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Department of Taxation and Finance

Sales tax advisory opinions - 2020 (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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Sales tax advisory opinions - 2020 (TSB-A)
Number Issue
TSB-A-20(1)M(1)S Whether retail sales of chewing tobacco made to customers located outside of the State of New York are subject to any New York State taxes.
TSB-A-20(2)S Whether Petitioner's membership dues are subject to New York State sales tax.
TSB-A-20(3)S Whether Petitioner's internet advertising services are subject to New York State sales tax.
TSB-A-20(4)S Whether amounts Petitioner collects from a new class of limited members that do not have a proprietary interest or voting rights in the Club are subject to sales tax.
TSB-A-20(5)S Whether the receipts from Petitioner's concession stand sales are subject to both or either New York State or local sales tax.
TSB-A-20(6)S Whether Petitioner's installation of certain partitions qualifies as a capital improvement for sales tax purposes.
TSB-A-20(7)S Whether receipts from the sales of the installation of cellulose and spray foam insulation are subject to sales tax.
TSB-A-20(8)S Whether receipts from Petitioner's sales of certain graphic design services are subject to New York State and local sales tax.
TSB-A-20(9)S Whether the revenue received for Petitioner's sight-seeing pedal bus tour is subject to either or both New York State or local sales tax.
TSB-A-20(10)S When should sales tax be remitted on receipts from the sale of a wedding dress.
TSB-A-20(11)S Whether, in calculating the sales tax due on a sale of cigarettes, a vendor should take into account a manufacturer's funded price reduction (buy-down) applicable to that sale. 
TSB-A-20(12)S Whether receipts from annual inspection of backflow prevention devices are subject to New York State and local sales and use taxes.
TSB-A-20(13)S Whether the service fee charged by a federal firearm licensee for the transfer of a firearm to a New York State resident is subject to sales tax.
TSB-A-20(14)S Whether the services Petitioner provides construction sites for safety managers, fire safety mangers and emergency watchmen are subject to New York State and local sales and use taxes.
TSB-A-20(15)S Whether the sale of orgeat syrup is subject to New York State and local sales tax.
TSB-A-20(16)S Whether Petitioner's services of teaching private cooking, baking, and decorating lessons in people's homes are subject to sales tax.
TSB-A-20(17)S Whether the glue purchased by Petitioner to bond ceramic tile to a floor in a building owned by the Port Authority is subject to sales or compensating use tax.
TSB-A-20(18)S Whether Petitioner's subscription fees to access its online course library are subject to State and local sales tax.
TSB-A-20(19)S Whether the sales of Petitioner's Kombucha tea beverage are subject to sales tax.
TSB-A-20(20)S Whether ten of Petitioner's products should be classified as candy or confectionery that are subject to sales tax.
TSB-A-20(21)S Whether retail sales of mitten clips are subject to sales tax.
TSB-A-20(22)S Whether Petitioner's receipts from its digital advertising campaign management platform are subject to New York State and local sales and use tax.
TSB-A-20(23)S Whether Petitioner's sales of collagen wound dressings and collagen membranes intended for use during dental surgery are exempt from State and local sales and use tax.
TSB-A-20(24)S What is the first day of Petitioner's lease term for purposes of the sales tax exemptions provided by Tax Law Section 1115(ee).
TSB-A-20(25)S Whether Petitioner's receipts from services provided at its health and fitness facilities are subject to New York City local sales tax.
TSB-A-20(26)S Whether Petitioner's monthly subscription fees for its various clothing rental plans are exempt from sales tax.
TSB-A-20(27)S Whether Petitioner's digital marketing services provided to customers are subject to sales tax.
TSB-A-20(28)S Whether the coupon clearing products Petitioner sell to advertisers that issue discount coupons and the retailers that accept them are subject to sales and use tax.
TSB-A-20(29)S Whether Petitioner's annual membership fees and per minute charges to clients as well as its rental fees paid by business owners are subject to sales tax.
TSB-A-20(30)S Whether Petitioner's e-mailing and consulting services are subject to State and local sales tax.
TSB-A-20(31)S Whether Petitioner can accept Direct Payment Permits from its customers where the dispatched location of its security guards is known at the time of the sale.
TSB-A-20(32)S Whether Petitioner should charge sales tax on the use of its golf carts.
TSB-A-20(33)S Whether Petitioner's receipts from sales of its online courses of study are subject to State and local sales tax.
TSB-A-20(34)S Whether sales tax is imposed on Petitioner's receipts for teleprompting services and equipment rentals.
TSB-A-20(35)S Whether the purchase by a dentist of a milling machine used to make dental devices is exempt when the devices are provided in conjunction with dental services.
TSB-A-20(36)S Whether Petitioner's purchases of certain items for nursing home or long term care facilities and consumed exclusively by residents are subject to State and local sales tax.
TSB-A-20(37)S Whether Petitioner's sales receipts for video, lighting and sound effect services performed in New York are subject to State and local sales tax.
TSB-A-20(38)S Whether Petitioner's service of allowing customers to access its database and run reports of the customer's data is subject to sales tax.
TSB-A-20(39)S Whether, for sales tax purposes, the trade-in credit applies to Petitioner's acquisitions of its customers' computer equipment or whether the acquisitions are exempt purchases for resale.
TSB-A-20(40)S Petitioner asks whether payment for a license to use a third-party's mobile point of sale devices at its New York locations is subject to sales tax.
TSB-A-20(41)S Petitioner, an exempt organization, asks whether it must collect sales tax at an annual fundraising event for both the products it sells and sales made on behalf of vendors who are not present at the event.
TSB-A-20(42)S Petitioner asks whether its purchase of repair and maintenance services for its inventory of rental cars is subject to sales and use tax.
TSB-A-20(43)S Petitioner asks whether various products it sells including lotions, powders, an acne clearing kit and glucose tablets, are subject to tax.
TSB-A-20(44)S Petitioner asks whether sales tax is due where a New York customer assumes an existing long-term lease of a motor vehicle from another New York customer and, if so, how such amounts are calculated and whether the number of remaining payments due under the existing lease affects the taxability.
TSB-A-20(45)S Petitioner asks whether charges for its online webhosting solution and virtual communication services to customers in New York State are subject to State and local sales tax.
TSB-A-20(46)S Petitioners ask whether State and local sales taxes apply to their purchase, sale and installation of solar energy systems.
TSB-A-20(47)S Petitioner asks whether charges for recycling oil and oil contaminated fluids, as well as its charges for the collection of such waste, are subject to New York State and local sales tax.
TSB-A-20(48)S Petitioner asks whether two online services it sells relating to government requests for proposals are subject to sales tax.
TSB-A-20(49)S Petitioner asks whether the fee it pays for an information technology (IT) support service is subject to sales tax.
TSB-A-20(50)S Petitioner asks whether its sales of individual 8-ounce yogurt cups while maintaining in-store and outside seating at its stores are subject to sales tax.
TSB-A-20(51)S Petitioner asks whether it is required to charge sales tax to customers on the site fee customers pay for use of its space as a special events venue and whether tax is due on Petitioner's reimbursement payment to a caterer for all direct operating deficit costs and whether sales tax is due on Petitioner's profit paid to Petitioner by a caterer for food and beverage services.
TSB-A-20(52)S Petitioner asks whether his occupation as a dairy cow hoof trimmer exempts from sales tax the purchase of the following: a hoof trimming truck; supplies and tools to maintain the truck; supplies and tools to keep the truck sanitized; cow treatment tools and supplies; office supplies; a tablet to run reports; protective clothing; supplies to maintain a garage; and equipment and supplies necessary to clean protective clothing. 
TSB-A-20(53)S Petitioner asks whether sales tax is due on the purchase of seismograph equipment that is used to provide vibration monitoring services to customers.
TSB-A-20(54)S Petitioner asks whether its eventual sales of hydrogen gas at hydrogen refilling stations in New York State that recharge the fuel tanks of Fuel Cell Electric Vehicles would be subject to sales and use taxes.
TSB-A-20(55)S Petitioner asks whether its crating charge that is separately itemized on invoices to customers is subject to sales tax.
TSB-A-20 (56)S Petitioner asks whether (1) the receipts for its sightseeing cycleboat tours and (2) purchases of cycleboats and the fuel and supplies required to operate the cycleboats and (3) the services of maintaining and repairing the cycleboats, are subject to State and local taxes.
TSB-A-20(57)S Petitioner asks whether its sales receipts of kero-jet fuel purchased by a licensed Distributor of Kero-Jet Fuel Only are subject to New York State prepaid sales tax.
TSB-A-20(58)S Petitioner asks whether charges to patrons for the right to participate in certain activities at his sport and amusement facility, as well as the charges related to hosting birthday parties at the facility are subject to State and local sales tax.
TSB-A-20(59)S Petitioner asks whether its charges for use of various facilities, as well as charges for boat docking, electricity, use of parking facilities, cleaning, waste removal and security are subject to sales tax.
TSB-A-20(60)S Petitioner asks whether artwork installation services are subject to New York State and local sales tax.
TSB-A-20(61)S Petitioner asks whether it must collect and remit sales tax on amounts paid by insurance companies in the course of providing automobile insurance claims administrative services.
TSB-A-20(62)S Petitioner asks whether its sales of digital document services are subject to sales and compensating use tax.
TSB-A-20(63)S Petitioner asks whether the sale of its product constitutes the sale of pre-written computer software and is subject to sales tax.
TSB-A-20(64)S Petitioner asks whether it may take a credit for sales tax paid on purchases of electricity where the electricity is resold to its tenants.
TSB-A-20(65)S Petitioner asks whether its product that facilitates the efficient handling of phone calls is subject to sales tax.
TSB-A-20(66)S Petitioner asks whether the temporary transfer of photographs for reproduction to its customers is taxable under any of its varying contractual agreements and also whether its fee structure would change this opinion
TSB-A-20(67)S Petitioner asks whether its purchases of a service contract for production equipment is exempt from New York State and local sales tax.

TSB-A-20(68)S

 Petitioner asks whether its pain relief system - comprised of a spinal cord stimulator device, a wireless remote and charger - is exempt from sales tax.

TSB-A-20(69)S

 Petitioner asks whether (1) its environmental testing and the design and monitoring of remediation system services; (2) its charges for overseeing a third party's installation of an environmental remediation system; (3) its charges for any sampling and testing services; and (4) its charges for consulting services are subject to sales tax.

TSB-A-20(70)S

 Petitioner asks whether its services of creating, operating, and hosting websites and applications accessed on mobile devices are subject to State and local sales and use tax.

TSB-A-20(71)S

 Petitioner asks whether sales of fabric are eligible for the clothing exemption if the sale is for more than $110.

TSB-A-20(72)S

 Petitioner asks whether receipts from a coaching/facilitation service are subject to tax when a self assessment questionnaire is administered to clients as part of the service.

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