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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

   

1993
 

TSB-A-93(71)S American International Group, Inc.
 
TSB-A-93(70)S Morgan Stanley Group Inc.
 
TSB-A-93(69)S Morgan Stanley Group Inc.
 
TSB-A-93(68)S Prudential Securities Incorporated
 
TSB-A-93(67)S Linda Kavanagh
 
TSB-A-93(66)S ECVS, Inc.
 
TSB-A-93(65)S Mark S. Klein
 
TSB-A-93(64)S Dianne C. Hoffman, C.P.A.
 
TSB-A-93(63)S Underground Facilities Protective Organization, Inc.
 
TSB-A-93(62)S Ecoturf Technologies, Inc.
 
TSB-A-93(61)S Quotron Systems, Inc.
 
TSB-A-93(60)S Jack Wong c/o Grant Thornton
 
TSB-A-93(59)S Orleans County Chapter - NYSARC, Inc.
 
TSB-A-93(58)S Trump Shuttle, Inc.
 
TSB-A-93(57)S Pyramid Company of Ithaca
 
TSB-A-93(56)S I.H.C.C. Inc.
 
TSB-A-93(55)S Transkrit Corporation
 
TSB-A-93(54)S Morton L. Coren
 
TSB-A-93(53)S The Tower At Montauk Condominium
 
TSB-A-93(52)S Building Owners and Managers Association of Greater New York and The Real Estate Board of New York
 
TSB-A-93(51)S Control Systems Assoc. of CNY, Inc.

 

TSB-A-93(50)S Raycon Research and Development, Inc.
 
TSB-A-93(49)S National Elevator Inspection Services, Inc.
 
TSB-A-93(48)S Waste Resources Associates, Inc.
 
TSB-A-93(47)S Maggio & Maggio CPA's
 
TSB-A-93(46)S Maggio & Maggio CPA's
 
TSB-A-93(45)S Monetary Management of New York, Inc.
 
TSB-A-93(44)S Monroe Muffler Brake Inc.
 
TSB-A-93(43)S Park Plaza Owners Corp.
 
TSB-A-93(42)S Planetarium Travels, Inc.
 
TSB-A-93(41)S Orthopedic Technology, Inc.
 
TSB-A-93(40)S Carapan, Inc.
 
TSB-A-93(39)S Russell J. Shapiro
 
TSB-A-93(38)S Wynn Vogel
 
TSB-A-93(37)S Bruce Mac Corkindale, CPA
 
TSB-A-93(36)S Neuromedical Systems, Inc.
 
TSB-A-93(35)S Penny Lane Printing, Inc.
 
TSB-A-93(34)S Hendrickson Bros., Inc.
 
TSB-A-93(33)S Lee Publications, Inc.
 
TSB-A-93(32)S Frederick A. Wightman C.P.A., P.C.
 
TSB-A-93(31)S Electronic Data Systems Corporation
 
TSB-A-93(30)S Thomas Crawford
 
TSB-A-93(29)S Dierks Heating Company, Inc.
 
TSB-A-93(28)S The 1754 Alumni Club Ltd., d/b/a The Columbia Club of New York
 
TSB-A-93(27)S Dynamic News Diary, Inc.
 
TSB-A-93(26)S Dunkirk and Fredonia Telephone Company
 
TSB-A-93(25)S Toraya America Corporation
 
TSB-A-93(24)S Thomson Financial Networks, Inc.
 
TSB-A-93(23)S Enid Hoffman, Gary Kahn & Co.
 
TSB-A-93(22)S Maxum Health Services Corp.
 
TSB-A-93(21)S 49th Street Sports Training Institute, Inc.
 
TSB-A-93(20)S First Call Corporation
 
TSB-A-93(19)S J & L Environmental Services, Inc.
 
TSB-A-93(18)S CyCare Systems, Inc.
 
TSB-A-93(17)S Vanco Leasing Inc.
 
TSB-A-93(16)S Alan/Anthony, Inc.
 
TSB-A-93(15)S Nomura Automation Management, Inc.
 
TSB-A-93(14)S KPMG Peat Marwick
 
TSB-A-93(13)S T. M. Byxbee Company, CPA's
 
TSB-A-93(12)S Kapiti Inc.
 
TSB-A-93(11)S, (6)C
 
Professional Transmission & Truck Service
TSB-A-93(10)S Pitney Bowes Management Services, Inc.
 
TSB-A-93(9)S The Shutter Shop
 
TSB-A-93(8)S Akzo Salt, Inc.
 
TSB-A-93(7)S Stewart & Stevenson Operations, Inc.
 
TSB-A-93(6)S Anthony J. Ragusa, Jr. d/b/a The Stereo Advantage
 
TSB-A-93(5)S World University Games
 
TSB-A-93(4)S O'Keefe & Company
 
TSB-A-93(3)S Michael K. Leary, D/B/A Access Lifts
 
TSB-A-93(2)S Suffolk County Fire District Officers Association
 
TSB-A-93(1)S Brookhaven Town Fire District Officers Association
 

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Last Modified:  February 19, 2008