Corporation tax advisory opinions - 2010 (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.
| Number | Petitioner |
|---|---|
| TSB-A-10(12)C | Whether a New York subsidiary of a publicly owned New York corporation (Subsidiary), Subsidiary's wholly owned limited liability company (LLC) treated as a disregarded entity (DE) (Petitioner), and Petitioner's to-be-formed wholly owned LLC DE (NewCo) will be considered one taxpayer for purposes of calculating the Article 9-A franchise tax liability including the QEZE real property tax credit, and (2) whether the taxpayer will pass the new business test |
| TSB-A-10(11)C, (41)S | Whether video switching services constitute telecommunication services subject to State and local sales tax and the telecommunications excise tax |
| TSB-A-10(10)C | Whether a provider of one-way and two-way paging services is subject to the franchise tax imposed by section 184 of the Tax Law |
| TSB-A-10(9)C | Whether a taxpayer will be allowed the investment tax credit available to the financial services industry under Articles 9-A and 32 of the Tax Law with respect to the taxpayer's new office building |
| TSB-A-10(8)C | Whether a foreign corporation's sales of products and services to customers in New York are subject to the Article 9-A franchise tax or fall within the exception created by Public Law 86-272 |
| TSB-A-10(7)C | Whether a not-for-profit corporation, duly incorporated under the New York State Not-for-Profit Corporation Law, but which has not obtained a recognition of federal tax exempt status pursuant to IRC section 501, is obligated to file corporate franchise tax returns and pay tax under Article 9-A of the Tax Law |
| TSB-A-10(6)C | Whether a business entity is ineligible to claim the QEZE real property tax credit for the period of time during which it was decertified as an empire zone business in 2009, pursuant to Part S-1 of Chapter 57 of the Laws of 2009, despite the successful appeal of the decertification |
| TSB-A-10(5)C, (24)S | Whether roaming mobile telecommunications services provided to customers of foreign mobile telecommunications carriers and billed to the customer by the foreign carrier are subject to sales tax or the telecommunications excise tax |
| TSB-A-10(4)C, (23)S | PaySource Direct Inc. and LiveXchange Corporation - Whether charges for the use of an online network that allows customers to establish a telephone call center with off-site personnel, and charges for related services, are subject to sales tax |
| TSB-A-10(3)C | Whether petitioner will be entitled to claim a historic property credit against its banking corporation franchise tax pursuant to a proposed amendment to Tax Law section 1456 |
| TSB-A-10(2)C | Jayco Corporation - Whether a foreign corporation or its subsidiaries are subject to the Article 9-A franchise tax based on solicitation of sales and use of third party authorized dealers in New York |
| TSB-A-10(1)C | Whether certain distributions from a charitable remainder unitrust to its corporate beneficiary are business income or investment income under Article 9-A of the Tax Law |
| Other information | |
Other information
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