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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. The following Advisory Opinion issues are currently pending with the Tax Department. To send comments regarding an issue involving a pending Advisory Opinion click here or send to New York State Department of Taxation and Finance, Office of Counsel, W.A. Harriman Campus, Building 9, Room100, Albany, NY 12227. Please note that this link may only be used for the submission of comments on pending Advisory Opinion issues. Comments must be submitted by the date indicated. All comments received by the due date will be reviewed and considered by staff in drafting the Advisory Opinion. Responses to individual comments will not be provided. |
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Tax |
Issue |
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| Corporation Tax | Whether machinery and equipment used to cut, shape, remove imperfections and polish marble and granite slabs into a finished product qualifies for the investment tax credit. Comments due by June 14, 2013. |
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Corporation Tax |
Whether a dissolved corporation that is a record title holder of real property in New York but is otherwise inactive and not conducting any business after its dissolution is required to pay or file franchise taxes under Tax Law section 209.3 following the date of dissolution. Comments due by June 14, 2013. |
| Income Tax | Petitioner, a US Department of State Foreign Service Officer stationed at the United Nations Headquarters in New York City petitions for an advisory opinion as to whether his Dept. of State income is subject to New York income taxes. Comments due by June 14, 2013. |
| Real Estate Transfer Tax | Petitioners are owners as tenants-in-common of real property, on which a condominium complex consisting of a commercial unit and a residential unit will be constructed. When the construction is completed, one of the tenants-in-common will convey its interest as a tenant-in-common to the other, and in exchange will take title to the commercial condominium unit. Petitioners ask whether these two transactions are exempt from New York State real estate transfer tax. Comments due by June 14, 2013. |
| Sales Tax | Is Certificate of Authenticity for Jewelry the same as a Jewelry Appraisal such that it is exempt from sales tax? Comments due by June 14, 2013. |
| Sales Tax | Whether Petitioner's server and cloud-based Internet communications routing and related filtering services are subject to sales and compensating use taxes, and whether Petitioner is making a taxable sale of software or providing a taxable information or protective service. Comments due by June 14, 2013. |
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Sales Tax |
Assuming that Petitioner's receipts derived from the provision of various real property tax related services are taxable information services under Tax Law § 1105(c)(1), whether the proposed method of allocation to source these taxable sales between New York and other states is acceptable. Comments due by June 14, 2013. |
| Sales Tax | Whether a Canadian company that is not registered for sales tax purposes may issue resale certificates when it purchases raw materials in New York and elsewhere and stores the materials at an affiliate's premises in New York, where it will it then sell the materials to the affiliate to be made into products sold back to the Canadian company. Comments due by June 14, 2013. |
| Sales Tax | Is the sale of Petitioner's beverage, a puree of fruits, vegetables, and nuts, subject to sales tax? Comments due by June 14, 2013. |
| Sales Tax | Whether the petitioner internet wine distributor qualifies as a vendor required to collect tax for purposes of sales and use tax. Comments due by June 14, 2013. |
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