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Directory Results for New York State Department of Taxation and Finance Instructions for CT-189 CT-189-I Tax on Importation of Gas Services Tax Law Changes The Tax Law under section 189 of Article 9 has been amended to provide a series of tax rate - tax ny to New York State Department of Taxation and Finance Instructions for CT-189 Tax on Importation of Gas Services 1 2 Schedule A - If the gas services are delivered into this state by a regulated public utility, the utility must collect the