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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

   

1989
 

TSB-A-89(49)S Lieutenant Colonel Donald Morgan
 
TSB-A-89(48)S Multi-Pak Sales Corp.
 
TSB-A-89(47)S ANC Heating and Air Conditioning, Inc.
 
TSB-A-89(46)S Salomon, Inc.
 
TSB-A-89(45)S G.T.E. Telemessager Incorporated
 
TSB-A-89(44)S VidCode Inc.
 
TSB-A-89(43)S Geran Mailing, Inc.
 
TSB-A-89(42)S Audio-Video Corporation
 
TSB-A-89(41)S New Ric Construction Company, Inc.
 
TSB-A-89(40)S Key Bank, N.A.
 
TSB-A-89(39)S 101 Limited Partnership
 
TSB-A-89(38)S Celluar Telephone Company
 
TSB-A-89(37)S National Demographics and Lifestyles, Inc.
 
TSB-A-89(36)S New York City Department of Finance
 
TSB-A-89(35)S Amerada Hess Corporation
 
TSB-A-89(34)S New Directions International Inc.
 
TSB-A-89(33)S Edward Joy Co.
 
TSB-A-89(32)S Lawrence R. Schillinger
 
TSB-A-89(31)S NASDAQ, Inc.
 
TSB-A-89(30)S Joseph J. Guido d/b/a Guido's Electric & Bldg. Supply
 
TSB-A-89(29)S Script Systems, Inc.
 
TSB-A-89(28)S The Chase Manhattan Bank, N.A.
 
TSB-A-89(27)S Di Marco, Abiusi, Pascarella & Firnstein, CPA's
 
TSB-A-89(26)S Skyline Golf and Country Club, Inc.
 
TSB-A-89(25)S Tigon Corporation
 
TSB-A-89(24)S Mohawk Valley Listing Service, Inc.
 
TSB-A-89(23)S William R. Barlow
 
TSB-A-89(22)S Garden Way Incorporated
 
TSB-A-89(21)S Joseph W. Burns
 
TSB-A-89(20)S Peter Vadnai
 
TSB-A-89(19)S Garden Way Incorporated
 
TSB-A-89(18)S Michael J. Berger and Co., CPA's
 
TSB-A-89(17)S Peat Marwick Main & Co.
 
TSB-A-89(16)S Brownstone Publishers, Inc.
 
TSB-A-89(15)S Hafner Associates, Inc.
 
TSB-A-89(14)S BRM MOTORSPORTS, LTD.
 
TSB-A-89(13)S Computer Language Research, Inc.
 
TSB-A-89(12)S Niagara Mohawk Power Corporation
 
TSB-A-89(11)S Barrister Information Systems
 
TSB-A-89(10)S Oscar S. Rothaus
 
TSB-A-89(9)S Microvasive, Inc.
 
TSB-A-89(8.1)S 450 Lexington Venture
 
TSB-A-89(8)S 450 Lexington Venture
 
TSB-A-89(7)S City of Gloversville
 
TSB-A-89(6)S Brierwood  Village, Inc.
 
TSB-A-89(5)S Photo Lab, Inc. d/b/a Photo U.S.A.
 
TSB-A-89(4)S Binghamton Burial Vault Co., Inc.
 
TSB-A-89(3)S Lindemann Recycling Equipment Inc.
 
TSB-A-89(2)S United Radio, Inc.
 
TSB-A-89(1)S Peat Marwick Main and Co.
 

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Last Modified:  February 19, 2008