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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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| You will need Adobe Reader to view and print PDF files. We offer some forms in Fill-in or Fill-in & Save versions. See Forms - User Instructions if you need more information about these forms. | |
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Number |
Petitioner |
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2009 |
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| 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. |
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| TSB-A-09(1)M |
Highway use tax exemption for vehicles used exclusively to transport household goods. |
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1995 |
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| TSB-A-95(2)M | MARCOR of New York, Inc. |
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1992 |
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| TSB-A-92(1)M | The Movers, Inc. |
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1988 |
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| TSB-A-88(1)M | Pembroke Transportation Corporation |
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1987 |
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| TSB-A-87(1)M | John's Mobile Home Service, Inc. |
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