Sales tax advisory opinions - 2012 (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.
 
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Number

Petitioner
   
TSB-A-12(1)C, (2)S

Whether Petitioner's payment processing service is subject to sales and use tax, and whether performance of the service in New York would give nexus to the merchants who receive payment from their customers through the service for purposes of sales and use tax and corporation tax.New Posting
   
TSB-A-12(1)S

Whether a substance known as Synvisc is subject to sales and use tax.New Posting
   
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Last Modified: February 22, 2012