Corporation Tax Advisory Opinions

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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Petitioner

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-10(8)C

Whether a foreign corporation's sales of products and services to customers in New York are subject to the Article 9-A franchise tax or fall within the exception created by Public Law 86-272

TSB-A-10(7)C

Whether a not-for-profit corporation, duly incorporated under the New York State Not-for-Profit Corporation Law, but which has not obtained a recognition of federal tax exempt status pursuant to IRC section 501, is obligated to file corporate franchise tax returns and pay tax under Article 9-A of the Tax Law

TSB-A-10(6)C

Whether a business entity is ineligible to claim the QEZE real property tax credit for the period of time during which it was decertified as an empire zone business in 2009, pursuant to Part S-1 of Chapter 57 of the Laws of 2009, despite the successful appeal of the decertification.

TSB-A-10(5)C, (24)S

Whether roaming mobile telecommunications services provided to customers of foreign mobile telecommunications carriers and billed to the customer by the foreign carrier are subject to sales tax or the telecommunications excise tax

TSB-A-10(4)C, (23)S

PaySource Direct Inc. and LiveXchange Corporation - Whether charges for the use of an online network that allows customers to establish a telephone call center with off-site personnel, and charges for related services, are subject to sales tax

TSB-A-10(3)C

Whether petitioner will be entitled to claim a historic property credit against its banking corporation franchise tax pursuant to a proposed amendment to Tax Law section 1456

TSB-A-10(2)C

Jayco Corporation - Whether a foreign corporation or its subsidiaries are subject to the Article 9-A franchise tax based on solicitation of sales and use of third party authorized dealers in New York

TSB-A-10(1)C

Whether certain distributions from a charitable remainder unitrust to its corporate beneficiary are business income or investment income under Article 9-A of the Tax Law

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