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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

   

1988
 

TSB-A-88(58)S Corsearch Inc.
 
TSB-A-88(57)S William J. Young
 
TSB-A-88(56)S Entrepreneur Yacht Charters Corp.
 
TSB-A-88(55)S Limousine Operators of Western New York, Inc.
 
TSB-A-88(54)S Cognos Corporation
 
TSB-A-88(53)S Joseph L. Ryerson
 
TSB-A-88(52)S Felix Industries, Inc.
 
TSB-A-88(51)S Robert C. Ferber
 
TSB-A-88(50)S, (23)C
 
Giftmaster Inc.
TSB-A-88(49)S Larry E. Tyree Co., Inc.
 
TSB-A-88(48)S Jim Bush Photography
 
TSB-A-88(47)S Peat Marwick Main & Co.
 
TSB-A-88(46)S Freed Maxick Sachs and Murphy, P.C.
 
TSB-A-88(45)S I & D Inc.
 
TSB-A-88(44)S Generic Stock Investment Service, Inc.
 
TSB-A-88(43)S Richard Wagner Society of NY, Inc.
 
TSB-A-88(42)S Express Printing Co.
 
TSB-A-88(41)S Asher Kahn D/B/A Fenway Tennis Shop
 
TSB-A-88(40)S Philip Ciganer d/b/a The Towne Crier Cafe
 
TSB-A-88(39)S Names in News/Direct Response Inc.
 
TSB-A-88(38)S C. R. Daniels, Inc.
 
TSB-A-88(37)S Sage Alternatives, Inc.
 
TSB-A-88(36)S Harmonic Research, Inc.
 
TSB-A-88(35)S John Raspante, CPA
 
TSB-A-88(34)S Bay Shore Warehouse, Inc.
 
TSB-A-88(33)S Northeastern Computer Services, Inc.
 
TSB-A-88(32)S Marine Midland Automotive Financial Corp.
 
TSB-A-88(31)S EverGreen Country Club, Inc.
 
TSB-A-88(30)S Stillman Advertising Inc.
 
TSB-A-88(29)S Compu Service
 
TSB-A-88(28)S Rock's Tire and Battery, Inc.
 
TSB-A-88(27)S D.C. Distributing Inc.
 
TSB-A-88(26)S Shabon & Son, Inc.
 
TSB-A-88(25)S Camillus Sportsmen's Club, Inc.
 
TSB-A-88(24)S Video Systems Service
 
TSB-A-88(23)S Grumman Aerospace Corporation
 
TSB-A-88(22)S R.H. McDermott Corp.
 
TSB-A-88(21)S M & D Inc.
 
TSB-A-88(20)S Thomas B. Bottiglieri
 
TSB-A-88(19)S M. R. Weiser & Co.
 
TSB-A-88(18)S Young & Rubicam Inc.
 
TSB-A-88(17)S Burn Brite Metals Company, Inc.
 
TSB-A-88(16)S West Central Environmental Corp.
 
TSB-A-88(15)S Southland Corporation
 
TSB-A-88(14)S C. K. Industries Corp.
 
TSB-A-88(13)S Harold Rothberg
 
TSB-A-88(12)S 110 Sand Company
 
TSB-A-88(11)S Venture Capital Network (VCN) of New York, Inc.
 
TSB-A-88(10)S Union Carbide Corporation
 
TSB-A-88(9)S Citibank, N.A.
 
TSB-A-88(8)S New York Telephone Company
 
TSB-A-88(7)S Butler Mechanical, Inc.
 
TSB-A-88(6)S Linda and Ralph Spaulding
 
TSB-A-88(5)S Cognos Corporation
 
TSB-A-88(4)S Protocom Devices Inc.
 
TSB-A-88(3)S Starlite Display, Inc.
 
TSB-A-88(2)S Ralph M. Toscano Jr.
 
TSB-A-88(1)S Rochester Telephone Corporation
 

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Last Modified:  February 19, 2008