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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

   

1996
 

TSB-A-96(92)S WANY Sports, Inc.
 
TSB-A-96(91)S Gentile, Wiener, Penta & Co. CPA's PC
 
TSB-A-96(90)S The Brooklyn Union Gas Company
 
TSB-A-96(89)S Varsity Club of Syracuse University
 
TSB-A-96(88)S Cynthia Shane
 
TSB-A-96(87)S Cushman & Wakefield, Inc.
 
TSB-A-96(86)S The Antler's at Diamond Point Homeowners Association, Inc.
 
TSB-A-96(28)C, (85)S
 
Cullen and Dykman
TSB-A-96(84)S Gary T. Center, CPA
 
TSB-A-96(83)S ESP Inc.
 
TSB-A-96(82)S Weaver Corporation
 
TSB-A-96(81)S Federal Express Corporation
 
TSB-A-96(80)S T.G. Elliott Associates, Inc.
 
TSB-A-96(79)S EMCON
 
TSB-A-96(78)S Cobert Banking Courier Corp.
 
TSB-A-96(77)S MGI Output Technologies, Inc.
 
TSB-A-96(76)S International Factoring Institute, Inc.
 
TSB-A-96(75)S George H. Palmatier
 
TSB-A-96(74)S Grasshoppers Flying Club, Inc.
 
TSB-A-96(73)S Healthy Step Directory, LLC
 
TSB-A-96(72)S Nicholas J. Silvestri, CPA
 
TSB-A-96(71)S JMF Publishing
 
TSB-A-96(70)S Steven Buskin, CPA
 
TSB-A-96(69)S Newsweek Inc.
 
TSB-A-96(68)S Cantor Fitzgerald Securities
 
TSB-A-96(67)S Elevator Service Companies
 
TSB-A-96(66)S Custom Design Kitchens, Inc.
 
TSB-A-96(65)S Rolston Woltin
 
TSB-A-96(64)S Co-Steel Recycling
 
TSB-A-96(63)S The Apparel Group, Ltd.
 
TSB-A-96(62)S Electron Fusion Devices, Inc.
 
TSB-A-96(61)S Price Waterhouse LLP
 
TSB-A-96(60)S Aqua King International, Inc.
 
TSB-A-96(59)S Manufacturers and Traders Trust Company
 
TSB-A-96(58)S LLM CC Inc.
 
TSB-A-96(57)S Michael Gross
 
TSB-A-96(56)S David Berdon & Co. LLP
 
TSB-A-96(55)S Gormley & Partners
 
TSB-A-96(54)S KPMG Peat Marwick, LLP
 
TSB-A-96(53)S David Zucker
 
TSB-A-96(52)S Gregg Millett, Ph.D.
 
TSB-A-96(51)S Finch, Pruyn & Co., Inc.
 
TSB-A-96(50)S United Parcel Service, Inc.
 
TSB-A-96(49)S Pasquale & Bowers
 
TSB-A-96(48)S It's Just Lunch!, Inc.
 
TSB-A-96(47)S CNY Equipment Rental & Sales Corp.
 
TSB-A-96(1)M, (46)S
 
Castle Oil Corporation
TSB-A-96(45)S New York State Automobile Dealers, Inc.
 
TSB-A-96(44)S State Tax Resources Group
 
TSB-A-96(43)S Anthony J. Dapolito, CPA
 
TSB-A-96(42)S Sta Dry Systems Inc.
 
TSB-A-96(41)S Envirotrac Ltd.
 
TSB-A-96(40)S E.C.E. Enterprises
 
TSB-A-96(39)S Child Support Services of NY, Inc.
 
TSB-A-96(38)S, (16)C
 
Consolidated Edison Company of New York, Inc.
TSB-A-96(37)S Ang Pallaria
 
TSB-A-96(36)S Viacom, Inc.
 
TSB-A-96(35)S The Depository Trust Company, National Securities Clearing Corporation, International Securities Clearing Corporation, MBS Clearing Corporation, Government Securities Clearing Corporation, and Participants Trust Company
 
TSB-A-96(34)S Mutual Redevelopment Houses, Inc.
 
TSB-A-96(33)S Pattison, Koskey & Rath, PC
 
TSB-A-96(32)S Home Insulation & Supply Inc.
 
TSB-A-96(31)S J.P. Molyneux Studio Ltd.
 
TSB-A-96(30)S FST Services
 
TSB-A-96(13)C, (29)S
 
Christopher L. Doyle, Esq.
TSB-A-96(28)S Horizontal Boogie Bar, Inc. D/B/A The Water Street Music Hall
 
TSB-A-96(27)S ALLTEL Financial Information Services, Inc.
 
TSB-A-96(26)S Midtown Realty Company
 
TSB-A-96(25)S Model Auto Driving School, Inc.
 
TSB-A-96(24)S Table Wraps, Ltd.
 
TSB-A-96(23)S Norman Levy Associates, Inc.
 
TSB-A-96(22)S TeleCheck Services, Inc.
 
TSB-A-96(21)S R.J. Valente Gravel, Inc.
 
TSB-A-96(20)S Empire Airgas, Inc.
 
TSB-A-96(19)S Mercedes-Benz Credit Corporation
 
TSB-A-96(18)S Kasden Complete Services
 
TSB-A-96(17)S The Equitable Life Assurance Society of the United States
 
TSB-A-96(16)S Dun & Bradstreet, Inc.
 
TSB-A-96(15)S Nautical Miles, Ltd.
 
TSB-A-96(14)S Total Recall Message Center
 
TSB-A-96(13)S Thomas J. Brennan
 
TSB-A-96(12)S Whitestone Services, Inc.
 
TSB-A-96(11)S New York Convention Center Operating Corporation
 
TSB-A-96(10)S Arteffects, Inc.
 
TSB-A-96(9)S Empire Management and Productions, Inc.
 
TSB-A-96(8)S Frontier Chemical Royal Avenue Superfund Site
 
TSB-A-96(7)S Gloria S. Friedman /DBA Damomics
 
TSB-A-96(6)S Atlantic Pipeline Corporation
 
TSB-A-96(5)S Hodgson, Russ, Andrews, Woods & Goodyear, LLP
 
TSB-A-96(4)S Kissel-Blake, Inc.
 
TSB-A-96(3)S Morrow & Co., Inc.
 
TSB-A-96(2)S Grace Borgenicht Gallery, Inc.
 
TSB-A-96(1)S Pegasus Airwave Inc.
 

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Last Modified:  February 19, 2008