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Sales 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.
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Number

Petitioner

   

2008
 


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.


TSB-A-08(8)C, (63)S Roger CukrasNew Posting
 
TSB-A-08(62)S Adobe Systems Inc.New Posting
 
TSB-A-08(61)S The Gift Giant, Ltd.New Posting
 
TSB-A-08(60)S Petland Discounts, Inc.New Posting
 
TSB-A-08(59)S Sensis CorporationNew Posting
 
TSB-A-08(58)S Stephen R. BuschelNew Posting
 
TSB-A-08(57)S Romex Examinations, Inc.New Posting
 
TSB-A-08(56)S McDermott Will and EmeryNew Posting
 
TSB-A-08(55)S Call-A-Head Corp.New Posting
 
TSB-A-08(54)S Val Pak Direct Marketing Systems, Inc.New Posting
 
TSB-A-08(53)S Crowe Chizek & Company LLCNew Posting
 
TSB-A-08(52)S SMART Business Advisory and Consulting, LLCNew Posting
 
TSB-A-08(51)S Classe Catering Ltd.New Posting
 
TSB-A-08(50)S South Ferry Inc.
 
TSB-A-08(49)S KPMG LLP on behalf of ABC Company
 
TSB-A-08(48)S Beach Haven Apartments No. 5, Inc.
 
TSB-A-08(47)S Icor Systems, LLC
 
TSB-A-08(46)S Milro Associates
 
TSB-A-08(45)S Battery Place Associates LLC
 
TSB-A-08(44)S JetBlue Airways Corporation
 
TSB-A-08(43)S Invemed Securities Inc.
 
TSB-A-08(42)S Walsworth Publishing Company, Inc.
 
TSB-A-08(41)S AK Productions LLC
 
TSB-A-08(40)S STF Services Corp.
 
TSB-A-08(39)S Gateway EDI, Inc.
 
TSB-A-08(38)S Lawrence F. Hughes
 
TSB-A-08(37)S R.M.D.U. Enterprises, Inc.
 
TSB-A-08(36)S Gems TV USA Limited
 
TSB-A-08(35)S G&T Conveyor Company, Inc.
 
TSB-A-08(34)S Ernst & Young, LLP
 
TSB-A-08(33)S Macro Integration Services Inc
 
TSB-A-08(32S Vector Construction Corp.
 
TSB-A-08(31)S Brian G Cunningham, Esq.
 
TSB-A-08(30)S Aldo V. Vitagliano
 
TSB-A-08(29)S Eye Mall Media (US), LLC
 
TSB-A-08(28)S DoubleClick Inc.
 
TSB-A-08(27)S Arnan Development Corp.
 
TSB-A-08(26)S Bell Signs Inc.
 
TSB-A-08(25)S Jamie Smarr
 
TSB-A-08(24)S STCR Business Systems Inc.
 
TSB-A-08(23)S Chanel, Inc.
 
TSB-A-08(22)S Google Inc.
 
TSB-A-08(21)S Bell Signs Inc.
 
TSB-A-08(20)S GSO Capital Partners (Texas)GP LLC
 
TSB-A-08(19)S VR Investigations Inc.
 
TSB-A-08(18)S Richard A. Leavy
 
TSB-A-08(17)S Robo Enterprises, Inc.
 
TSB-A-08(16)S Wal-Mart Stores East, LP
 
TSB-A-08(15)S Pro Line Group Inc
 
TSB-A-08(14)S Gimme Credit Publications Inc. and Gimme Credit LLC
 
TSB-A-08(13)S Sales Tax Solutions and Consulting
 
TSB-A-08(12)S The Paris Health Club Inc.
 
TSB-A-08(11)S Reebok Sports Club/NY, Ltd.
 
TSB-A-08(10)S MP Sports Club Upper Eastside LLC
 
TSB-A-08(9)S Frey Concrete, Inc.
 
TSB-A-08(8)S Scott Hinman
 
TSB-A-08(7)S The Great Art Fund III, LLC
 
TSB-A-08(1)C, (6)S Hero Group, Inc.
 
TSB-A-08(5)S Airport Parking Management, Inc.
 
TSB-A-08(4)S Mountain Valley Water Company of WNY Inc.
 
TSB-A-08(3)S AB Energy, Inc.
 
TSB-A-08(2)S Hamlet Golf and Country Club, Inc.
 
TSB-A-08(1)S Spot and Company of Manhattan, Inc.
 

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Last Modified:  January 6, 2009