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2008 |
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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-08(8)C, (63)S |
Roger Cukras |
| TSB-A-08(62)S |
Adobe Systems Inc. |
| TSB-A-08(61)S |
The Gift Giant, Ltd. |
| TSB-A-08(60)S |
Petland Discounts, Inc. |
| TSB-A-08(59)S |
Sensis Corporation |
| TSB-A-08(58)S |
Stephen R. Buschel |
| TSB-A-08(57)S |
Romex Examinations, Inc. |
| TSB-A-08(56)S |
McDermott Will and Emery |
| TSB-A-08(55)S |
Call-A-Head Corp. |
| TSB-A-08(54)S |
Val Pak Direct Marketing Systems, Inc. |
| TSB-A-08(53)S |
Crowe Chizek & Company LLC |
| TSB-A-08(52)S |
SMART Business Advisory and Consulting, LLC |
| TSB-A-08(51)S |
Classe Catering Ltd. |
| 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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