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Petroleum business 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.

Petroleum business tax advisory opinions (TSB-A)
Year Number Petitioner
2011 TSB-A-11(1)M (8)S Whether the petroleum product "Reformulated Gasoline Blendstock for Oxygenate Blending" (RBOB) is considered a motor fuel subject to the Article 12-A excise tax (including the petroleum testing fee), Article 13-A petroleum business tax, and the State and local sales taxes imposed by Article 28 and pursuant to the authority of Article 29 and required to be prepaid by section 1102 of the Tax Law.
2009 TSB-A-09(4)M (63)S Whether unenhanced diesel motor fuel used to manufacture industrial gases such as oxygen and nitrogen is used in the production of tangible personal property for purposes of the Articles 12-A, 13-A, and 28 taxes
2006 TSB-A-06(5)M (27)S Greene County Emergency Medical Services
TSB-A-06(1)M American Sugar Holdings, Inc.
2002 TSB-A-02(1)M, (40)S Petro, Inc.
1999 TSB-A-99(1)M Bayside Fuel Oil Depot Corp.
1998 TSB-A-98(2)R, (12)C, (2)M Central Hudson Gas & Electric Corporation
TSB-A-98(1)M Oneida Lake Petroleum Corp.
1997 TSB-A-97(1)M, (79)S We Care Transportation, Inc.
1996 TSB-A-96(1)M, (46)S Castle Oil Corporation
1995 TSB-A-95(3)M, (40)S Montauk Marine Basin
1994 TSB-A-94(2)M Suffolk County Water Authority
1990 TSB-A-90(2)M Cargill, Incorporated

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