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Sales tax advisory opinions - 2005 (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 - 2005 (TSB-A)
NumberPetitioner
TSB-A-05(47)S KM Davies Co., Inc.
TSB-A-05(46)S B&L Wholesale Supply, Inc.
TSB-A-05(45)S Grana & Teibel, CPAs, P.C.
TSB-A-05(44)S Woods Oviatt Gilman LLP
TSB-A-05(43)S Loomis, Fargo & Co.
TSB-A-05(42)S LaBella Associates, P.C.
TSB-A-05(41)S Central Parking System of New York, Inc.
TSB-A-05(40)S Connected Corporation.
TSB-A-05(39)S Frontier Insulation Contractors, Inc.
TSB-A-05(38)S NYLIFE LLC
TSB-A-05(37)S Rotterdam Veterinary Hosppital
TSB-A-05(36)S KCI USA, Inc.
TSB-A-05(35)S Conti Enterprises, Inc.
TSB-A-05(34)S Martin R. Timm
TSB-A-05(33)S Lawrence Lynn
TSB-A-05(32)S AboveNet Communications, Inc.
TSB-A-05(31)S Northeast Fire Protection Systems, Inc.
TSB-A-05(30)S E. E. Root & Sons, Inc.
TSB-A-05(29)S Sentage Corporation/D.P./Mt. Vernon
TSB-A-05(28)S Gilbert Displays Inc.
TSB-A-05(27)S Transitowne Dodge Associates L.P.
TSB-A-05(26)S Karen Fredrickson
TSB-A-05(25)S David E. Werth, CPA
TSB-A-05(24)S Steve Elliot
TSB-A-05(23) University at Albany, SUNY
TSB-A-05(22)S Clearview Cinemas - CCG Holdings, Inc.
TSB-A-05(21)S Tuboscope Pipeline Services, Inc.
TSB-A-05(20)S Marcum & Kliegman LLP
TSB-A-05(19)S Rombout Hunt, Inc.
TSB-A-05(18)S William H. Jones
TSB-A-05(17)S Dr. Joan Coff
TSB-A-05(16)S Verizon Corporate Services Group, Inc.
TSB-A-05(15)S Standard & Poor's Securities Evaluations, Inc.
TSB-A-05(14)S Pulse Data Human Ware
TSB-A-05(13)S Ernst & Young LLP
TSB-A-05(12)S Costco Wholesale Corporation
TSB-A-05(11)S Elevator Service Companies
TSB-A-05(10)S RSM McGladrey, Inc.
TSB-A-05(9)S The Core Club 55th Street LLC
TSB-A-05(8)S Bruce A. Mekul, CPA
TSB-A-05(7)S First Service Networks, Inc.
TSB-A-05(6)S Batesville Casket Company
TSB-A-05(5)S United States Golf Association, Inc.
TSB-A-05(4)S PricewaterhouseCoopers, LLP
TSB-A-05(3)S Michael Bozimowski
TSB-A-05(2)S JPW Riggers & Erectors, Inc
TSB-A-05(1)S MARCOR Remediation, Inc

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