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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(49)S | Whether purchases of waste disposal
services by a contractor in connection with its contract with a village in
New York to operate and maintain the village's waste treatment facilities
are subject to sales tax |
| TSB-A-09(48)S | Whether sales of a collagen implant for use
by medical practitioners in the treatment of urinary incontinence are
subject to sales tax |
| TSB-A-09(47)S | Whether purchases of dermal fillers by a
medical practitioner for use in the performance of surgical procedures are
subject to sales tax |
| TSB-A-09(46)S | Whether receipts pertaining to translation
services are subject to sales tax |
| TSB-A-09(45)S | Whether the service of providing a driver
to drive a customer's vehicle, without providing any vehicle, constitutes a
transportation service subject to sales tax under Tax Law §1105(c)(10) |
| TSB-A-09(44)S | Jones Day - Whether fees for (1) web
advertising services, (2) customer support services for web advertisers, and
(3) online applications that add functionality to advertisers' web sites are
subject to sales tax |
| TSB-A-09(43)S | Whether a cleaning and restoration business
that cleans buildings that have suffered smoke or water damage may purchase
dehumidifiers and air movers (fans) exempt from sales tax as purchases for
resale |
| TSB-A-09(42)S | Whether an automobile repair shop may pass
through to its customer the costs (including sales tax) paid by the shop on
items used in the repair process, and collect tax on the total bill
including those costs |
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TSB-A-09(41)S |
Whether receipts from licenses to use
software are subject to sales tax when the software may be installed on the
customer's server or accessed on the seller's server |
| TSB-A-09(40)S | Whether payments by a publisher of
"e-newsletters" to independent contractors who select content and prepare
its "e-newsletters" are subject to sales tax under Tax Law §1105(c)(1) |
| TSB-A-09(39)S | Whether a credit is allowed for prepaid
sales tax on the number of gallons of motor fuel lost due to shrinkage,
evaporation and handling in underground tanks at retail gasoline stations |
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TSB-A-09(38)S |
Whether "Fruit Snacks," Fruit Gushers," and "Craisins" are exempt from sales tax under Tax Law §1115(a)(1) |
| TSB-A-09(37)S | National Football League - Whether fees
paid for the license to use payroll processing software applications and for
related items are subject to sales tax |
| TSB-A-09(36)S | Whether machinery and equipment that
comprise a power frequency regulation facility which will support a more
stable and reliable electrical grid qualify for the production exemption
from sales tax under Tax Law §1115(a)(12) |
| TSB-A-09(35)S | Whether purchases of garbage bags and trash
can liners for use in providing cleaning services are subject to sales tax |
| TSB-A-09(34)S | Whether rental fees and related charges for
renting reusable food containers to farmers are exempt from sales tax under
Tax Law, §1115(a)(19 if the containers are used to ship produce to retail
food stores |
| TSB-A-09(33)S | Whether receipts from the sale of logistics
management products, including software that is accessed by customers over
the Internet, are subject to sales tax |
| TSB-A-09(32)S | Whether sales and use tax applies to the
rental of cranes to a subcontractor working on a construction project at the
World Trade Center for the
Port Authority of New York and New Jersey |
| TSB-A-09(31)S | Whether purchases of utilities and fuel oil
by a reseller of liquid asphalt for use in reheating the liquid asphalt for
sale are exempt from sales and use tax under Tax Law §§1115(a)(12) and
1115(c) |
| TSB-A-09(30)S | Whether a fruit distributor's purchases of
tangible personal property and utilities for use in storing, cleaning,
sorting, and packaging fruit for sale are exempt from sales and use tax
under Tax Law §§1115(a)(6) and 1115(c)(2) |
| TSB-A-09(29)S | Whether a customer is entitled to a full
refund of the sales tax paid on merchandise when a customer returns the
merchandise, but receives less than the original purchase price as a refund |
| TSB-A-09(28)S | Whether sales of asphalt delivered at a
railway terminal in New York are subject to sales tax |
| TSB-A-09(27)S | Whether the provision of individual
free-standing garages to residential tenants of an apartment complex
constitutes the sale of taxable parking, garaging, or storing services under
Tax Law §1105(c)(6) |
| TSB-A-09(26)S | Whether charges for the use of driving
facilities (i.e., a road course for motor vehicles) are subject to sales tax |
| TSB-A-09(25)S | Homecare Software Solutions LLC - Whether
charges for online applications that are used by homecare agencies to track
patient care and employee time and attendance, and for billing purposes, are
subject to sales tax |
| TSB-A-09(9)C, (24)S | 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 |
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TSB-A-09(23)S |
Whether purchases of aircraft for use in a fractional ownership program, or
payments by customers participating in the program, are subject to sales tax |
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TSB-A-09(22)S |
Whether separate charges by a food store for providing a personal shopping
service and for home delivery are subject to sales tax |
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TSB-A-09(21)S |
Whether receipts from the sale of product development services and related
items, and purchases of property for use in the performance of such services
are subject to sales tax |
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TSB-A-09(20)S |
Marschallin + Sachs, Inc. - Whether the sale of certain design services
delivered on tangible media or in electronic form are subject to sales tax |
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TSB-A-09(19)S |
Jeffrey J. Coren CPA - Whether charges for providing access to an on-line
computer software program pursuant to a software license agreement are
subject to sales tax |
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TSB-A-09(18)S |
TheMarkets.com LLC - Whether web-based services that provide industry
evaluations for investment broker dealers are information services subject
to sales tax |
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TSB-A-09(17)S |
Whether membership dues and other membership fees charged by a country club are subject to sales tax |
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TSB-A-09(16)S |
Whether sales of biological soft tissue products to hospitals and medical
service providers are subject to sales and use tax |
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TSB-A-09(15)S |
Electronic Mortgage Affiliates - Whether charges to subscribers for access
via the Internet to an online loan origination and processing product are
subject to sales tax |
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TSB-A-09(14)S |
Whether automated voice message services are subject to sales tax |
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TSB-A-09(13)S |
Whether intrauterine devices are exempt from sales tax as drugs or medicines |
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TSB-A-09(12)S |
One Source Document Management - Whether medical record retrieval services are subject to sales tax |
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TSB-A-09(11)S |
WildBlue Communications, Inc Whether customer premises equipment furnished
to customers of Internet access service may be purchased by service provider
for resale |
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TSB-A-09(10)S |
Whether installation of a closed circuit television system results in a capital improvement |
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TSB-A-09(9)S |
Whether rentals of scaffolding, hoisting equipment, safety netting, and
temporary pedestrian walkways are subject to sales tax. |
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TSB-A-09(8)S |
Josh Rosoff - Whether charges to subscribers for an Internet-based financial
transaction settlement platform are subject to sales tax |
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TSB-A-09(7)S |
Whether an above-ground steam pipeline is a capital improvement for sales tax purposes |
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TSB-A-09(6)S |
Aviation Software, Inc. - Whether licenses to use software that is
customized for use by specific airlines are subject to sales tax |
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TSB-A-09(5)S |
KPMG LLP - Whether automated voice message services are subject to sales tax |
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TSB-A-09(4)S |
Arthur R. Rosen - Services relating to regulatory compliance reviews of
client business practices, and to investigations of
activities within a client's organization. |
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TSB-A-09(3)S |
SkillSoft Corporation - Whether online computer-based training materials
provided to customers in New York are subject to sales tax |
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TSB-A-09(2)S |
Whether on-line e-learning courses are taxable as sales of prewritten software |
| TSB-A-09(1)S |
Remote sales of tangible personal property by a fraternal insurance company |
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