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Sales tax advisory opinions - 1991 (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.
 
Sales tax advisory opinions - 1991 (TSB-A)
NumberPetitioner
TSB-A-91(79)S Sherman Grinberg Film Libraries, Inc.
TSB-A-91(78)S Triangle Pacific Corp.
TSB-A-91(77)S Local Area Communications, Inc.
TSB-A-91(76)S Hafner Associates, Inc.
TSB-A-91(75)S Insurance Automation Systems, Inc.
TSB-A-91(74)S Marvin Rosenthal
TSB-A-91(73)S Omori & Associates
TSB-A-91(72)S Althin CD Medical, Inc.
TSB-A-91(71)S MCI Telecommunications Corp., MCI International Telecommunications Corp., RCA Global Communications, Inc. and Western Union International, Inc.
TSB-A-91(70)S Arthur Andersen and Co.
TSB-A-91(69)S Barbara Fader
TSB-A-91(68)S ARA Services, Inc.
TSB-A-91(67)S Action Scale Co., Inc.
TSB-A-91(66)S Dolan and Dolan
TSB-A-91(65)S Pro Net, Inc.
TSB-A-91(64)S Monroe Livingston Sanitary Land-Fill, Inc.
TSB-A-91(63)S N.R.G. Savers
TSB-A-91(62)S Savings Bank Life Insurance Fund
TSB-A-91(61)S Robert Stillman, C.P.A.
TSB-A-91(60)S Market News Services, Inc.
TSB-A-91(59)S MHC Airport Inn Inc./Rochester Holiday Inn
TSB-A-91(58)S Datamedic Corp.
TSB-A-91(57)S Leonard R. Landis
TSB-A-91(56)S American Linen Supply Co.
TSB-A-91(55)S Auburn Fireworks, Inc.
TSB-A-91(54)S Alcon Laboratories, Inc.
TSB-A-91(53)S Mark S. Klein
TSB-A-91(52)S The  New York Susquehanna and Western Railway Corporation
TSB-A-91(51)S Petra Fashions, Inc.
TSB-A-91(50)S Morton L. Coren, P.C.
TSB-A-91(49)S, (16)C, (8)I, (7)R, (1)M Marine Midland Bank, N.A.
TSB-A-91(48)S City of Rochester
TSB-A-91(47)S The Association of Professional Art Advisors
TSB-A-91(46)S Bay Fireworks Co.
TSB-A-91(45)S Marine Pollution Control
TSB-A-91(44)S Juliana Motel
TSB-A-91(43)S Certified Properties, Inc.
TSB-A-91(42)S A-Z Parking Services, Inc.
TSB-A-91(41)S Clairol, Inc.
TSB-A-91(40)S Gibney Leasing Corp. of Florida
TSB-A-91(39)S Robert W. Burns
TSB-A-91(38)S Mark S. Klein
TSB-A-91(37)S Neil A. Harrison
TSB-A-91(36)S Norstar Auto Lease Inc.
TSB-A-91(35)S Arepo Corporation
TSB-A-91(34)S Majestic Pools Inc.
TSB-A-91(33)S Alamo Rent A Car,  Inc.
TSB-A-91(32)S Max M. Farash
TSB-A-91(31)S Warrantech Corporation
TSB-A-91(30)S Confidential Data Management, Division of Empire Recycling Corporation
TSB-A-91(29)S One Call Systems, Inc.
TSB-A-91(28)S People Resources
TSB-A-91(27)S Satterlee Stephens Burke & Burke
TSB-A-91(26)S Revlon, Inc.
TSB-A-91(25)S Tamara NY, NY Limited Partnership
TSB-A-91(24)S Bancker Construction Corp.
TSB-A-91(23)S Insurance Services Office, Inc.
TSB-A-91(22)S 89 Cragg Road Inc. DBA Island Cottage
TSB-A-91(21)S KPMG Peat Marwick
TSB-A-91(20)S BEJ Taxi Corp.
TSB-A-91(19)S Computerized Transactions Inc.
TSB-A-91(18)S DiMarco, Abiusi, Pascarella & Firnstein, CPA's
TSB-A-91(17.1)S St. George Operating and Improvement Co.
TSB-A-91(17)S St. George Operating and Improvement Co.
TSB-A-91(16)S Lauriat's, Inc.
TSB-A-91(15)S Elbridge Mini Storage
TSB-A-91(14)S CCB Management of Texas, Inc.
TSB-A-91(13)S Pfizer, Inc.
TSB-A-91(12)S Bristol-Myers Squibb Company
TSB-A-91(11)S Kraft General Foods, Inc.
TSB-A-91(10)S Independent Oil & Gas Association of New York
TSB-A-91(9)S Answer Systems, Inc.
TSB-A-91(8)S Clark Rigging & Rental Corp.
TSB-A-91(7)S, (1)I, (1)C Mitchell Sorkin
TSB-A-91(6)S American Home Products Corporation
TSB-A-91(5)S American Home Food Products, Inc.
TSB-A-91(4)S Colgate-Palmolive Company
TSB-A-91(3)S Sterling Drug, Inc.
TSB-A-91(2)S Conopco, Inc.
TSB-A-91(1)S Carter Wallace, Inc.

Other information

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