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Corporation tax advisory opinions - 2015 (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 - 2015 (TSB-A)
NumberPetitioner
TSB-A-15(5)C Whether Petitioner will be subject to New York State franchise tax pursuant to Article 9-A of the Tax Law if the LLC, of which Petitioner is a sole member, relocates its business office to New York City from out-of-state.
TSB-A-15(4)C Whether, assuming that it meets the definition of a qualified New York manufacturer, Petitioner is eligible to claim the real property tax credit for manufacturers for the 2014 tax year. 
TSB-A-15(3)C, (4)I Petitioner, a telecommunication carrier, asks whether it would be protected from liability for the excise tax imposed by Tax Law § 186-e by its acceptance of a resale certificate from a foreign carrier that lacks the purchaser’s vendor identification number.
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.
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.

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