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Department of Taxation and Finance

Sales tax advisory opinions - 2018 (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 - 2018 (TSB-A)
Number Issue
TSB-A-18(5)S Petitioner asks whether sales tax applies to the sub-contracted floor and carpet cleaning services it provides to a variety of businesses.
TSB-A-18(4)S Petitioner asks whether sales tax applies to his services of carpet cleaning, furniture cleaning, wood floor refinishing, and floor stripping and waxing.
TSB-A-18(3)S Petitioner asks whether the locally imposed fee that covered stores in Suffolk County are required by law to charge customers for carryout bags is subject to state or local sales tax.
TSB-A-18(2)S Petitioner asks whether amounts charged for the rental of a truck are subject to New York State and local sales tax if a customer provides a Contractor Exempt Purchase Certificate with box “A” selected.
TSB-A-18(1)S Petitioner asks whether a “convenience fee” it charges when credit cards are used for purchases is subject to New York State and local sales tax.

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