An Advisory Opinion is issued at the request of a person or
entity. It is limited to the facts set forth therein and is binding on the
Department only with respect to the person or entity to whom it is issued and
only if the person or entity fully and accurately describes all relevant facts.
An Advisory Opinion is based on the law, regulations, and Department policies in
effect as of the date the Opinion is issued or for the specific time period at
issue in the Opinion.
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Petitioner
2009
As announced in
August 2008, the Department has transferred responsibility for Advisory
Opinions from the Taxpayer Guidance Division to the Department's Office of
Counsel. Among other changes, the format of the Advisory Opinions issued by
the Office of Counsel will appear slightly different than the format used by
the Taxpayer Guidance Division. During the transition period, which began in
2008 and is scheduled to be completed in 2009, the Department will issue
Advisory Opinions in two formats. Those opinions issued by the Taxpayer
Guidance Division will continue in the previous format, while opinions
written by Office of Counsel will be issued in the revised format. One of
the most noticeable changes in format is that the opinions issued by the
Office of Counsel, for petitions received on or after August 8, 2008, will
not contain the petitioner’s name, address, or identification numbers when
posted on the Department's Web site. Both formats are official Advisory
Opinions, and all are binding on the Department with respect to the person
or entity to whom they are issued and the facts stated in the Opinion. For
more information on the transition and the procedures, see
TSB-M-08(10)C,
(5)I, (5)M, (3)R, (8)S, Changes in Procedures for Obtaining Guidance
from the Tax Department.
What documentation is needed to
substantiate an exemption from gross receipts for the sale of Internet
access service for purposes of the telecommunications excise tax imposed by
Tax Law §186-e
What documentation is needed to
substantiate an exemption from gross receipts for the sale of Internet
access service for purposes of the telecommunications excise tax imposed by
Tax Law §186-e
Christopher L. Doyle, Esq. - How royalty
receipts earned from the licensing of intellectual property should be
allocated to New York for purposes of the Article 9-A business allocation
percentage
Whether unbundled sales of energy
commodities are subject to the local gross receipts taxes authorized to be
imposed by General City Law §20-b and Village Law §5-530
Whether unbundled sales of energy
commodities are subject to the local gross receipts taxes authorized to be
imposed by General City Law §20-b and Village Law §5-530
Whether a newly formed entity, or a
division of an existing foreign corporation, that commences business in New
York will be eligible to claim the qualified empire zone enterprise (QEZE)
tax reduction credit and the wage tax credit
NovaTel, Ltd. - Whether telecommunications
services sold to offshore call centers are subject to sales tax and the
excise tax imposed by section 186-e of the Tax Law
SmarTax LLC - Whether receipts from monthly
fees for Web site advertising services, and receipts from fees for a medical
risk participation program, are sourced to New York for purposes of the
business allocation percentage under Article 9-A
Whether the tangible property component of
the Brownfield Redevelopment Tax Credit may be specially allocated among a
New York LLC's members in the same proportion as the depreciation deductions
relating to the qualified tangible property that gives rise to the credit
are allocated in the tax year the property is placed in service
Availability of Empire Zone tax benefits
for parent corporation and its subsidiary if they file a combined franchise
tax return, and if the subsidiary merges into the parent
Whether a foreign corporation authorized to
do business in New York will qualify as a "new business" under §14(j),
§210.12(j), and §210.19(c) of the Tax Law
