Sales tax advisory opinions - 2011 (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-11(33)S | Whether the membership dues paid by the members are subject to sales tax. |
| TSB-A-11(32)S | Whether two fees that Petitioner bills in conjunction with the sale of laser surgery equipment are subject to sales tax. |
| TSB-A-11(31)S | Whether sales of products containing a sun protection factor (SPF) of 2 or greater, including facial moisturizers,cosmetic make-up in liquid and powder form, and other cosmetic liquid or powder products are exempt from sales and use tax. |
| TSB-A-11(30)S | Whether the receipts from the sale of the fixed-price, pre-paid guided Segway tours the Petitioner provides in and around the Rochester, New York area are subject to the sales tax imposed by Article 28 of the Tax Law. |
| TSB-A-11(29)S | Whether Petitioner's lump-sum charge for "routine services" in connection with a contract to operate and manage wastewater and water treatment facilities is subject to sales and use tax. |
| TSB-A-11(28)S | Whether "condenser water" charges billed and collected by a landlord from a tenant in a commercial office building are subject to New York State sales tax. |
| TSB-A-11(27)S | Are the Petitioners purchasing AV services from the AV provider; and whether they would be treated as the vendor or co-vendor of such AV services by the AV provider at their hotel locations. |
| TSB-A-11(26)S | Whether the Petitioner is required to collect sales tax on the receipts from the sale, lease, installation or repair of fire and burglar alarms, closed circuit television systems, and from the sale of monitoring services, and when the Petitioner is required to pay sales or use tax on its purchases. |
| TSB-A-11(25)S | Whether the "shared costs" telecommunication carriers are required to pay pursuant to 47 CFR part 52.32 for the creation, management, and maintenance of the regional databases relating to the provision of telephone number portability are subject to sales and use tax. |
| TSB-A-11(24)S | Whether niche walls, wall fittings, and paneling that are installed during the initial build-out of a store would be classified as capital improvements or furniture and fixtures. |
| TSB-A-11(23)S | Whether the New York State and local sales taxes, collected and reported by a vendor from whom Petitioner purchases taxable personal property, should be based on the rates in effect in the sales tax jurisdiction where the property is delivered to Petitioner. |
| TSB-A-11(22)S | Whether receipts from sales of patent drawings delivered electronically to its patent attorney customers are subject to sales tax. |
| TSB-A-11(21)S | Whether Petitioner is required to charge and collect sales taxes on the security services it provides to a construction company providing construction services to the New York City Department of Transportation. |
| TSB-A-11(20)S | Whether Petitioner's sales of e-books are subject to sales and use tax. |
| TSB-A-11(19)S | Whether receipts from the sales of municipally-mandated household garbage bags and leaf collection bags are subject to State and local sales and use taxes. |
| TSB-A-11(18)S | Whether Petitioner's purchases and rentals of tangible personal property and/or services used directly in the production and staging of its live performances of the show at the WaMu Theater at Madison Square Garden in New York City are exempt from sales tax under Tax Law section 1115(x). |
| TSB-A-11(17)S | Whether Petitioner's hosted marketing service, which it performs through software, and its related services, are subject to New York State sales and use taxes. |
| TSB-A-11(16)S | Does Federal law preempt the application of New York's state and local sales and use tax to a storage-in-transit service provided by an interstate household goods motor carrier lasting more than 30 days? |
| TSB-A-11(15)S | Whether petitioner's receipts from its sale of personalized U.S. Postage Stamps and its fee for the creation of a stitch file are subject to the New York State and local sales tax. |
| TSB-A-11(14)S | Whether Petitioner's sales of its authentication service are subject to New York State and local sales and use taxes. |
| TSB-A-11(13)S | Whether an aircraft he purchased in 2008 for business purposes was exempt from sales and use tax under Tax Law section 1115(z)(1). |
| TSB-A-11(12)S | Whether the annual playing fees the Petitioner charges members and non-members for the use of its golf course are subject to sales and use taxes. |
| TSB-A-11(11)S | Whether Petitioner's service of providing background reports is subject to New York State sales and use taxes. |
| TSB-A-11(10)S | Whether the Petitioner owes sales or use tax on the purchase of a sculpture from a New York vendor. |
| TSB-A-11(9)S | The sale in New York of a title abstract is subject to sales tax. A vendor of a title abstract must collect and remit sales tax based on the tax rate applicable where the abstract is delivered, but may be entitled to a bad debt refund or credit if the tax due from the customer becomes uncollectible. |
| TSB-A-11(1)M, (8)S | Whether the petroleum product "Reformulated Gasoline Blendstock for Oxygenate Blending" (RBOB) is considered a motor fuel subject to the Article 12-A excise tax (including the petroleum testing fee), Article 13-A petroleum business tax, and the State and local sales taxes imposed by Article 28 and pursuant to the authority of Article 29 and required to be prepaid by section 1102 of the Tax Law. |
| TSB-A-11(7)S | Whether Petitioner's provision of certified abstracts of title or certified abstract continuations are subject to New York State sales and use taxes. |
| TSB-A-11(6)S | Whether Petitioner's law firm's sale of an abstract of title that certifies its results qualifies as an information service taxable under Tax Law section 1105(c)(1). |
| TSB-A-11(5)S | Whether the lifeguard and pool maintenance services are subject to sales tax. |
| TSB-A-11(4)S | Whether receipts from the sales of the products that it markets and distributes as dietary supplements in the form of ready-to-drink beverages, liquid concentrates, powdered drink mixes, and chews are subject to State and local sales and use taxes. |
| TSB-A-11(3)S | Whether, in purchasing a title abstract for the purpose of preparing a title insurance policy, a title insurance company may provide a resale certificate (ST-120) to the vendor in lieu of paying sales tax. |
| TSB-A-11(2)S | Whether charges for sewer and water service are taxable |
| TSB-A-11(1)S | Whether Part N-1 of Chapter 57 of the Laws of 2009, which narrowed the nonresident and commercial aircraft exemptions, would apply to an aircraft that was purchased and delivered out-of-state prior to Part N-1's effective date but first used in the State after the effective date. |
Other information
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