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Department of Taxation and Finance

Sales tax memos - 1978 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

Sales tax memos - 1978 (TSB-M)
TSB-M-78(19)S Use of Aircraft Within New York State
TSB-M-78(18)S Definition of an Air Line - Amendment to Regulation 528.10(b)
TSB-M-78(17)S 1978 Legislation
TSB-M-78(16)S Taxable Status of Free Admissions
TSB-M-78(15)S Materials and Installation Contracts in Manufacturing Process
TSB-M-78(14)S Application of New York State and Local Sales Tax to Goods and Services Sold to Persons Receiving Public Assistance
TSB-M-78(13)S Coupons, Discounts, Premiums
TSB-M-78(12)S Corporate Aircraft
TSB-M-78(11)S 1978 Legislation
TSB-M-78(10)S Concrete Accessory Items Incorporated Into Structures For Exempt Organizations
TSB-M-78(9)S Sales Tax Application To Hotel And Motel Telephone Charges
TSB-M-78(8)S Utility Bills - Late Payment Charges Not Subject to Sales Tax
TSB-M-78(7.2)S Reduction in Rate on Certain Energy Sources and Services
TSB-M-78(7.1)S Reduction in Rate on Certain Energy Sources and Services - Public Service Commission Classification Versus Actual Use
TSB-M-78(7)S Reduction in Rate on Certain Energy Sources and Services
TSB-M-78(6)S Volunteer Fire Companies
TSB-M-78(5)S Demurrage Charges
TSB-M-78(4)S Utilities - Problem Areas, Analysis and Determinations
TSB-M-78(3)S Principal-Agent Relationship Guidelines for Advertising Agencies
TSB-M-78(2)S Counsel Opinion - January 13, 1978
TSB-M-78(1)S Monthly Filing Requirements and Estimated Tax Returns
1978-1S Technical Services Bureau Bulletin - Computers

Other information