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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

   

2000
 

TSB-A-00(51)S Lowe’s Home Centers, Inc.
 
TSB-A-00(50)S Consolidated Edison Company of New York, Inc.
 
TSB-A-00(49)S PricewaterhouseCoopers LLP
 
TSB-A-00(48)S Mercedes Benz Credit Corporation
 
TSB-A-00(47)S Rome Research Corporation
 
TSB-A-00(46)S Mark S. Klein, Esq.
 
TSB-A-00(45)S Company A
 
TSB-A-00(44)S Marcum & Kliegman, LLP
 
TSB-A-00(43)S Emerald Reed Company, Inc.
 
TSB-A-00(42)S Mark S. Klein, Esq.
 
TSB-A-00(41)S Prime Medical, Inc.
 
TSB-A-00(40)S 25 East 86th Street Corporation
 
TSB-A-00(39)S Maroone Automotive Center, Inc.
 
TSB-A-00(38)S Philip Morris Management Corp.
 
TSB-A-00(37)S BMW Financial Services NA, Inc., and Financial Services Vehicle Trust
 
TSB-A-00(36)S Trade-Winds Environmental Restoration Inc.
 
TSB-A-00(35)S Pet Pals Pet Sitting, Inc.
 
TSB-A-00(34)S Global Golf, Inc.
 
TSB-A-00(33)S Herbert K. Guenther
 
TSB-A-00(32)S Underberg & Kessler LLP
 
TSB-A-00(31)S Cynthia Havey
 
TSB-A-00(30)S Citiflight, Inc.
 
TSB-A-00(29)S Sprint Communications Company, L.P.
 
TSB-A-00(28)S Strobel Service Corp.
 
TSB-A-00(27)S New York State Electric & Gas Corporation
 
TSB-A-00(26)S Pontius Realty, Inc.
 
TSB-A-00(25)S Terminix International Company, L.P.
 
TSB-A-00(24)S Dapolito and Company, CPA's
 
TSB-A-00(23)S Tony Gilburt
 
TSB-A-00(22)S Chelsea Piers, L.P. d/b/a The Sports Center at Chelsea Piers
 
TSB-A-00(21)S Pfohl Brothers Landfill Site Steering Committee
 
TSB-A-00(20)S Kahn, Hoffman, Nonenmacher & Hochman, LLP
 
TSB-A-00(19)S The Reebok Sports Club/NY
 
TSB-A-00(18)S KPMG LLP
 
TSB-A-00(17)S Manhattan Sports Clubs, Inc., Holiday Health and Fitness Centers of New York, Inc., and Jack LaLanne Fitness Centers, Inc.
 
TSB-A-00(16)S J. D. Posillico, Inc.
 
TSB-A-00(15)S Hunt Real Estate Corporation
 
TSB-A-00(14)S Paris Maintenance Co.
 
TSB-A-00(13)S E. Parker Brown, II
 
TSB-A-00(12)S Fresenius USA, Inc.
 
TSB-A-00(11)S Northrop Grumman Corporation
 
TSB-A-00(10)S Japan Airlines Co., LTD
 
TSB-A-00(9)S Measurisk, LLC
 
TSB-A-00(8)S Aron Security, Inc.
 
TSB-A-00(7)S KPMG LLP
 
TSB-A-00(6)S CB Applications, LLC
 
TSB-A-00(5)S AJE Supply Centre, Inc.
 
TSB-A-00(4)S State University of New York at Stony Brook
 
TSB-A-00(3)S The Gap, Inc.
 
TSB-A-00(2)S The RiskMetrics Group LLC
 
TSB-A-00(1)S National Telecommuting Institute
 

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Last Modified:  February 19, 2008