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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

   

1990
 

TSB-A-90(60)S Dianne Germany
 
TSB-A-90(59)S Nassau Country Club
 
TSB-A-90(58)S Vigliotti Recycling Corp.
 
TSB-A-90(57)S St. George Operating and Improvement Co.
 
TSB-A-90(56)S St. George's Golf & Country Club, Inc.
 
TSB-A-90(55)S, (23)C, (2)M Cargill, Incorporated
 
TSB-A-90(54)S Paul J. Carucci
 
TSB-A-90(53)S The Michaels Group, Inc.
 
TSB-A-90(52)S Farash Corporation
 
TSB-A-90(51)S Allied Steam Corp.
 
TSB-A-90(50)S J. Leon Lascoff & Son, Inc.
 
TSB-A-90(49)S Biosearch Medical Products, Inc.
 
TSB-A-90(48)S Allied Steam Corp.
 
TSB-A-90(47)S ARASERVE, Inc.
 
TSB-A-90(46)S Lake Louise Marie Country Club, Inc.
 
TSB-A-90(45)S Sharon P. Sheinfeld
 
TSB-A-90(44)S Astrogamma Inc.
 
TSB-A-90(43)S Paul R. Comeau
 
TSB-A-90(42)S Vanguard Corporation
 
TSB-A-90(41)S Sher Test Corporation
 
TSB-A-90(40)S, (16)C,(1)M The Brooklyn Union Gas Company
 
TSB-A-90(39)S Sharon P. Sheinfeld
 
TSB-A-90(38)S Clinton's Ditch Co-op Co. Inc.
 
TSB-A-90(37)S Rochester Credit Center, Inc.
 
TSB-A-90(36)S Alfred University
 
TSB-A-90(35)S Stanley Greenfield
 
TSB-A-90(34)S ABB Power Transmission, Inc.
 
TSB-A-90(33)S Morton L. Coren, P.C.
 
TSB-A-90(32)S McDonald's Restaurants of New York, Inc.
 
TSB-A-90(31)S George Sexton
 
TSB-A-90(30.1)S Crushing Enterprises, Inc.
 
TSB-A-90(30)S Crushing Enterprises, Inc.
 
TSB-A-90(29)S Robert Otto Inc.
 
TSB-A-90(28)S Richard Martin Associates, Inc.
 
TSB-A-90(27)S Stewarts Ice Cream Co., Inc.
 
TSB-A-90(26)S Morton L. Coren, P.C.
 
TSB-A-90(25)S Taft Consulting Corporation
 
TSB-A-90(24)S Lorraine L. Dunn CPA
 
TSB-A-90(23)S Sara Lee - Hanes Hoisery
 
TSB-A-90(22)S Raised Computer Floors, Inc.
 
TSB-A-90(21)S Ecologics Management, Inc.
 
TSB-A-90(20)S Marisol, Inc.
 
TSB-A-90(19)S BMW of North America, Inc.
 
TSB-A-90(18)S Chris Pratt
 
TSB-A-90(17)S Northeast Timber Erectors, Inc.
 
TSB-A-90(16)S George Industries, Inc.
 
TSB-A-90(15)S Edward A. Donoghue Associates, Inc.
 
TSB-A-90(14)S Cooperman, Levitt and Winikoff, P.C.
 
TSB-A-90(13)S Excess Line Association of New York
 
TSB-A-90(12)S Joseph A. Matocha
 
TSB-A-90(11)S RyTown Millwork, Inc.
 
TSB-A-90(10)S Paul R. Comeau, Esq.
 
TSB-A-90(9)S Segal Equipment Associates
 
TSB-A-90(8)S Eastman Kodak Company
 
TSB-A-90(7)S West Valley Nuclear Services Co., Inc.
 
TSB-A-90(6)S Little Ozzie's Inc.
 
TSB-A-90(5)S Robert E. Harrison
 
TSB-A-90(4)S PCA Engineering, Inc.
 
TSB-A-90(3)S British Telecom (CBP) Inc.
 
TSB-A-90(2)S Peat, Marwick, Main & Co.
 
TSB-A-90(1)S Momura Securities International, Inc.
 

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Last Modified:  February 19, 2008