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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

   

2005
 

TSB-A-05(47)S KM Davies Co., Inc.
 
TSB-A-05(46)S B&L Wholesale Supply, Inc.
 
TSB-A-05(45)S Grana & Teibel, CPAs, P.C.
 
TSB-A-05(44)S Woods Oviatt Gilman LLP
 
TSB-A-05(43)S Loomis, Fargo & Co.
 
TSB-A-05(42)S LaBella Associates, P.C.
 
TSB-A-05(41)S Central Parking System of New York, Inc.
 
TSB-A-05(40)S Connected Corporation.
 
TSB-A-05(39)S Frontier Insulation Contractors, Inc.
 
TSB-A-05(38)S NYLIFE LLC
 
TSB-A-05(37)S Rotterdam Veterinary Hosppital
 
TSB-A-05(36)S KCI USA, Inc.
 
TSB-A-05(35)S Conti Enterprises, Inc.
 
TSB-A-05(34)S Martin R. Timm
 
TSB-A-05(33)S Lawrence Lynn
 
TSB-A-05(32)S AboveNet Communications, Inc.
 
TSB-A-05(31)S Northeast Fire Protection Systems, Inc.
 
TSB-A-05(30)S E. E. Root & Sons, Inc.
 
TSB-A-05(29)S Sentage Corporation/D.P./Mt. Vernon
 
TSB-A-05(28)S Gilbert Displays Inc.
 
TSB-A-05(27)S Transitowne Dodge Associates L.P.
 
TSB-A-05(26)S Karen Fredrickson
 
TSB-A-05(25)S David E. Werth, CPA
 
TSB-A-05(24)S Steve Elliot
 

TSB-A-05(23)S

University at Albany, SUNY
 
TSB-A-05(22)S Clearview Cinemas - CCG Holdings, Inc.
 
TSB-A-05(21)S Tuboscope Pipeline Services, Inc.
 
TSB-A-05(20)S Marcum & Kliegman LLP
 
TSB-A-05(19)S Rombout Hunt, Inc.
 
TSB-A-05(18)S William H. Jones
 
TSB-A-05(17)S Dr. Joan Coff
 
TSB-A-05(16)S Verizon Corporate Services Group, Inc.
 
TSB-A-05(15)S Standard & Poor's Securities Evaluations, Inc.
 
TSB-A-05(14)S Pulse Data Human Ware
 
TSB-A-05(13)S Ernst & Young LLP
 
TSB-A-05(12)S Costco Wholesale Corporation
 
TSB-A-05(11)S Elevator Service Companies
 
TSB-A-05(10)S RSM McGladrey, Inc.
 
TSB-A-05(9)S The Core Club 55th Street LLC
 
TSB-A-05(8)S Bruce A. Mekul, CPA
 
TSB-A-05(7)S First Service Networks, Inc.
 
TSB-A-05(6)S Batesville Casket Company
 
TSB-A-05(5)S United States Golf Association, Inc.
 
TSB-A-05(4)S PricewaterhouseCoopers, LLP
 
TSB-A-05(3)S Michael Bozimowski
 
TSB-A-05(2)S JPW Riggers & Erectors, Inc
 
TSB-A-05(1)S MARCOR Remediation, Inc
 

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Last Modified:  February 19, 2008