Sales tax advisory opinions - 1991 (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-91(79)S | Sherman Grinberg Film Libraries, Inc. |
| TSB-A-91(78)S | Triangle Pacific Corp. |
| TSB-A-91(77)S | Local Area Communications, Inc. |
| TSB-A-91(76)S | Hafner Associates, Inc. |
| TSB-A-91(75)S | Insurance Automation Systems, Inc. |
| TSB-A-91(74)S | Marvin Rosenthal |
| TSB-A-91(73)S | Omori & Associates |
| TSB-A-91(72)S | Althin CD Medical, Inc. |
| TSB-A-91(71)S | MCI Telecommunications Corp., MCI International Telecommunications Corp., RCA Global Communications, Inc. and Western Union International, Inc. |
| TSB-A-91(70)S | Arthur Andersen and Co. |
| TSB-A-91(69)S | Barbara Fader |
| TSB-A-91(68)S | ARA Services, Inc. |
| TSB-A-91(67)S | Action Scale Co., Inc. |
| TSB-A-91(66)S | Dolan and Dolan |
| TSB-A-91(65)S | Pro Net, Inc. |
| TSB-A-91(64)S | Monroe Livingston Sanitary Land-Fill, Inc. |
| TSB-A-91(63)S | N.R.G. Savers |
| TSB-A-91(62)S | Savings Bank Life Insurance Fund |
| TSB-A-91(61)S | Robert Stillman, C.P.A. |
| TSB-A-91(60)S | Market News Services, Inc. |
| TSB-A-91(59)S | MHC Airport Inn Inc./Rochester Holiday Inn |
| TSB-A-91(58)S | Datamedic Corp. |
| TSB-A-91(57)S | Leonard R. Landis |
| TSB-A-91(56)S | American Linen Supply Co. |
| TSB-A-91(55)S | Auburn Fireworks, Inc. |
| TSB-A-91(54)S | Alcon Laboratories, Inc. |
| TSB-A-91(53)S | Mark S. Klein |
| TSB-A-91(52)S | The New York Susquehanna and Western Railway Corporation |
| TSB-A-91(51)S | Petra Fashions, Inc. |
| TSB-A-91(50)S | Morton L. Coren, P.C. |
| TSB-A-91(49)S, (16)C, (8)I, (7)R, (1)M | Marine Midland Bank, N.A. |
| TSB-A-91(48)S | City of Rochester |
| TSB-A-91(47)S | The Association of Professional Art Advisors |
| TSB-A-91(46)S | Bay Fireworks Co. |
| TSB-A-91(45)S | Marine Pollution Control |
| TSB-A-91(44)S | Juliana Motel |
| TSB-A-91(43)S | Certified Properties, Inc. |
| TSB-A-91(42)S | A-Z Parking Services, Inc. |
| TSB-A-91(41)S | Clairol, Inc. |
| TSB-A-91(40)S | Gibney Leasing Corp. of Florida |
| TSB-A-91(39)S | Robert W. Burns |
| TSB-A-91(38)S | Mark S. Klein |
| TSB-A-91(37)S | Neil A. Harrison |
| TSB-A-91(36)S | Norstar Auto Lease Inc. |
| TSB-A-91(35)S | Arepo Corporation |
| TSB-A-91(34)S | Majestic Pools Inc. |
| TSB-A-91(33)S | Alamo Rent A Car, Inc. |
| TSB-A-91(32)S | Max M. Farash |
| TSB-A-91(31)S | Warrantech Corporation |
| TSB-A-91(30)S | Confidential Data Management, Division of Empire Recycling Corporation |
| TSB-A-91(29)S | One Call Systems, Inc. |
| TSB-A-91(28)S | People Resources |
| TSB-A-91(27)S | Satterlee Stephens Burke & Burke |
| TSB-A-91(26)S | Revlon, Inc. |
| TSB-A-91(25)S | Tamara NY, NY Limited Partnership |
| TSB-A-91(24)S | Bancker Construction Corp. |
| TSB-A-91(23)S | Insurance Services Office, Inc. |
| TSB-A-91(22)S | 89 Cragg Road Inc. DBA Island Cottage |
| TSB-A-91(21)S | KPMG Peat Marwick |
| TSB-A-91(20)S | BEJ Taxi Corp. |
| TSB-A-91(19)S | Computerized Transactions Inc. |
| TSB-A-91(18)S | DiMarco, Abiusi, Pascarella & Firnstein, CPA's |
| TSB-A-91(17.1)S | St. George Operating and Improvement Co. |
| TSB-A-91(17)S | St. George Operating and Improvement Co. |
| TSB-A-91(16)S | Lauriat's, Inc. |
| TSB-A-91(15)S | Elbridge Mini Storage |
| TSB-A-91(14)S | CCB Management of Texas, Inc. |
| TSB-A-91(13)S | Pfizer, Inc. |
| TSB-A-91(12)S | Bristol-Myers Squibb Company |
| TSB-A-91(11)S | Kraft General Foods, Inc. |
| TSB-A-91(10)S | Independent Oil & Gas Association of New York |
| TSB-A-91(9)S | Answer Systems, Inc. |
| TSB-A-91(8)S | Clark Rigging & Rental Corp. |
| TSB-A-91(7)S, (1)I, (1)C | Mitchell Sorkin |
| TSB-A-91(6)S | American Home Products Corporation |
| TSB-A-91(5)S | American Home Food Products, Inc. |
| TSB-A-91(4)S | Colgate-Palmolive Company |
| TSB-A-91(3)S | Sterling Drug, Inc. |
| TSB-A-91(2)S | Conopco, Inc. |
| TSB-A-91(1)S | Carter Wallace, Inc. |
Other information
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