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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

   

1998
 

TSB-A-98(92)S Jeffrey J. Coren CPA
 
TSB-A-98(91)S Maria T. Jones, Esq.
 
TSB-A-98(90)S Ernst & Young LLP
 
TSB-A-98(89)S Apollo Travel Services Partnership
 
TSB-A-98(88)S Keyser Bros. Cadillac, Inc.
 
TSB-A-98(87)S T & K Communication Systems, Inc.
 
TSB-A-98(86)S Andrew B. Sabol
 
TSB-A-98(85)S Thomas E. Lawrence
 
TSB-A-98(84)S Island Recycling Corp.
 
TSB-A-98(83)S Helicorp, Inc.
 
TSB-A-98(82)S Commonwealth Electrical Inspection Service, Inc.
 
TSB-A-98(81)S Two Dogs & A Goat, Inc.
 
TSB-A-98(80)S George Salvi
 
TSB-A-98(79)S Jones, Day, Reavis & Pogue
 
TSB-A-98(78)S Modern Management Group, Inc., d/b/a Modern Environmental Service
 
TSB-A-98(77)S Swedish Hill Vineyard, Inc.
 
TSB-A-98(76)S Francis X. Gassert
 
TSB-A-98(75)S Simplicity Pattern Co., Inc.
 
TSB-A-98(74)S AAA Western and Central New York, Inc.
 
TSB-A-98(73)S STS Systems, Ltd.
 
TSB-A-98(72)S MCI Telecommunications Corporation
 
TSB-A-98(71)S Virtual Systems Group, LLC
 
TSB-A-98(70)S Alfred A. Farella
 
TSB-A-98(69)S, (3)R
 
Beth Israel Medical Center
TSB-A-98(18)C, (68)S
 
Distribution Unlimited, Inc.
TSB-A-98(67)S Town of Tonawanda
 
TSB-A-98(66)S DJ & J Software Corporation, d/b/a Egghead Computer
 
TSB-A-98(65)S A-Tech Moisture Survey Corp.
 
TSB-A-98(64)S Kost Tire Distributors, Inc.
 
TSB-A-98(63)S Price Waterhouse LLP
 
TSB-A-98(62)S Price Waterhouse LLP
 
TSB-A-98(61)S Anthony J. Dapolito, CPA
 
TSB-A-98(60)S James H. Rambo, Inc.
 
TSB-A-98(59)S OMR Systems Corporation
 
TSB-A-98(58)S Robert D. Plattner, Esq.
 
TSB-A-98(57)S Cincinnati Bell Information Systems
 
TSB-A-98(56)S Rifton Enterprises, Inc.
 
TSB-A-98(55)S The Bureau of National Affairs, Inc.
 
TSB-A-98(54)S Randy T. Rodecker, Inc.
 
TSB-A-98(53)S Cobe Laboratories, Inc.
 
TSB-A-98(52)S Tumbles Fresh Meadows Entertainment, Inc.
 
TSB-A-98(51)S Comprehensive Dialysis Center of WNY, Inc.
 
TSB-A-98(50)S Whirlwind Music Distributors, Inc.
 
TSB-A-98(49)S Mystic Stamp Company, Inc.
 
TSB-A-98(48)S Architectural/Engineering Investigations, P.C.
 
TSB-A-98(47)S Constant Velocity Systems, Inc.
 
TSB-A-98(46)S Klondike Cruises, Inc.
 
TSB-A-98(45)S The Associated Press
 
TSB-A-98(44)S Koepke-Vragel
 
TSB-A-98(43)S New York Society of Renderers
 
TSB-A-98(42)S Town Sports International and Subsidiaries
 
TSB-A-98(41)S InSight Health Services, Corp.
 
TSB-A-98(40)S Paul Smith's College of Arts and Science
 
TSB-A-98(39)S Price Chopper Operating Co., Inc.
 
TSB-A-98(38)S Price Chopper Operating Co., Inc.
 
TSB-A-98(37)S Tractel Ltd. Swingstage Division
 
TSB-A-98(36)S O'Keefe & Company
 
TSB-A-98(35)S Michael Grossman
 
TSB-A-98(34)S Brand Name Sales, Inc.
 
TSB-A-98(33)S CAV Corp dba Soundtrack NY
 
TSB-A-98(32)S Coopers & Lybrand L.L.P.
 
TSB-A-98(31)S Valerie Reilly
 
TSB-A-98(30)S James J. Kelly
 
TSB-A-98(29)S Service Station Vending Equipment, Inc.
 
TSB-A-98(28)S Automobile Club of New York, Inc.
 
TSB-A-98(27)S Xecu-Track Accounting Services, Inc.
 
TSB-A-98(26)S Deloitte & Touche LLP
 
TSB-A-98(25)S Puglisi, Midler & Co. LLP
 
TSB-A-98(24)S Medical Technology, Inc.
 
TSB-A-98(23)S Hawaiian Pools, Inc.
 
TSB-A-98(22)S Maintenance Service Resources, Inc.
 
TSB-A-98(21)S UM Enterprises Ltd.
 
TSB-A-98(20)S SAP America, Inc.
 
TSB-A-98(19)S Jet Sanitation Service Corp.
 
TSB-A-98(18)S Century Marketing
 
TSB-A-98(17)S, (4)C
 
Electronic Transmission Corporation
TSB-A-98(16)S NDL Organization
 
TSB-A-98(15)S Waste Technology Services, Inc.
 
TSB-A-98(14)S Brookhaven Science Associates, LLC
 
TSB-A-98(13)S Gerard Altieri
 
TSB-A-98(12)S Deloitte & Touche LLP
 
TSB-A-98(11)S Jet Sanitation Service Corp.
 
TSB-A-98(10)S Package Auto School & Leasing Inc.
 
TSB-A-98(9)S Douglas A. Skolnick
 
TSB-A-98(8)S Michael A. Badeau, CPA, Coopers & Lybrand L.L.P.
 
TSB-A-98(7)S Spectacor Management Group
 
TSB-A-98(2)C, (6)S Distribution Unlimited, Inc.
 
TSB-A-98(5)S State University of New York at Binghamton
 
TSB-A-98(4)S Robert A. King
 
TSB-A-98(3)S Underwater Consultants International, Inc.
 
TSB-A-98(2)S Deloitte & Touche, LLP
 
TSB-A-98(1)S Cirque du Soleil America, Inc.
 

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Last Modified:  February 19, 2008