Sales tax advisory opinions - 2024 (TSB-A)

TSB-A-24(2)S

Petitioner asks whether the installation of curtain walls fabricated by Petitioner and purchased by a contractor for installation in buildings in New York State constitutes as a capital improvement. Petitioner also asks whether the taxes due on the curtain walls fabricated outside of the United States is based only on the cost of its raw materials.

TSB-A-24(3)S

Petitioner asks whether the food waste removal services are subject to sales tax. Additionally, Petitioner asks whether its purchase of a roll-off dumpster service is taxable.

TSB-A-24(4)S

Petitioner asks whether the secure hosted exchange service to which it subscribes is subject to sales tax.

TSB-A-24(5)S

Petitioner asks whether a payment reduction granted by an auction house to a purchaser placing a successful irrevocable bid on an item is excludable from the sale price for sales tax purposes.

TSB-A-24(6)S

Petitioner asks whether receipts from its products that provide mobile and web analytics of user online behavior is subject to sales tax.

TSB-A-24(1)I,(7)S

Petitioner asks whether a charge for service of organizing group travel exclusively for solo female travelers is subject to sales tax or personal income tax. 

TSB-A-24(8)S

Petitioner asks whether the web-based service for the preparation, submission and review of paperless applications is subject to sales tax.

TSB-A-24(9)S

Petitioner asks whether the imposition of sales tax on receipts from sales related to a web-based, electronic trading system used to trade currencies on the foreign exchange market are subject to sales tax.

TSB-A-24(10)S

Petitioner asks whether receipts from sales of various energy enhancing gels and chews are subject to sales tax.

TSB-A-24(1)C,(11)S

Petitioner asks whether sales tax is imposed on its receipts from the sales and installations of commercial lighting fixtures. Petitioner also asks how these sales should be sourced for corporation tax purposes.

TSB-A-24(12)S

Petitioner asks whether sales of two of its service offerings in New York State- network security monitoring services and professional advisory services are subject to sales tax.

TSB-A-24(13)S

Petitioner asks whether its service of providing transportation to railroad employees is subject to sales tax.

TSB-A-24(14)S

Petitioner asks for clarification on the statute of limitations on refund claims of sales tax filers that participate in the PrompTax program.

TSB-A-24(15)S

Petitioner asks whether certain chocolate-covered marshmallow twists are subject to sales tax.

TSB-A-24(16)S

Petitioner asks whether receipts from the sales and installation of its custom window inserts constitute a capital improvement for sales tax purposes.

TSB-A-24(17)S

Petitioner asks whether her purchase of a vehicle in Maine while a New York State resident was properly subject to use tax upon the vehicle's registration with the NYS Department of Motor Vehicle.

TSB-A-24(18)S

Petitioner asks whether receipts from the sale of its portable electrotherapy device are subject to sales tax.

TSB-A-24(19)S

Petitioner asks whether the sale of pre-packaged baked goods sold to New York residents is subject to sales tax.

TSB-A-24(20)S

Petitioner asks whether sales tax is imposed on its service of moving a customer's furniture at the customer's premises to facilitate the customer's preparation for a corporate event or conference.

TSB-A-24(21)S

Petitioner asks whether it is required to pay  sales tax on its purchase of motor parts.

Petitioner asks whether purchases of blood products by a veterinarian for use in surgical procedures are subject to sale tax.

Petitioner asks whether its personalized astrological birth chart reading service is subject to sales tax.

Petitioner asks whether its tree consulting service is subject to sales tax.

Petitioner asks whether sales or use tax is due on the transfer of a lease of a motor vehicle, where the monthly installment payment being assumed includes a portion of the sales tax calculated at the inception of the lease.

Petitioner asks (1) whether purchases of electricity and natural gas used by his residential apartments are eligible for the reduced state sales tax rate; and (2) if eligible, how may Petitioner establish such eligibility so his suppliers charge the reduced tax rate at the time of purchase.

Petitioner asks whether the furnishing of electronic receipts to customers of parking services and its maintenance of digital records will satisfy the requirements imposed by Tax Law §1142-A(b) and related regulations.

Petitioner asks whether the purchase of floating cement docks is a capital improvement and not subject to sales and use tax.

Petitioner asks whether its coffee-based beverage mix is subject to sales tax.

Petitioner asks whether (1) Propane delivered to tanks used solely for heating Petitioner's detached garage on a residential property is exempt from sales tax; (2) the use of a detached garage is considered a residential use when there is not business activity on the property; and (3) the propane delivered into a tank, used for running a back-up generator used to power Petitioner's home during a power outage is exempt from sales tax.

Petitioner asks whether its receipts from providing an online directory, which lists persons who represent claimants seeking disability benefits, are subject to sales tax.

Petitioner asks whether its sale of repairs and other services to jewelry and watches are subject to sales tax.

Petitioner asks whether it must include sales tax on invoices for information technology services rendered to clients with shipping postal addressed in New York State but with out-of-state addresses on invoices.

Petitioner asks whether if one of its models of motor coaches qualifies as an exempt omnibus for sales tax purposes.

Petitioner asks whether sales of prescription medication, originally intended for human use but are being dispensed for use on animals are subject to sales tax.

Petitioner asks whether its charges for admission to its "mystery" or "escape" rooms to play an interactive game are subject to sales tax.

Petitioner asks whether a hot water hydronic coil replacement and alterations to duct work in a heating system is considered a capital improvement.

Petitioner asks whether the sale of the memberships that allow purchasers to make discounted purchases would be subject to sales tax if the memberships are sold to tax exempt organizations.

Petitioner asks whether the installation of a gutter protection system onto a house with existing gutters qualifies as a capital improvement exempt from sales tax.

Petitioner asks if the disassembly, removal and disposal of used office furniture for companies that are moving or remodeling is subject to sales tax.