| 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. | |
| Select another year |
|
|
|
|
|
Number |
Petitioner |
| 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 | |
