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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

   

1994
 

TSB-A-94(56)S Gregory J. Cicero
 
TSB-A-94(55)S Lake Lucille Property Owners Association
 
TSB-A-94(54)S Singer Transport, Inc.
 
TSB-A-94(53)S The New York and New England Apple Institute, Inc.
 
TSB-A-94(52)S Matt Brewing Co., Inc.
 
TSB-A-94(51)S KPMG Peat Marwick
 
TSB-A-94(50)S Falls Earth Station, Inc.
 
TSB-A-94(49)S Paul C. Maggio d/b/a Patchogue Nursing Ctr.
 
TSB-A-94(48)S Hudson National Golf Club, Inc.
 
TSB-A-94(47)S Hamlet Golf and Country Club, Inc.
 
TSB-A-94(46)S Paul Lorenzo
 
TSB-A-94(45)S Dapolito & Company, CPA's P.C.
 
TSB-A-94(44)S Walter R. Zernie L.M.T. DBA Bodycare
 
TSB-A-94(43)S Clestra Hauserman, Inc.
 
TSB-A-94(42)S Tracye Ogle McElveen
 
TSB-A-94(41)S Utility Reduction Consultants
 
TSB-A-94(40)S Galasso Trucking, Inc.
 
TSB-A-94(39)S Moore Business Forms, Inc.
 
TSB-A-94(38)S The Anchorage Yacht Club Condominium
 
TSB-A-94(37)S Woodhill Capital Corp.
 
TSB-A-94(36)S Circle Line-Statue of Liberty Ferry, Inc.
 
TSB-A-94(35)S Public Employer Risk Management Association, Inc.
 
TSB-A-94(34)S Gabe Silver
 
TSB-A-94(33)S Commonwealth Long Distance, Inc.
 
TSB-A-94(32)S Cardio Systems Manufacturing, Inc.
 
TSB-A-94(31)S Magnetic Construction Corp.
 
TSB-A-94(30)S Empire Blue Cross and Blue Shield
 
TSB-A-94(29)S Suffolk County Department of Parks
 
TSB-A-94(28)S Debbie A. Dziedzic
 
TSB-A-94(27)S Tru-Check Computer Services, Inc.
 
TSB-A-94(26)S Leslie H. Barker
 
TSB-A-94(25)S Nixon, Hargrave, Devans and Doyle
 
TSB-A-94(24)S Meltzer, Lippe, Wolfe, Schlissel & Sazer, P.C.
 
TSB-A-94(23)S KPMG Peat Marwick
 
TSB-A-94(22)S Youngstown Yacht Club, Inc.
 
TSB-A-94(21)S Mark S. Klein
 
TSB-A-94(20)S The Beeper People, Inc.
 
TSB-A-94(19)S Susan L. Wilson dba Co-op Slingers Door-to-Door
 
TSB-A-94(18)S Niagara Frontier Transportation Authority
 
TSB-A-94(17)S Leprino Foods Company
 
TSB-A-94(16)S Anne E. Steger
 
TSB-A-94(15)S Long Island Lighting Company
 
TSB-A-94(14)S General Electric Capital Corporation
 
TSB-A-94(13)S Cobleskill Golf and Country Club, Inc.
 
TSB-A-94(12)S Sanford Parker
 
TSB-A-94(11)S Bell Aerospace Textron
 
TSB-A-94(10)S John L. Buono
 
TSB-A-94(9)S Mount Vernon Shooting Center, Inc.
 
TSB-A-94(8)S Donald Schapiro
 
TSB-A-94(7)S Thomas M. Schmitz C.P.A.
 
TSB-A-94(6.1)S Shaker Commons Condominium Owners, Inc.
 
TSB-A-94(6)S Shaker Commons Condominium Owners, Inc.
 
TSB-A-94(5)S Home Cable Concepts, Inc.
 
TSB-A-94(4)S Dutchess County Resource Recovery Agency
 
TSB-A-94(3)S G.E. Capital Fleet Services
 
TSB-A-94(2)S Miller Environmental Group
 
TSB-A-94(1)S Ebasco Services Incorporated
 

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Last Modified:  February 19, 2008