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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.

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