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Corporation tax advisory opinions - 2017 (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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Corporation tax advisory opinions - 2017 (TSB-A)
Number Issue
TSB-A-17(2)C Petitioner asks whether premiums that otherwise would not be New York premiums for purposes of Tax Law § 1504(b) become treated as “New York premiums” as that term is defined in Tax Law § 1510(b).
TSB-A-17(1)C, (18)S Petitioner asks whether the sales and use tax and the telecommunication excise tax apply to sales of prepaid calling minutes and, if so, how to source those sales for purposes of those taxes.