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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

   

2002
 

TSB-A-02(60)S Imowitz Koenig & Co., LLP
 
TSB-A-02(21)C, (59)S
 
Willow Run Foods, Inc.
TSB-A-02(58)S Jeffrey M. Strank
 
TSB-A-02(57)S Catanio, Moskowitz & Gutwetter, CPAS PC
 
TSB-A-02(56)S Marilyn Navia
 
TSB-A-02(55)S James Hannell d/b/a/ Jim Hanell's News
 
TSB-A-02(54)S City of Fulton
 
TSB-A-02(53)S Colwell & Salmon Communications
 
TSB-A-02(52)S Ernst & Young LLP
 
TSB-A-02(51)S Henry Goldwasser, CPA
 
TSB-A-02(50)S Deloitte & Touche LLP
 
TSB-A-02(49)S Yvonne Greenberg
 
TSB-A-02(48)S Luisa Frate
 
TSB-A-02(47)S Ernst & Young, LLP
 
TSB-A-02(46)S Putnam Country Club
 
TSB-A-02(45)S Heritage Hills Golf Club
 
TSB-A-02(44)S Mark H. Levin, CPA, H.J. Behrman & Company, LPP
 
TSB-A-02(43)S Manhattan Athletic Club LLC10/7/02
 
TSB-A-02(42)S Western New York Computing Systems, Inc.
 
TSB-A-02(41)S Allright New York Parking, Inc.
 
TSB-A-02(1)M, (40)S
 
Petro, Inc.
TSB-A-02(39)S Arthur C.E. Burkard
 
TSB-A-02(38)S Medline Industries, Inc.
 
TSB-A-02(37)S Crystal Telecom,Corp.
 
TSB-A-02(36)S Mannatech Inc.
 
TSB-A-02(35)S Kaufman & Serota, P.C.
 
TSB-A-02(34)S Little Chefs
 
TSB-A-02(33)S Brian Knox
 
TSB-A-02(32)S Waterside Plaza, LLC
 
TSB-A-02(31)S Deloitte & Touche, LLP
 
TSB-A-02(30)S Shroid Construction, Inc.
 
TSB-A-02(29)S Rochester Curling Club, Inc.
 
TSB-A-02(28)S Deloitte & Touche, LLP
 
TSB-A-02(27)S Richardson Brands Company
 
TSB-A-02(26)S Bowne of New York City, LLC
 
TSB-A-02(25)S Jandi's Nature Way, Inc.
 
TSB-A-02(24)S BICCGeneral Cable Industries, Inc.
 
TSB-A-02(23)S Tropicana Products, Inc.
 
TSB-A-02(22)S National Express Company
 
TSB-A-02(21)S Statue of Liberty-Ellis Island
 
TSB-A-02(20)S Ford Motor Credit Company
 
TSB-A-02(19)S Journey Education Marketing, Inc.
 
TSB-A-02(18)S DeFoe Corp
 
TSB-A-02(17)S Henry & Henry Inc
 
TSB-A-02(16)S Old Republic Mennehoma Insurance Co. etal
 
TSB-A-02(15)S Ramada Inn Syracuse
 
TSB-A-02(14)S Orthovita, Inc.
 
TSB-A-02(13)S Pegasus Internet, Inc
 
TSB-A-02(12)S The Cobalt Group LLC
 
TSB-A-02(11)S Flextrade Systems Inc.
 
TSB-A-02(10)S KPMG LLP
 
TSB-A-02(9)S Hilton Hotels Corporation
 
TSB-A-02(8)S William R. Jehle
 
TSB-A-02(7)S Liquid Digital Information Systems Inc.
 
TSB-A-02(6)S Aaron M. Feinberg
 
TSB-A-02(5)S KPMG LLP
 
TSB-A-02(4)S Racquet Club at Old Westbury
 
TSB-A-02(3)S Greyhound Lines Inc.
 
TSB-A-02(2)S Leslie C. Armstrong
 
TSB-A-02(1)S A.C.P. Services Corp.
 

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Last Modified:  February 19, 2008