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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

   

1997
 

TSB-A-97(87)S CAV CORP d/b/a Stone Soup Multimedia
 
TSB-A-97(86)S NYCE Corporation
 
TSB-A-97(85)S Refuse & Environmental Systems, Inc.
 
TSB-A-97(84)S America One Communications
 
TSB-A-97(83)S Leica Inc.
 
TSB-A-97(82)S Morton L. Coren, P.C.
 
TSB-A-97(81)S Smithtown Bay Yacht Club, Inc.
 
TSB-A-97(80)S Binghamton Boating Club, Inc.
 
TSB-A-97(1)M, (79)S
 
We Care Transportation, Inc.
TSB-A-97(78)S Andrew S. Hollander, CPA
 
TSB-A-97(77)S Dermody Burke & Brown CPA PC
 
TSB-A-97(76)S Reliv, Inc.
 
TSB-A-97(75)S KPMG Peat Marwick, LLP
 
TSB-A-97(74)S Snyder's Roast Beef & Frozen Custard
 
TSB-A-97(73)S Werthan Industries, Inc., d/b/a Check Printers
 
TSB-A-97(72)S Dierks Heating Company, Inc.
 
TSB-A-97(71)S Donaldson, Lufkin & Jenrette, Inc.
 
TSB-A-97(70)S Travelers Group Inc.
 
TSB-A-97(69)S Contemporary Computer Services, Inc.
 
TSB-A-97(68)S Community Center of Smallwood, Inc.
 
TSB-A-97(67)S Hodgson, Russ, Andrews, Woods & Goodyear, LLP
 
TSB-A-97(66)S DVI Financial Services, Inc.
 
TSB-A-97(65)S David E. Dufresne
 
TSB-A-97(64)S Carl J. Lalena
 
TSB-A-97(63)S Safe Systems Corporations
 
TSB-A-97(62)S Price Chopper Operating Co., Inc.
 
TSB-A-97(61)S Playspace 92nd Street West, Inc.
 
TSB-A-97(60)S Morton L. Coren, P.C.
 
TSB-A-97(59)S TSI International Software Ltd.
 
TSB-A-97(58)S KPMG Peat Marwick, LLP
 
TSB-A-97(57)S KPMG Peat Marwick, LLP
 
TSB-A-97(56)S Michael E. DeMarco, CPA
 
TSB-A-97(55)S New York State Association of Realtors, Inc.
 
TSB-A-97(54)S, (7)R
 
Greater Syracuse Business Development Corporation
TSB-A-97(53)S Elaine K. Hoiska, CPA
 
TSB-A-97(52)S Henry F. Geerken
 
TSB-A-97(51)S Scientific Services S/D, Inc.
 
TSB-A-97(50)S Richmond Events, Inc.
 
TSB-A-97(49)S, (17)C
 
Netcom On-Line Communication Services, Inc.
TSB-A-97(48)S Peter S. Cotsis
 
TSB-A-97(47)S Mount Kisco Country Club, Inc.
 
TSB-A-97(46)S Bedford Hills Supply, Inc.
 
TSB-A-97(45)S Software Dynamics, Inc.
 
TSB-A-97(44)S Salomon & Leitgeb CPA's, LLP
 
TSB-A-97(43)S K2 Design Incorporated
 
TSB-A-97(42)S Economic Cycle Research Institute, Inc.
 
TSB-A-97(41)S Pat Rolland
 
TSB-A-97(40)S Western New York Beverage Industry Collection & Sorting
 
TSB-A-97(39)S Smithtown Hotel Inc.
 
TSB-A-97(38)S New York Convention Center Operating Corp.
 
TSB-A-97(37)S, (16)C Marken Properties, Inc., Relay Communications Center, Inc. and Relay Communications Corporation
 
TSB-A-97(36)S Point O'Woods Historical Society
 
TSB-A-97(35)S Ski Areas of New York Internet Publishing Services
 
TSB-A-97(34)S Cadett Register Tapes Inc.
 
TSB-A-97(33)S PaineWebber Group, Inc.
 
TSB-A-97(32)S Paper Fibres Corporation
 
TSB-A-97(31)S Office of Foreign Missions
 
TSB-A-97(30)S Hometown Online, Inc.
 
TSB-A-97(29)S Sony Electronics Inc.
 
TSB-A-97(28)S Faith L. Levine
 
TSB-A-97(27)S Marvin Rosenthal
 
TSB-A-97(26)S Funk Lawn Spray, Inc.
 
TSB-A-97(25)S Environmental Soil Management of New York, L.L.C.
 
TSB-A-97(24)S Value Line Publishing, Inc.
 
TSB-A-97(23)S Lafayette Golf & Country Club, L.L.C.
 
TSB-A-97(22)S Equifax Services, Inc.
 
TSB-A-97(21)S The Leshner Corporation
 
TSB-A-97(20)S Costco Wholesale Corporation
 
TSB-A-97(19)S Lady Calston
 
TSB-A-97(18)S Richard T. Smokowski
 
TSB-A-97(17)S Access Lifts & Ramps, Inc.
 
TSB-A-97(16)S Reliv, Inc.
 
TSB-A-97(15)S Dr. Marvin Fader
 
TSB-A-97(14)S Resume Verification, Inc.
 
TSB-A-97(13)S W P Owners Corp.
 
TSB-A-97(12)S Morton L. Coren, P.C.
 
TSB-A-97(11)S Richard W. Genetelli, C.P.A.
 
TSB-A-97(10)S Michael Vecchio
 
TSB-A-97(9)S Equifax Services, Inc.and Equifax Check Services, Inc.
 
TSB-A-97(8)S Henry Daley
 
TSB-A-97(7)S Five Star Promotions
 
TSB-A-97(6)S Weave Corporation
 
TSB-A-97(5)S Dresser-Rand Company
 
TSB-A-97(4)S Genovese Drug Stores, Inc.
 
TSB-A-97(3)S Oakwood Beach Association, Inc.
 
TSB-A-97(2)S Marvin Rosenthal
 
TSB-A-97(1)S David P. McKelvey
 

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Last Modified:  February 19, 2008