Sales tax advisory opinions - 2016 (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 | Issue |
|---|---|
| TSB-A-16(34)S | Petitioner asks whether sales and use tax exemption benefits apply to materials purchased by an agent or subagent of the local Industrial Development Agency (IDA) for off-site improvements that will subsequently be owned by the local utility and if the conclusion is different if the improvements are required to be funded by the Petitioner under the utility rate tariff established with the Public Service Commission. |
| TSB-A-16(33)S | Petitioner asks whether the fee charged for a report analyzing a specific client’s customers' habits and how to improve the client's customer base is subject to sales and compensating use tax. |
| TSB-A-16(32)S | Petitioner asks whether a charge by a cable company for the cabling needed to extend broadband service to property located outside of the cable company’s "primary service area" is subject to sales tax. |
| TSB-A-16(31)S | Petitioner asks whether its various services related to the provision of healthcare information are subject to sales and use tax in New York. |
| TSB-A-16(30)S | Petitioner asks whether any of four services that it sells (e-mail, fax, meeting, and file management) are subject to New York Sales Tax. |
| TSB-A-16(29)S | Petitioner asks whether sewing services she provides to customers on quilts are subject to sales tax. |
| TSB-A-16(28)S | Petitioner asks whether a person required to collect tax can contract to include sales tax within its hourly rate for the job and not separately state the sales tax on the bill to the customer. Petitioner also asks whether a person required to collect tax that is presented with an exemption certificate has a duty to investigate the nontaxability of the transaction. |
| TSB-A-16(27)S | Petitioner asks whether it is engaged in a nontaxable farming activity and therefore, is eligible for the sales and use tax exemption for its farming-related purchases. |
| TSB-A-16(26)S | Petitioner asks whether Internet-based products it provides to the hotel industry are subject to New York State sales and use tax. |
| TSB-A-16(25)S | Petitioner asks whether charges for natural gas used and converted by a fuel cell to electricity are eligible for the sales tax exemption for gas and electricity used directly and exclusively in production. |
| TSB-A-16(24)S | Petitioner asks whether wood shavings purchased and used to bed breeding dogs and their puppies are exempt from sales tax. |
| TSB-A-16(23)S | Petitioner asks whether his business of CPR instruction requires either an assumed name certificate and/or a Certificate of Authority to collect New York State and local sales taxes. |
| TSB-A-16(22)S | Petitioner asks whether receipts it derives from three of the products it offers customers are subject to New York state and local taxes. Petitioner also asks whether certain ancillary products are subject to tax. |
| TSB-A-16(21)S | Petitioner asks whether a variety of charges to Petitioner’s franchises located in New York State are subject to sales and use tax. |
| TSB-A-16(20)S | Petitioner asks whether four web services it sells are subject to sales tax, and if so, how the sales should be sourced. |
| TSB-A-16(19)S | Petitioner asks whether charges for its data storage service are subject to New York State and local sales and use taxes. |
| TSB-A-16(18)S | Petitioner asks whether its service, which provides advertisers with information about Internet users, is subject to sales and use tax. |
| TSB-A-16(17)S | Petitioner asks whether sales and use tax applies to the purchase of a sculpture created in Germany and transported to various locations for display, including New York State, before eventually being shipped to the purchaser in Florida. |
| TSB-A-16(16)S | Petitioner asks whether charges for automobile repairs are subject to New York State and local taxes if the repair facility is located out of state, but the repaired automobile is delivered to the customer in New York. Petitioner also asks whether repair equipment is subject to state and local taxes under two scenarios. |
| TSB-A-16(2)C, (15)S | Petitioner asks whether any taxes apply to the purchase of minutes of airtime, texts, and megabytes of Internet access through its kiosks. |
| TSB-A-16(14)S | Petitioner asks whether its cookie sales are taxable pursuant to Tax Law §1105(d)(i). |
| TSB-A-16(13)S | Petitioner asks whether state and local taxes apply to its receipts for entry fees to high intensity interval training fitness classes offered at its facility within New York City. |
| TSB-A-16(12)S | Petitioner asks if its purchase of commercial sightseeing ships from a seller located outside of New York State for use within New York State is subject to sales and use tax. |
| TSB-A-16(11)S | Petitioner asks under what circumstances it is required to collect sales tax on its charges for scaffold sales, rental and installation to its customers when its customers are contractors working on construction projects for exempt organizations. |
| TSB-A-16(10)S | Petitioner asks whether the sales and installation of its new product, which is used to organized closets, are subject to sales and use tax. |
| TSB-A-16(9)S | Petitioner asks whether the service contract it provides for new and used computer hardware and software products is subject to sales tax. |
| TSB-A-16(8)S | Petitioner asks whether its fee for its tablet-based health monitoring product, and the health devices and tablets sold with the product, are subject to sales and use tax. |
| TSB-A-16(7)S | Petitioner asks whether its purchase of a piece of equipment is subject to sales and use tax where sales tax is collected by Petitioner on the repair services performed for its customers using the equipment. |
| TSB-A-16(6)S | Petitioner asks whether the sale of its Internet-based document transfer subscription plans are subject to sales and use tax. |
| TSB-A-16(5)S | Petitioner asks whether its charges for images delivered electronically that embody its interior design services are subject to sales tax. |
| TSB-A-16(4)S | Petitioner asks whether it may issue resale certificates to New York vendors to allow it to purchase raw materials without paying sales tax. |
| TSB-A-16(3)S | Petitioner asks whether the sale of Product A, which delivers real-time web analytics data regarding website performance to owners of websites, is subject to sales and use tax. |
| TSB-A-16(2)S | Petitioner asks whether operating a specific facility it plans to build in New York would qualify it as an “operator of an internet data center” for purposes of Tax Law § 1115(a)(37). |
| TSB-A-16(1)S | Petitioner asks whether its façade restoration project for a building gives rise to sales tax liability under Article 28 of the Tax Law. |
Other information
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