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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

   

1991
 

TSB-A-91(79)S Sherman Grinberg Film Libraries, Inc.
 
TSB-A-91(78)S Triangle Pacific Corp.
 
TSB-A-91(77)S Local Area Communications, Inc.
 
TSB-A-91(76)S Hafner Associates, Inc.
 
TSB-A-91(75)S Insurance Automation Systems, Inc.
 
TSB-A-91(74)S Marvin Rosenthal
 
TSB-A-91(73)S Omori & Associates
 
TSB-A-91(72)S Althin CD Medical, Inc.
 
TSB-A-91(71)S MCI Telecommunications Corp., MCI International Telecommunications Corp., RCA Global Communications, Inc. and Western Union International, Inc.
 
TSB-A-91(70)S Arthur Andersen and Co.
 
TSB-A-91(69)S Barbara Fader
 
TSB-A-91(68)S ARA Services, Inc.
 
TSB-A-91(67)S Action Scale Co., Inc.
 
TSB-A-91(66)S Dolan and Dolan
 
TSB-A-91(65)S Pro Net, Inc.
 
TSB-A-91(64)S Monroe Livingston Sanitary Land-Fill, Inc.
 
TSB-A-91(63)S N.R.G. Savers
 
TSB-A-91(62)S Savings Bank Life Insurance Fund
 
TSB-A-91(61)S Robert Stillman, C.P.A.
 
TSB-A-91(60)S Market News Services, Inc.
 
TSB-A-91(59)S MHC Airport Inn Inc./Rochester Holiday Inn
 
TSB-A-91(58)S Datamedic Corp.
 
TSB-A-91(57)S Leonard R. Landis
 
TSB-A-91(56)S American Linen Supply Co.
 
TSB-A-91(55)S Auburn Fireworks, Inc.
 
TSB-A-91(54)S Alcon Laboratories, Inc.
 
TSB-A-91(53)S Mark S. Klein
 
TSB-A-91(52)S The  New York Susquehanna and Western Railway Corporation
 
TSB-A-91(51)S Petra Fashions, Inc.
 
TSB-A-91(50)S Morton L. Coren, P.C.
 
TSB-A-91(49)S, (16)C, (8)I, (7)R, (1)M
 
Marine Midland Bank, N.A.
 
TSB-A-91(48)S City of Rochester
 
TSB-A-91(47)S The Association of Professional Art Advisors
 
TSB-A-91(46)S Bay Fireworks Co.
 
TSB-A-91(45)S Marine Pollution Control
 
TSB-A-91(44)S Juliana Motel
 
TSB-A-91(43)S Certified Properties, Inc.
 
TSB-A-91(42)S A-Z Parking Services, Inc.
 
TSB-A-91(41)S Clairol, Inc.
 
TSB-A-91(40)S Gibney Leasing Corp. of Florida
 
TSB-A-91(39)S Robert W. Burns
 
TSB-A-91(38)S Mark S. Klein
 
TSB-A-91(37)S Neil A. Harrison
 
TSB-A-91(36)S Norstar Auto Lease Inc.
 
TSB-A-91(35)S Arepo Corporation
 
TSB-A-91(34)S Majestic Pools Inc.
 
TSB-A-91(33)S Alamo Rent A Car,  Inc.
 
TSB-A-91(32)S Max M. Farash
 
TSB-A-91(31)S Warrantech Corporation
 
TSB-A-91(30)S Confidential Data Management, Division of Empire Recycling Corporation
 
TSB-A-91(29)S One Call Systems, Inc.
 
TSB-A-91(28)S People Resources
 
TSB-A-91(27)S Satterlee Stephens Burke & Burke
 
TSB-A-91(26)S Revlon, Inc.
 
TSB-A-91(25)S Tamara NY, NY Limited Partnership
 
TSB-A-91(24)S Bancker Construction Corp.
 
TSB-A-91(23)S Insurance Services Office, Inc.
 
TSB-A-91(22)S 89 Cragg Road Inc. DBA Island Cottage
 
TSB-A-91(21)S KPMG Peat Marwick
 
TSB-A-91(20)S BEJ Taxi Corp.
 
TSB-A-91(19)S Computerized Transactions Inc.
 
TSB-A-91(18)S DiMarco, Abiusi, Pascarella & Firnstein, CPA's
 
TSB-A-91(17.1)S St. George Operating and Improvement Co.
 
TSB-A-91(17)S St. George Operating and Improvement Co.
 
TSB-A-91(16)S Lauriat's, Inc.
 
TSB-A-91(15)S Elbridge Mini Storage
 
TSB-A-91(14)S CCB Management of Texas, Inc.
 
TSB-A-91(13)S Pfizer, Inc.
 
TSB-A-91(12)S Bristol-Myers Squibb Company
 
TSB-A-91(11)S Kraft General Foods, Inc.
 
TSB-A-91(10)S Independent Oil & Gas Association of New York
 
TSB-A-91(9)S Answer Systems, Inc.
 
TSB-A-91(8)S Clark Rigging & Rental Corp.
 
TSB-A-91(7)S, (1)I, (1)C Mitchell Sorkin
 
TSB-A-91(6)S American Home Products Corporation
 
TSB-A-91(5)S American Home Food Products, Inc.
 
TSB-A-91(4)S Colgate-Palmolive Company
 
TSB-A-91(3)S Sterling Drug, Inc.
 
TSB-A-91(2)S Conopco, Inc.
 
TSB-A-91(1)S Carter Wallace, Inc.
 

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Last Modified:  February 11, 2008