rvices.taxanalysts.comitaxbase/s=n3.nsfANumber/2014+STT+26-33?OpenDocument&Login> Transfers of Property Between Settlor and Grantor Trust Su=ject to New York Sales Tax Citations: TSB-A-14(6)S; Petition =o. 51310O7A <1=> The New York State Department of Taxation and Finance explained that when a=settlor transfers