Highway use tax advisory opinions (TSB-A)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.
|2009||TSB-A-09(1)M||Highway use tax exemption for vehicles used exclusively to transport household goods.|
|1995||TSB-A-95(2)M||MARCOR of New York, Inc.|
|1992||TSB-A-92(1)M||The Movers, Inc.|
|1988||TSB-A-88(1)M||Pembroke Transportation Corporation|
|1987||TSB-A-87(1)M||John's Mobile Home Service, Inc.|