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Recent Additions

Week of 5/18/2015 through 5/22/2015
Important Publications and Notices
  • NYS Tax Department issues Corporation Tax Advisory Opinions
  • Corporation Tax: TSB-A-15(1)C, Whether Petitioner is subject to franchise tax under Tax Law � 184 when it sells Internet access service alone or bundled with voice transmission.

    Corporation Tax: TSB-A-15(2)C, Whether a New York corporation is subject to franchise tax under Article 9-A of the Tax Law subsequent to its dissolution by proclamation.

  • NYS Tax Department issues Sales Tax Advisory Opinions
  • Sales Tax: TSB-A-15(3)S, Whether various legal-related services Petitioner provides are subject to sales and compensating use taxes in New York State.

    Sales Tax: TSB-A-15(4)S, Whether the dues of certain membership classes are subject to State and local taxes.

    Sales Tax: TSB-A-15(5)S, Whether Petitioner's subscription-based internet services are subject to sales and use tax.

    Sales Tax: TSB-A-15(6)S, Whether receipts from the rental of self-serve mini-storage units are subject to New York State and local sales taxes.

    Sales Tax: TSB-A-15(7)S, Whether Petitioner's sale of its tumor treating fields device is exempt from sales and use tax in New York as medical equipment pursuant to New York Tax Law �1115(a)(3).

    Sales Tax: TSB-A-15(8)S, Whether the sale of used books, records, and related media by the Petitioner at its semi-annual sale is subject to the collection of New York State sales tax.

    Sales Tax: TSB-A-15(9)S, Whether Petitioner's receipts from a software maintenance and support contract are subject to sales tax when the contract entitles the customer to updated versions of software.

    Sales Tax: TSB-A-15(10)S, Whether Petitioner is required to charge its clients sales tax for their purchase of news advertorials, which are created by Petitioner and delivered to the clients in an MP3 format.

    Sales Tax: TSB-A-15(11)S, Whether Petitioner's service of providing temporary accommodations to students and interns constitutes operating a "hotel" for the purposes of New York State and local sales and use taxes.

  • NYS Tax Department issues Sales Tax Advisory Opinion
  • Sales Tax: TSB-A-15(12)S, (1) Whether the service of changing the format of electronic data and transferring the reformatted data to third parties that market the information is subject to sales tax.  (2) Whether a vendor selling mailing list information in an electronic format must collect sales tax from its customer if the customer resells the information.

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Up-to-date Forms Information
  • Up-to-date Forms Information
  • Visit our Income Tax and Corporation Tax Up-to-Date Information page for tax law changes or corrections that occurred after the forms and instructions were printed and which may affect your 2014 tax return.

Updated: May 26, 2015