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Corporation tax advisory opinions - 2009 (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.
 
Corporation tax advisory opinions - 2009 (TSB-A)
NumberPetitioner
TSB-A-09(17)C, (60)S International Business Machines Corp. - Whether (1) petitioner's communication network services, including value added network and application services, are telecommunication services subject to sales tax and the excise tax imposed by Tax Law §186-e; (2) petitioner may use a reasonable method to apportion receipts from its services to New York State; and (3) petitioner's services are Internet access services exempt from tax
TSB-A-09(16)C Whether two-way paging services are subject to the Public Safety Communications Surcharge imposed on wireless communications service by Tax Law §186-f
TSB-A-09(15)C What documentation is needed to substantiate an exemption from gross receipts for the sale of Internet access service for purposes of the telecommunications excise tax imposed by Tax Law §186-e
TSB-A-09(14)C Christopher L. Doyle, Esq. - How royalty receipts earned from the licensing of intellectual property should be allocated to New York for purposes of the Article 9-A business allocation percentage
TSB-A-09(13)C, (8)I Whether a corporation that will be certified and commence operations in an Empire Zone will be a new business under section 14 of the Tax Law
TSB-A-09(12)C Whether unbundled sales of energy commodities are subject to the local gross receipts taxes authorized to be imposed by General City Law §20-b and Village Law §5-530
TSB-A-09(11)C Whether unbundled sales of energy commodities are subject to the local gross receipts taxes authorized to be imposed by General City Law §20-b and Village Law §5-530
TSB-A-09(10)C, (6)I Whether a newly formed entity, or a division of an existing foreign corporation, that commences business in New York will be eligible to claim the qualified empire zone enterprise (QEZE) tax reduction credit and the wage tax credit
TSB-A-09(9)C, (24)S NovaTel, Ltd. - Whether telecommunications services sold to offshore call centers are subject to sales tax and the excise tax imposed by section 186-e of the Tax Law
TSB-A-09(8)C SmarTax LLC - Whether receipts from monthly fees for Web site advertising services, and receipts from fees for a medical risk participation program, are sourced to New York for purposes of the business allocation percentage under Article 9-A
TSB-A-09(7)C, (4)I Whether the tangible property component of the Brownfield Redevelopment Tax Credit may be specially allocated among a New York LLC's members in the same proportion as the depreciation deductions relating to the qualified tangible property that gives rise to the credit are allocated in the tax year the property is placed in service
TSB-A-09(6)C Availability of Empire Zone tax benefits for parent corporation and its subsidiary if they file a combined franchise tax return, and if the subsidiary merges into the parent
TSB-A-09(5)C WTAS LLC - Allocation of receipts from online advertising services for purposes of Article 9-A
TSB-A-09(4)C William F. Holden - Whether a corporation that was dissolved by proclamation is subject to Article 9-A franchise tax
TSB-A-09(3)C Whether a foreign corporation authorized to do business in New York will qualify as a "new business" under §14(j), §210.12(j), and §210.19(c) of the Tax Law
TSB-A-09(2)C Service Lloyds Insurance Company Whether a foreign non-life insurance corporation is subject to the Article 33 franchise tax
TSB-A-09(1)C Knight Trading Group, Inc. - Whether market-making-derived income is income from investment capital

Other information

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