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Sales tax advisory opinions - 2014 (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 - 2014 (TSB-A)
NumberPetitioner
TSB-A-14(34)S Whether charges by a subsidiary of Petitioner for certain food preparation services provided by "worksite employees" to a third party are subject to the sales and use tax when the employees providing such services are employed by both the Sub and the third party and whether Petitioner may use a resale certificate when it purchases certain food, and food related items, that will be subject to tax when sold to a client.
TSB-A-14(33)S Whether the sale of test cards used in the diagnosis of eye disease is subject to sales and use tax when the cards are sold in New York State.
TSB-A-14(32)S Whether a certificate of authority is required to run the Petitioner's coin-operated game room.
TSB-A-14(31)S Whether initiation fees, annual dues and general assessments billed to club members are subject to sales and use tax if Petitioner amends its by-laws to remove its exclusivity of membership clause.
TSB-A-14(30)S Whether a single bundled charge for taxable and exempt tangible personal property Petitioner sells to its customers is subject to sales tax. Petitioner also asks if its billing method may be viewed as an exempt "inventory replenishment service" or if it may "look through" its own bundled charge to determine the taxable percentage of a particular transaction.
TSB-A-14(29)S Whether admission to Petitioner's funhouses is subject to sales and use tax.
TSB-A-14(28)S Whether Petitioner's computer software device qualifies as a prosthetic device exempt from sales tax.
TSB-A-14(27)S Whether Petitioner is a vendor selling food products subject to sales tax under Tax Law §1105(d) or acting as a fulfillment service.
TSB-A-14(26)S Whether Petitioner's fee charged to a customer to use a golf simulator game is subject to State or local sales and compensating use tax.
TSB-A-14(25)S Whether wasabi and soy seasoned almonds are subject to New York State and local sales and use taxes.
TSB-A-14(24)S Whether fines charged for violating parking rules and regulations are subject to sales tax in New York State.
TSB-A-14(23)S Petitioner asks: (i) whether the transfer of tangible personal property to a New York limited liability company (LLC) in consideration for a pro rata share of interest in the LLC is subject to New York sales and use taxes; and (ii) whether sales tax reciprocity credits will be allowed if the transfer is subject to sales and use taxes.
TSB-A-14(22)S Whether sales tax is imposed on Petitioner's receipts for the service of acting as facilitator in the acquisition from the Federal Bureau of Investigation of criminal history information about applicants for employment with a client of Petitioner.
TSB-A-14(21)S Petitioner asks whether all of the equipment it purchases for the operation of a bicycle rental service is exempt from State and local sales and use taxes as purchases for resale.
TSB-A-14(20)S
Petitioner asks whether sales of Starbucks Doubleshot® Energy coffee drinks are subject to New York State and local sales and use taxes.
TSB-A-14(19)S Whether tickets to bus sightseeing tours, which include stage street performances, are subject to New York State or local sales taxes.
TSB-A-14(18)S Whether Petitioner's receipts from what it terms "mind body" classes given at facilities located in New York City are subject to the local sales tax imposed by New York City.
TSB-A-14(17)S Whether the fees Petitioner charges New York based customers to provide service through third-party service contractors are subject to sales tax as the sale of servicing real property in New York.
TSB-A-14(16)S Whether medical equipment Petitioner provides on loan to hospitals to be used in conjunction with catheters it sells to the hospitals are subject to sales or use tax.
TSB-A-14(15)S Whether Petitioner qualifies as an "operator of an internet data center" at a specified facility in New York pursuant to the exemption in Tax Law § 1115(a)(37)(i) for purchases of qualifying tangible personal property for use in an internet data center.
TSB-A-14(14)S Whether: (1) Petitioner is a person engaged in the production for sale of tangible personal property for purposes of § 1115(a)(12) of the Tax Law; and (2) Petitioner's purchase of machinery, equipment, tools, materials, supplies, and utilities used to apply coatings to its customers' property qualify for exemption from sales and use tax.
TSB-A-14(13)S Whether Petitioner's facility constitutes a "weight control salon, health salon, or gymnasium" for the purposes of § 11 2002(a) of the Administrative Code of the City of New York (Administrative Code), or if it is an athletic club for the purposes of § 1105(f)(2) of the Tax Law.
TSB-A-14(12)S Whether Petitioner's facility constitutes a "weight control salon, health salon, or gymnasium" for the purposes of § 11 2002(a) of the Administrative Code of the City of New York (Administrative Code), or if it is an athletic club for the purposes of § 1105(f)(2) of the Tax Law. Petitioner also asks if certain other sales made at its facility are taxable, including the sales of bottled water, snack bars and prepared smoothie drinks.
TSB-A-14(11)S Whether Petitioner's product is exempt from sales and use tax as a prosthetic device. Alternatively, Petitioner asks whether steerable guide catheters and clip delivery systems qualify as medical supplies.
TSB-A-14(10)S Petitioner asks whether it is engaged in farming, and whether its purchases and uses of machinery, equipment, and other property qualify for exemption from State and local sales and compensating use taxes.
TSB-A-14(9)S Whether Petitioner's sale of infant diapers and diaper components are exempt from sales and use taxes when sold separately for less than $110 per item and also when sold for a bundled price above the exemption limit
TSB-A-14(8)S Whether Petitioner's intrauterine device qualifies as an exempt drug or medicine
TSB-A-14(7)S

Whether the trade-in credit allowed by a car dealer upon purchase of a new vehicle is subject to sales tax; (2) whether the amount of a manufacturer's rebate on the purchase of a new vehicle is subject to sales tax; and (3) whether amounts paid as a document fee, as registration and title document fees, and for an extended warranty are each subject to sales tax.

TSB-A-14(6)S Whether substitution of tangible personal property held in a grantor trust for property outside the trust, done at the discretion of the settlor of the trust, and authorized by the trust agreement, is subject to sales and use taxes.
TSB-A-14(5)S Is the purchase of a vessel subject to NYS use tax if (1) the vessel stays in NY State for less than 6 months each year, or (2) the hailing port on the vessel's stern says "New York, NY"?
TSB-A-14(4)S Whether or not activities conducted by the Petitioner consist of the sale of food and beverages by an exempt organization for sales tax purposes.
TSB-A-14(3)S Whether Petitioner's Product X, which provides single sign-on access to research, is subject to sales and use tax.
TSB-A-14(2)S Are sales of "Certificates of Authenticity" for Jewelry subject to New York State sales and use tax, and if so, are they excluded from sales tax?
TSB-A-14(1)S How four products, which Petitioner describes as e-books, will be treated for sales tax purposes, especially when they may be shared across multiple devices or e-readers and these products may be sold with a time-limited license.

Other information

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