to Financial Operations

REV. 01/13/2023