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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

   

1992
 

TSB-A-92(81)S Energy Saving Technologies, Inc.
 
TSB-A-92(80)S Maid in New York, Inc.
 
TSB-A-92(79)S Pattison, Koskey, Rath & Florio P.C.
 
TSB-A-92(78)S Shelter Rock Tennis Club, Inc.
 
TSB-A-92(77)S John O. Butler Company
 
TSB-A-92(76)S Armor Elevator Company, Inc.
 
TSB-A-92(75)S Kathleen Goode, C.P.A., P.C.
 
TSB-A-92(74)S Cobblestone Creek Country Club, Inc.
 
TSB-A-92(73)S Long Island Rubbish Removal West Nassau Corp.
 
TSB-A-92(72)S KMPG Peat Marwick
 
TSB-A-92(71)S Yates Group, Ltd.
 
TSB-A-92(70)S James River II Corporation
 
TSB-A-92(69)S Morris Shane
 
TSB-A-92(68)S Barrow Food Corporation
 
TSB-A-92(67)S Aaction, Inc.
 
TSB-A-92(66)S Costco Wholesale Corporation
 
TSB-A-92(65.1)S Johns' Insulation, Inc.
 
TSB-A-92(65)S Johns' Insulation, Inc.
 
TSB-A-92(64.1)S Price Chopper Operating Co., Inc.
 
TSB-A-92(64)S Price Chopper Operating Co., Inc.
 
TSB-A-92(63)S John Piccolo Catering, Inc.
 
TSB-A-92(62)S Tau Delta Phi Fraternity, Inc.
 
TSB-A-92(61)S Galesi Enterprises
 
TSB-A-92(60)S Alan/Anthony, Inc.
 
TSB-A-92(59)S Guilderland Animal Hospital
 
TSB-A-92(58)S Network Service Management, Inc.
 
TSB-A-92(57)S Beechcraft East, Inc.
 
TSB-A-92(56)S George W. Long, Inc.
 
TSB-A-92(55)S Alan/Anthony, Inc.
 
TSB-A-92(54)S Damar Aviation
 
TSB-A-92(53)S D'Agostino General Contractors, Inc.
 
TSB-A-92(52)S Dale System Incorporated
 
TSB-A-92(51)S Alan/Anthony, Inc.
 
TSB-A-92(50)S Astrogamma Inc.
 
TSB-A-92(49)S Bobby O'Brians, Inc.
 
TSB-A-92(48)S Bloch Industries, Inc.
 
TSB-A-92(47)S Alan/Anthony, Inc.
 
TSB-A-92(46)S Morton L. Coren, P.C.
 
TSB-A-92(45)S The Grisanzio Corporation d/b/a North East Homes
 
TSB-A-92(44)S Alan/Anthony, Inc.
 
TSB-A-92(43)S Alcon Surgical, Inc.
 
TSB-A-92(42)S Alan/Anthony, Inc.
 
TSB-A-92(41)S Jon J. Ward
 
TSB-A-92(40)S Haunted Haywagon Rides, Inc.
 
TSB-A-92(39)S HDI Sylvan Pools, Inc.
 
TSB-A-92(38)S Data Exchange, Inc.
 
TSB-A-92(37)S Queens MRI Associates
 
TSB-A-92(36)S SSC Corp.
 
TSB-A-92(35)S Loren D. Caputo
 
TSB-A-92(34)S Windsor Square Homes Association
 
TSB-A-92(33)S Fred H. Geller & Co.
 
TSB-A-92(32)S Alan/Anthony, Inc.
 
TSB-A-92(31)S Hodgson, Russ, Andrews, Wood and Goodyear
 
TSB-A-92(30)S Trans World Airlines
 
TSB-A-92(29)S Morton L. Coren, P.C.
 
TSB-A-92(28)S Kingbrook Development Corporation
 
TSB-A-92(27)S Transervice Lease Corp.
 
TSB-A-92(26)S Paul Carucci and Co.
 
TSB-A-92(25)S Great Bons, Inc.
 
TSB-A-92(24)S Ocean Bay Park Hotel Owners, Inc., D/B/A Ocean Watch Beach Club
 
TSB-A-92(23)S Morton L. Coren, P.C.
 
TSB-A-92(22)S Western New York Venture Association, Inc.
 
TSB-A-92(21)S Mark R. Posner CPA
 
TSB-A-92(20)S Debbi Ann Ascher
 
TSB-A-92(19)S Advanced Technology Laboratories, Inc.
 
TSB-A-92(18)S Akins Construction Ltd.
 
TSB-A-92(17)S Central National Bank, Canajoharie
 
TSB-A-92(16)S Althin CD Medical, Inc.
 
TSB-A-92(15)S Helmel Engineering Products Inc.
 
TSB-A-92(14)S Teddy & Arthur Edelman Ltd.
 
TSB-A-92(13)S Bluff Point Golf and Country Club, Inc.
 
TSB-A-92(12)S Downtown Utica Development Association, Inc.
 
TSB-A-92(11)S Kohler Awning, Inc.
 
TSB-A-92(10)S Peerless-Winsmith, Inc.
 
TSB-A-92(9)S Salvage Management, Inc.
 
TSB-A-92(8)S Garpac Corporation
 
TSB-A-92(7)S Immediate Medical Records, Inc.
 
TSB-A-92(6)S Alan/Anthony, Inc.
 
TSB-A-92(5)S SEI
 
TSB-A-92(4)S Park Plaza Owners Corp.
 
TSB-A-92(3)S Crescent Metal Products, Inc.
 
TSB-A-92(2)S United Veterans Mutual Housing Company, Inc.
 
TSB-A-92(1)S One Call Systems, Inc.
 

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Last Modified:  February 19, 2008