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Department of Taxation and Finance

Sales tax advisory opinions - 2020 (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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Sales tax advisory opinions - 2020 (TSB-A)
Number Issue
TSB-A-20(1)M(1)S Whether retail sales of chewing tobacco made to customers located outside of the State of New York are subject to any New York State taxes.
TSB-A-20(2)S Whether Petitioner's membership dues are subject to New York State sales tax.
TSB-A-20(3)S Whether Petitioner's internet advertising services are subject to New York State sales tax.
TSB-A-20(4)S Whether amounts Petitioner collects from a new class of limited members that do not have a proprietary interest or voting rights in the Club are subject to sales tax.
TSB-A-20(5)S Whether the receipts from Petitioner's concession stand sales are subject to both or either New York State or local sales tax.
TSB-A-20(6)S Whether Petitioner's installation of certain partitions qualifies as a capital improvement for sales tax purposes.
TSB-A-20(7)S Whether receipts from the sales of the installation of cellulose and spray foam insulation are subject to sales tax.
TSB-A-20(8)S Whether receipts from Petitioner's sales of certain graphic design services are subject to New York State and local sales tax.
TSB-A-20(9)S Whether the revenue received for Petitioner's sight-seeing pedal bus tour is subject to either or both New York State or local sales tax.
TSB-A-20(10)S When should sales tax be remitted on receipts from the sale of a wedding dress.
TSB-A-20(11)S Whether, in calculating the sales tax due on a sale of cigarettes, a vendor should take into account a manufacturer's funded price reduction (buy-down) applicable to that sale. 
TSB-A-20(12)S Whether receipts from annual inspection of backflow prevention devices are subject to New York State and local sales and use taxes.
TSB-A-20(13)S Whether the service fee charged by a federal firearm licensee for the transfer of a firearm to a New York State resident is subject to sales tax.
TSB-A-20(14)S Whether the services Petitioner provides construction sites for safety managers, fire safety mangers and emergency watchmen are subject to New York State and local sales and use taxes.
TSB-A-20(15)S Whether the sale of orgeat syrup is subject to New York State and local sales tax.
TSB-A-20(16)S Whether Petitioner's services of teaching private cooking, baking, and decorating lessons in people's homes are subject to sales tax.
TSB-A-20(17)S Whether the glue purchased by Petitioner to bond ceramic tile to a floor in a building owned by the Port Authority is subject to sales or compensating use tax.
TSB-A-20(18)S Whether Petitioner's subscription fees to access its online course library are subject to State and local sales tax.
TSB-A-20(19)S Whether the sales of Petitioner's Kombucha tea beverage are subject to sales tax.
TSB-A-20(20)S Whether ten of Petitioner's products should be classified as candy or confectionery that are subject to sales tax.
TSB-A-20(21)S Whether retail sales of mitten clips are subject to sales tax.
TSB-A-20(22)S Whether Petitioner's receipts from its digital advertising campaign management platform are subject to New York State and local sales and use tax.
TSB-A-20(23)S Whether Petitioner's sales of collagen wound dressings and collagen membranes intended for use during dental surgery are exempt from State and local sales and use tax.
TSB-A-20(24)S What is the first day of Petitioner's lease term for purposes of the sales tax exemptions provided by Tax Law Section 1115(ee).
TSB-A-20(25)S Whether Petitioner's receipts from services provided at its health and fitness facilities are subject to New York City local sales tax.
TSB-A-20(26)S Whether Petitioner's monthly subscription fees for its various clothing rental plans are exempt from sales tax.
TSB-A-20(27)S Whether Petitioner's digital marketing services provided to customers are subject to sales tax.
TSB-A-20(28)S Whether the coupon clearing products Petitioner sell to advertisers that issue discount coupons and the retailers that accept them are subject to sales and use tax.
TSB-A-20(29)S Whether Petitioner's annual membership fees and per minute charges to clients as well as its rental fees paid by business owners are subject to sales tax.
TSB-A-20(30)S Whether Petitioner's e-mailing and consulting services are subject to State and local sales tax.
TSB-A-20(31)S Whether Petitioner can accept Direct Payment Permits from its customers where the dispatched location of its security guards is known at the time of the sale.
TSB-A-20(32)S Whether Petitioner should charge sales tax on the use of its golf carts.
TSB-A-20(33)S Whether Petitioner's receipts from sales of its online courses of study are subject to State and local sales tax.

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