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Sales tax advisory opinions - 2010 (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 - 2010 (TSB-A)
NumberPetitioner
TSB-A-10(61)S Whether Advice Services the Petitioner provides are subject to New York State and local sales and use taxes.
TSB-A-10(60)S Whether Petitioner owes sales tax on its receipts from litigation support and e-discovery services.
TSB-A-10(59)S Whether electronic discovery litigation support services are subject to New York State and local sales or use taxes.
TSB-A-10(58)S Whether sales of products from Petitioner's antibacterial product line are exempt from sales and use tax pursuant to Tax Law  1115(a)(3) and 20 N.Y.C.R.R.  528.4 as drugs intended to mitigate and prevent disease in humans.
TSB-A-10(57)S Whether Petitioner's sales of IT support services are subject to New York State and local sales taxes.
TSB-A-10(56)S Whether Petitioner's receipts from the sale of the right to use aircraft community hangars and aircraft tie-downs are subject to New York State sales taxes.
TSB-A-10(55)S Whether Petitioner's sales of copper-bearing contraceptive devices qualify for exemption from sales tax as drugs and medicines under Tax Law 1115(a)(3).
TSB-A-10(54)S Whether the Association owes sales or use tax on products purchased from unrelated third party vendors.
TSB-A-10(53)S Whether the Customer described in the following hypothetical motor vehicle leasing situations is entitled to a capitalized cost reduction, and if so in what amount, for the value of the Customer's "trade-in" in computing the portion of a new vehicle lease that is subject to New York State sales tax for collection by the Dealer.
TSB-A-10(52)S Whether petitioner's various products are subject to sales and use tax as information services or prewritten software and how to source the sales of the products
TSB-A-10(51)S Whether charges for the use of reusable pallets are eligible for either the resale exclusion or the exemption afforded certain packaging material under the Tax Law.
TSB-A-10(50)S Whether merchandise return authorization and discount coupon services are subject to New York State and local sales and use taxes.
TSB-A-10(49)S Whether "Red Bull Energy Shot" and "Red Bull Sugar Free Shot" drinks are subject to sales and compensating use taxes.
TSB-A-10(48)S Whether their purchase of an interest in an aircraft is subject to New York State and local sales and use taxes
TSB-A-10(47)S Whether the Company's sales of various information service options to financial advisors are subject to sales tax
TSB-A-10(46)S Whether personal training services are subject to the New York State and local sales taxes
TSB-A-10(45)S Whether peer group analysis services are subject to New York State and local sales and use taxes
TSB-A-10(44)S Whether any portion of the price paid for prewritten software is subject to sales and use tax
TSB-A-10(43)S Whether receipts from printing and mailing patient billing statements are subject to sales tax
TSB-A-10(42)S Whether a contractor is liable for sales or use tax on purchases of materials used to fabricate windows, or on sales and installation of the windows
TSB-A-10(11)C, (41)S Whether video switching services constitute telecommunication services subject to State and local sales tax and the telecommunications excise tax
TSB-A-10(40)S Whether fees for subscriptions for the use of an Internet professional networking site are subject to sales tax
TSB-A-10(39)S Whether purchases by a car dealership of tangible personal property for use in providing what are advertised as "free" oil changes may qualify for the resale exemption
TSB-A-10(38)S Anchin, Block and Anchin - Whether certain online advertising products are subject to sales tax
TSB-A-10(37)S Whether the installation of window film is subject to sales tax
TSB-A-10(36)S Whether the payments made by a member of a yacht club to the club for mooring a boat are subject to sales tax
TSB-A-10(35)S Whether receipts from the sale of graphic novel comic books, trade paperbacks that contain multiple issues of comic books, and single back issues of comic books are subject to sales tax
TSB-A-10(34)S Whether a taxpayer's proposed method of determining receipts on the sale of tangible personal property (by using data from an industrial publication) is acceptable when the taxpayer leases both tangible personal property and real property to an affiliate
TSB-A-10(33)S Whether an Empire Zone business was eligible to claim exemptions from sales and use tax under Tax Law section 1115(z) on purchases it made prior to receiving a QEZE Certification from the Tax Department
TSB-A-10(32)S Whether a company's receipts from the sale of financial data, software, reports, and technical support, research support, and training services are subject to sales tax
TSB-A-10(31)S

Mark S. Klein - Whether Company is making sales of medical equipment and related supplies, or is providing nontaxable diagnostic imaging services
TSB-A-10(30)S

Whether sales of pumpkins by supermarkets or other businesses are subject to sales tax

TSB-A-10(29)S Whether receipts from the sales of call tracking services provided to car dealerships in New York are subject to sales tax
TSB-A-10(28)S Whether the transfer of prewritten software is subject to sales tax, and, if a taxable sale occurs, how it should be sourced for sales tax purposes
TSB-A-10(27)S Whether movies received by a theater from film studios and distributors by satellite or other electronic means are subject to sales tax
TSB-A-10(26)S Whether membership dues charged for business development services are subject to sales tax
TSB-A-10(25)S Whether receipts from the service of towing and transporting motor vehicles are subject to sales tax
TSB-A-10(5)C, (24)S Whether roaming mobile telecommunications services provided to customers of foreign mobile telecommunications carriers and billed to the customer by the foreign carrier are subject to sales tax or the telecommunications excise tax
TSB-A-10(4)C, (23)S PaySource Direct Inc. and LiveXchange Corporation - Whether charges for the use of an online network that allows customers to establish a telephone call center with off-site personnel, and charges for related services, are subject to sales tax
TSB-A-10(22)S Whether sales of low vision equipment to vision care professionals including optometrists, and sales of the low vision equipment by optometrists to retail customers are subject to sales tax
TSB-A-10(21)S Whether a taxpayer may amend sales tax refund claims after the refund statute of limitations has expired if the amounts sought by the amended claims arise from the same transactions covered by the original claims
TSB-A-10(20)S Whether litigation support services delivered online or in tangible format such as DVDs and CDs are subject to sales and use tax
TSB-A-10(19)S Whether tenant screening services delivered in New York City and elsewhere in the State are subject only to the local City sales tax, or are also subject to State and local sales taxes
TSB-A-10(18)S Whether optional amounts paid by a lessee to the leasing company for rental protection from theft of and damage to the leased tangible personal property are subject to sales tax
TSB-A-10(17)S Whether the charges for the rental of a self-storage unit are subject to the sales tax imposed on storage under Tax Law section 1105(c)(4)
TSB-A-10(16)S  Whether fees collected by college from faculty, staff, and students for the purpose of registering their motor vehicles are subject to sales tax.
TSB-A-10(15)S Whether payments by a food management services company to a third party for meals provided to college students temporarily lodged in off-campus housing, pursuant to the college meal plan, are subject to sales tax
TSB-A-10(14)S Whether receipts for providing various managed information technology (IT) support services are subject to sales tax
TSB-A-10(13)S Whether sales of aloe vera leaves in grocery stores are subject to sales tax
TSB-A-10(12)S Whether sales of food products and services by related entities to a concessioner at a major sport facility are subject to sales tax
TSB-A-10(11)S Whether admission charges to haunted houses are subject to sales tax
TSB-A-10(10)S Whether sales of automated speech application programs are subject to sales and use tax
TSB-A-10(9)S Whether an intrauterine contraceptive product is exempt from sales tax under Tax Law  1115(a)(3)
TSB-A-10(8)S Whether vehicle registration fees collected from students by a college in the State University of New York are subject to sales tax
TSB-A-10(7)S Whether sales of sandwiches by a manufacturing facility to convenience stores are subject to sales tax
TSB-A-10(6)S Whether data mining/data warehousing and on-line advertising services are subject to sales tax
TSB-A-10(5)S Whether Pedialyte®, a product used by children when ill to replenish fluids and electrolytes that are lost due to vomiting and diarrhea, is subject to sales tax
TSB-A-10(4)S Whether the waste or spillage portion of granite, marble, and stone slabs used in connection with a capital improvement is subject to sales or use tax
TSB-A-10(3)S Whether college textbooks and other nonfiction books distributed free of charge in New York are exempt from use tax under Tax Law  1115(n)(4) as printed promotional materials distributed to customers or prospective customers
TSB-A-10(2)S Whether fees charged to customers for playing computer video games are subject to sales tax
TSB-A-10(1)S Whether rentals of funeral cars to funeral homes continued to be subject to sales tax after Tax Law  1105(c)(10) took effect on June 1, 2009

Other information

Updated: