Sales tax advisory opinions - 2013 (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-13(40)S | Whether the pastoral and counseling services performed by an ordained minister are subject to sales tax. |
| TSB-A-13(39)S | Are Petitioner's services, which result in reports or samples being delivered to a customer out-of-state, subject to New York State sales and use tax? |
| TSB-A-13(38)S | Whether Petitioner's payment for the service of installing a water slide on real property that it leases is exempt from sales and use tax on grounds that the water slide qualifies as a capital improvement for purposes of sales and use tax |
| TSB-A-13(37)S | Whether hosted software and related services provided to Petitioner's customers are subject to New York State and local sales and use taxes. |
| TSB-A-13(36)S | Whether New York State or New York City sales tax applies to charges for kinesiology services provided by a "professional kinesiology practitioner" in New York City. |
| TSB-A-13(35)S | Whether the Petitioner, an internet wine distributor with offices out-of-state, qualifies as a vendor required to collect tax for purposes of sales and use tax. |
| TSB-A-13(34)S | Is the sale of Petitioner's beverage, a puree of fruits, vegetables, nuts, and other ingredients, subject to sales tax? |
| TSB-A-13(33)S | Whether Petitioner's electronic publication is exempt from sales tax as an electronic news service or an electronic periodical. |
| TSB-A-13(32)S | Whether Petitioner's sale of its hosted software solutions system constitutes the sale of pre-written software subject to sales tax. |
| TSB-A-13(31)S | Whether the "Transfer Fee," considered on a stand-alone basis and paid pursuant to a Transfer Agreement, is subject to New York State sales and use tax, and whether the "Transfer Fee" related to a vehicle that was ultimately purchased by the buyer would be taxable as part of the sales price of the vehicle in New York. |
| TSB-A-13(30)S | Whether Petitioner's charges for his online software tool are subject to sales or use tax. |
| TSB-A-13(29)S | Whether there are circumstances which would allow the Petitioner, an elementary school PTA, to have goods available for display and sale to students without being subject to collecting and remitting sales tax. |
| TSB-A-13(28)S | Whether the payments Petitioner receives from its customers are subject to sales tax, where the payments entitle the customers to occupancies at hotels outside New York and a cruise, along with the right to buy additional hotel room occupancies outside the State at a discount. |
| TSB-A-13(27)S | Whether Petitioner's credit rating service is subject to sales tax and, if so, how the tax should be applied to two methods of delivery. |
| TSB-A-13(26)S | Whether Petitioner's new combination drug-device products, Augment ®, Bone Graft (ABG), and AugmatrixTM Bicomposite Bone Graft (ABBG) qualify for the exemption for products consumed for the preservation of health in Tax Law § 1115(a)(3) or for the prosthetic aid exemption in § 1115(a)(4). |
| TSB-A-13(25)S | Whether the receipts for incidental and ancillary repairs or part replacement(s) Petitioner performs while constructing a capital improvement to real property are subject to sales tax, and whether Petitioner must pay sales tax to a subcontractor who has refused to accept a capital improvement certificate that Petitioner has itself accepted in good faith from its customer. |
| TSB-A-13(24)S | Whether certain data processing and data warehousing services are subject to State and local sales and use tax. |
| TSB-A-13(23)S | Whether a livery company must collect sales tax on its charges to customers for its transportation service in three separate scenarios. |
| TSB-A-13(22)S | Whether New York State sales and use tax is imposed on the receipts from sales of access to digital forms stored on Petitioner's server that are filled out on Petitioner's web site and available via downloads for printing on the customer's computer. |
| TSB-A-13(21)S | Whether Petitioner is making sales of mobile medical services to medical facilities and, if so, whether those sales are exempt from New York State and local sales and use taxes, or whether Petitioner is making taxable sales of equipment to the medical facilities. |
| TSB-A-13(20)S | Whether an agreement constitutes a lease or a conditional sale of computer hardware, software, and office furniture and whether the vendor must collect sales tax with each payment under the agreement or collect all of the tax due at the inception of the agreement |
| TSB-A-13(19)S | Whether Petitioner's charge for providing certain temporary structures to an event planner is considered a "sale for resale," and whether Petitioner may accept a properly completed resale certificate "in good faith" from the event planner. |
| TSB-A-13(18)S | Whether Petitioner must collect sales and use tax from its customer for charges for electricity obtained from an electric vehicle charging station. |
| TSB-A-13(17)S | Whether Petitioner, a general contractor, must charge sales and use tax for security service charges when it hires a security company to monitor a business premises it performs capital improvements on. |
| TSB-A-13(16)S | Whether printed promotional materials, including signs and displays, provided by Petitioner to its members and displayed at retail outlets throughout the state are exempt from sales and use tax |
| TSB-A-13(15)S | Whether Petitioner remains jointly liable for the tax it allows another party to collect and remit on its behalf. When purchasing certain prepared food that is subject to tax, may Petitioner issue a resale certificate? If not, may it take a credit for the tax it pays on its sales tax return? |
| TSB-A-13(14)S | The Petitioner, a commercial dog breeder, asks whether the dog food that he feeds to his breeding dogs and their puppies is exempt from sales tax |
| TSB-A-13(13)S | Whether the monthly fees charged to Petitioner's customers for certain litigation and electronic discovery services are subject to New York sales and use taxes |
| TSB-A-13(12)S | Whether Petitioner's investment risk management product is subject to sales and use tax |
| TSB-A-13(11)S | Whether Petitioner must charge sales and use tax for the installation, rental, and dismantling of a temporary sidewalk bridge (protective pedestrian walkway) where the temporary sidewalk is a prerequisite for the construction of a capital improvement to real property |
| TSB-A-13(10)S | Whether Petitioner is a person required to collect tax for the purposes of Articles 28 and 29 of the Tax Law for certain purchases he finances or if he otherwise has any responsibility to collect and remit sales or use taxes for these purchases pursuant to these articles |
| TSB-A-13(9)S | Whether machinery and equipment installed as part of the construction of a solar farm/facility, and which is used to produce electricity for sale is exempt from tax pursuant to sections 1115(a)(12) and 1105-B of the Tax Law. The provision of certain warranty and maintenance agreements concerning the exempt equipment are also discussed |
| TSB-A-13(8)S | Whether membership dues charged for business development services are subject to NYS sales tax |
| TSB-A-13(7)S | Whether the petitioner, a professional trapeze artist, is required to collect sales tax on the payment she receives for her performances |
| TSB-A-13(6)S | Whether Petitioner's receipts for wellness programs are subject to sales and use tax |
| TSB-A-13(5)S | Petitioner inquires as to the effect of two types of equipment lease termination provisions in relation to determining whether the lease will be treated for sales tax purposes as a true lease or as a lease in the nature of a security agreement constituting an outright sale of the equipment |
| TSB-A-13(4)S | Whether Petitioner must charge his customers New York State sales tax on the services he performs in updating kitchens for his customers |
| TSB-A-13(3)S | Petitioner inquires as to the sales tax implications of a recovery on a bad debt in regard to a taxable equipment lease. |
| TSB-A-13(2)S | Whether the compensation the Petitioner pays to certain workers under their contract agreements is subject to sales tax under New York Tax Law Section 1105(c). |
| TSB-A-13(1)S | Whether Petitioner must collect sales tax on its receipts from the sale of an online driving training course |
Other information
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