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Sales tax advisory opinions - 1981 (TSB-A & TSB-H)

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.
 
Sales tax advisory opinions - 1981 (TSB-A & TSB-H)
NumberPetitioner
TSB-A-81(70)S Showtime Entertainment
TSB-A-81(69)S Metropolitan Transportation Authority
TSB-A-81(68)S F. Staal, Inc.
TSB-A-81(67)S Midstate Precast Systems, Inc.
TSB-A-81(66)S Polydor, Inc.
TSB-A-81(65)S American Sunsystems, Inc.
TSB-A-81(64)S Women's Aglow Fellowship - Elmira Chapter
TSB-A-81(63)S Industrial Power and Light Corporation
TSB-A-81(62)S World Display Fixtures Corporation
TSB-A-81(61)S Consolidated Rail Corporationf
TSB-A-81(60)S Hershey Enterprises, Inc.
TSB-A-81(59)S Arbitron Company
TSB-A-81(58)S Pharmacia, Inc.
TSB-A-81(57)S Oswego County Savings Bank
TSB-A-81(56)S Rochester Philharmonic Orchestra, Inc.
TSB-A-81(55)S New York State Grange Patron of Husbandry
TSB-A-81(54)S The Augsbury Corporation
TSB-A-81(53)S Lone Star Industries, Inc.
TSB-A-81(52)S Buffalo Refining Associates
TSB-A-81(51)S Spence Engineering Co., Inc.
TSB-A-81(50)S Gates Circle Realty Corp.
TSB-A-81(49)S Potsdam Auxiliary and College Educational Services, Inc.
TSB-A-81(48)S Migay Trucking Corp.
TSB-A-81(47)S Troiano Fuel Oil Co. of Suffolk County, Inc.
TSB-A-81(46)S Tri City Desserts, Inc.
TSB-A-81(45)S Louis A. Fuoco Bus Line, Inc.
TSB-A-81(44)S Harron's Electric Service, Inc.
TSB-A-81(43)S Frazer & Jones Co., Division of Eastern Co.
TSB-A-81(42)S M & C Stove World, Inc.
TSB-A-81(41)S Victor LaSala
TSB-A-81(40)S Craftmatic Comfort Manufacturing Corp.
TSB-A-81(39)S F.G. Compagni Construction Company, Inc.
TSB-A-81(38)S Barry Arnold
TSB-A-81(37)S Sterling Electric, Inc.
TSB-A-81(36)S Hooper Holmes, Inc.
TSB-A-81(35)S Ketchum Manufacturing Co., Inc.
TSB-A-81(34)S Cummins Engine Co., Inc.
TSB-A-81(33)S Mohawk Dental Supply Company, Inc.
TSB-A-81(32)S Airway Services
TSB-A-81(31)S Gerstman, CPA
TSB-A-81(30)S Carrier Corporation
TSB-A-81(29)S Al Tech Specialty Steel Corporation
TSB-A-81(28)S New York State Monument Builders Association, Inc.
TSB-A-81(27)S Gilford Construction Corporation
TSB-A-81(26)S Spiegel, Inc.
TSB-A-81(25)S Young Contracting Corp.
TSB-A-81(24)S, (5)C Joseph Bucciero Contracting, Inc.
TSB-A-81(23)S David W. Sprague
TSB-A-81(22)S Colby Engraving and Rubber Plate Corp.
TSB-A-81(21)S Benjamin Swartz
TSB-A-81(20.1)S Norman Eiger
TSB-A-81(20)S Norman Eiger
TSB-A-81(19)S Morrell's Tailors and Furriers
TSB-A-81(18)S Browning-Ferris Industries of N.Y., Inc.
TSB-A-81(17)S Cecos International, Inc.
TSB-A-81(16)S Nichols Oxygen Service, Inc.
TSB-A-81(15)S A. Tomassi Co., Inc.
TSB-A-81(14)S Linen Systems for Hospitals, Inc.
TSB-A-81(13)S Miller, Addison, Steele, Inc.
TSB-A-81(12)S David J. Converse
TSB-A-81(11)S Mobilehome Marketing, Inc.
TSB-A-81(10)S Morse Chain Division, Borg-Warner Corporation
TSB-A-81(9)S Green Bros. Home and Garden, Inc.
TSB-A-81(8)S Tee Bar Corporation
TSB-A-81(7)S American Theater Press, Inc.
TSB-A-81(6)S Grant Hardware Company, Division of Buildex Inc.
TSB-A-81(5)S Robert T. McLaughlin
TSB-A-81(4)S Ridings Equipment Corp.
TSB-A-81(3)S Mary B. Letter Shop
TSB-A-81(2)S K.A.S. Studios, Inc.
TSB-A-81(1)S Ledan, Inc.
TSB-H-81(128)S Beneficial Oil Company, Inc.
TSB-H-81(127S Ralph B. Humphreys
TSB-H-81(126)S Richard and Mary Pugliese
TSB-H-81(124)S Adam Mcldrum and Anderson Co., Inc.
TSB-H-81(123)S Web's Coins, Ltd.
TSB-H-81(122)S Lanz's Motel, Inc.
TSB-H-81(121)S Marilyn M. Rieland
TSB-H-81(120)S Atlantic Flyway, Inc. and John A. Gambling Enterprises, Inc.
TSB-H-81(118)S ITT Communications Equipment and Systems Division
TSB-H-81(113)S Duane and Siganoc, Inc.
TSB-H-81(105)S Tilden Commercial Alliance, Inc.
TSB-H-81(104)S Chapin & Fagin Division, GCF Inc.
TSB-H-81(103)S Dalmed Corporation
TSB-H-81(101)S James P. Nastasi
TSB-H-81(100)S New York SKAL Club
TSB-H-81(98)S Consolidated Rail Corporation
TSB-H-81(89)S People's Oil Co., Inc.
TSB-H-81(88)S Airweld, Inc.
TSB-H-81(87)S Xerox Corporation
TSB-H-81(86)S City Of Rome
TSB-H-81(85)S J. E. Vanderbilt & Co., Inc.
TSB-H-81(76)S Charles Mintz
TSB-H-81(75)S Wm. E. Kugler & Bro., Inc.
TSB-H-81(74)S Consolidated Rail Corporation
TSB-H-81(70)S William Jiskra Plumbing and Heating Contractor
TSB-H-81(69)S James Linnehan
TSB-H-81(68)S Frontier Chemical Waste Process, Inc.
TSB-H-81(64)S Meridian Graphics, Inc.
TSB-H-81(63)S Lone Star Industries, Inc.
TSB-H-81(56)S Dowd's Beefalo Farms
TSB-H-81(53)S Peck's Trucking, Inc.
TSB-H-81(52)S Trans World Music Corporation
TSB-H-81(51)S D. L. Terwilliger Co. Inc.
TSB-H-81(50)S S & Y Floor Covering
TSB-H-81(49)S Orchard Park Veneer and Container Corporation
TSB-H-81(45)S Mr. John P. Hoban (The Donut Man)
TSB-H-81(44)S Richard P. Dyer, Esquire
TSB-H-81(43)S Tamas Friedman
TSB-H-81(34.1)S New York State Publishers Association
TSB-H-81(34)S New York State Publishers Association
TSB-H-81(30)S Nassau Solar Development, Inc.
TSB-H-81(28)S Old Craft Furniture Refinishing
TSB-H-81(27)S Irvin Simon Photographers, Inc.
TSB-H-81(21)S AVM Corporation
TSB-H-81(17)S Modern Medical Systems Co.
TSB-H-81(16)S Greenwood Village Planned Retirement Community, Inc.

Other information

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