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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

   

1986
 

TSB-A-86(53)S St. Pauls G.O. Church
 
TSB-A-86(52)S Inflight Services, Inc.
 
TSB-A-86(51)S Skyview Graphics, Inc.
 
TSB-A-86(50)S Fidelifacts/Metropolitan New York Inc.
 
TSB-A-86(22)C, (49)S
 
Consolidated Edison Company of New York, Inc.
TSB-A-86(48)S Bruce MacCorkindale, CPA
 
TSB-A-86(47)S BDT Inc.
 
TSB-A-86(46)S Jackson Welding Co.
 
TSB-A-86(45)S Enzo Biochem, Inc.
 
TSB-A-86(44)S Central New York Industrial Services, Inc.
 
TSB-A-86(43)S Nancy E. Brayley, C.P.A.
 
TSB-A-86(42)S Lasar Image Corp.
 
TSB-A-86(41)S Peat, Marwick, Mitchell Co.
 
TSB-A-86(40)S Garrett General Aviation Services
 
TSB-A-86(39)S Dairy Barn Stores, Inc.
 
TSB-A-86(38)S Levitz Furniture Co.of the Eastern Region, Inc.
 
TSB-A-86(37)S Spencer Gifts, Inc.
 
TSB-A-86(36)S City of Long Beach
 
TSB-A-86(35)S Greenstone & Rabasca Advertising Inc.
 
TSB-A-86(34)S Verticals Inc.
 
TSB-A-86(33)S Master Furriers Guild of America, Inc.
 
TSB-A-86(32)S Madison Square Garden Center, Inc.
 
TSB-A-86(31)S Brockport Carpet & Linoleum Center, Inc.
 
TSB-A-86(30)S Fortunato Sons Inc.
 
TSB-A-86(29)S Thomas S. Murray
 
TSB-A-86(28)S Harfred Operating Corporation
 
TSB-A-86(27)S Western Hills Operating Co.
 
TSB-A-86(26)S Buffalo Forge Company
 
TSB-A-86(25)S Advantage Concepts
 
TSB-A-86(24)S Financial Decision Systems, Inc.
 
TSB-A-86(23)S Superior Restaurant Equipment Co. Inc.
 
TSB-A-86(22)S 1000 Island Balloon Co.
 
TSB-A-86(21)S Affordable Homes, Inc.
 
TSB-A-86(20)S Casabonne Bros., Inc.
 
TSB-A-86(19)S Joseph O. Cobb d/b/a Cobbs House of Meats
 
TSB-A-86(18)S SYDA Foundation
 
TSB-A-86(17)S Coinven Inc.
 
TSB-A-86(16)S Coca-Cola Bottling Company of New York
 
TSB-A-86(15)S George Silver
 
TSB-A-86(14)S West Seneca Lions
 
TSB-A-86(13)S Edna Jacobs D/B/A Industrial Sales
 
TSB-A-86(12)S Multi-View Communication, Inc.
 
TSB-A-86(11)S National Wildlife Federation
 
TSB-A-86(10)S Storage Shed
 
TSB-A-86(9)S Awad Architectural Models, Inc.
 
TSB-A-86(8)S Peter Knych
 
TSB-A-86(7)S Robert L. Goodrich and Bruce A. Sahs D/B/A R.L. Goodrich & Company
 
TSB-A-86(6)S Syracuse Suburban Gas Company, Inc.
 
TSB-A-86(5)S Erie Community College City Campus FSA, Inc.
 
TSB-A-86(4)S Browning-Ferris Industries, Inc.
 
TSB-A-86(3)S Touche Ross & Co.
 
TSB-A-86(2)S Metropolitan Taxicab Board of Trade, Inc.
 
TSB-A-86(1)S Douglas J. Fideor, DBA/Village Mall Video
 

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Last Modified:  February 19, 2008