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Sales tax advisory opinions - 1996 (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 - 1996 (TSB-A)
TSB-A-96(92)S WANY Sports, Inc.
TSB-A-96(91)S Gentile, Wiener, Penta & Co. CPA's PC
TSB-A-96(90)S The Brooklyn Union Gas Company
TSB-A-96(89)S Varsity Club of Syracuse University
TSB-A-96(88)S Cynthia Shane
TSB-A-96(87)S Cushman & Wakefield, Inc.
TSB-A-96(86)S The Antler's at Diamond Point Homeowners Association, Inc.
TSB-A-96(28)C, (85)S Cullen and Dykman
TSB-A-96(84)S Gary T. Center, CPA
TSB-A-96(83)S ESP Inc.
TSB-A-96(82)S Weaver Corporation
TSB-A-96(81)S Federal Express Corporation
TSB-A-96(80)S T.G. Elliott Associates, Inc.
TSB-A-96(78)S Cobert Banking Courier Corp.
TSB-A-96(77)S MGI Output Technologies, Inc.
TSB-A-96(76)S International Factoring Institute, Inc.
TSB-A-96(75)S George H. Palmatier
TSB-A-96(74)S Grasshoppers Flying Club, Inc.
TSB-A-96(73)S Healthy Step Directory, LLC
TSB-A-96(72)S Nicholas J. Silvestri, CPA
TSB-A-96(71)S JMF Publishing
TSB-A-96(70)S Steven Buskin, CPA
TSB-A-96(69)S Newsweek Inc.
TSB-A-96(68)S Cantor Fitzgerald Securities
TSB-A-96(67)S Elevator Service Companies
TSB-A-96(66)S Custom Design Kitchens, Inc.
TSB-A-96(65)S Rolston Woltin
TSB-A-96(64)S Co-Steel Recycling
TSB-A-96(63)S The Apparel Group, Ltd.
TSB-A-96(62)S Electron Fusion Devices, Inc.
TSB-A-96(61)S Price Waterhouse LLP
TSB-A-96(60)S Aqua King International, Inc.
TSB-A-96(59)S Manufacturers and Traders Trust Company
TSB-A-96(58)S LLM CC Inc.
TSB-A-96(57)S Michael Gross
TSB-A-96(56)S David Berdon & Co. LLP
TSB-A-96(55)S Gormley & Partners
TSB-A-96(54)S KPMG Peat Marwick, LLP
TSB-A-96(53)S David Zucker
TSB-A-96(52)S Gregg Millett, Ph.D.
TSB-A-96(51)S Finch, Pruyn & Co., Inc.
TSB-A-96(50)S United Parcel Service, Inc.
TSB-A-96(49)S Pasquale & Bowers
TSB-A-96(48)S It's Just Lunch!, Inc.
TSB-A-96(47)S CNY Equipment Rental & Sales Corp.
TSB-A-96(1)M, (46)S Castle Oil Corporation
TSB-A-96(45)S New York State Automobile Dealers, Inc.
TSB-A-96(44)S State Tax Resources Group
TSB-A-96(43)S Anthony J. Dapolito, CPA
TSB-A-96(42)S Sta Dry Systems Inc.
TSB-A-96(41)S Envirotrac Ltd.
TSB-A-96(40)S E.C.E. Enterprises
TSB-A-96(39)S Child Support Services of NY, Inc.
TSB-A-96(38)S, (16)C Consolidated Edison Company of New York, Inc.
TSB-A-96(37)S Ang Pallaria
TSB-A-96(36)S Viacom, Inc.
TSB-A-96(35)S The Depository Trust Company, National Securities Clearing Corporation, International Securities Clearing Corporation, MBS Clearing Corporation, Government Securities Clearing Corporation, and Participants Trust Company
TSB-A-96(34)S Mutual Redevelopment Houses, Inc.
TSB-A-96(33)S Pattison, Koskey & Rath, PC
TSB-A-96(32)S Home Insulation & Supply Inc.
TSB-A-96(31)S J.P. Molyneux Studio Ltd.
TSB-A-96(30)S FST Services
TSB-A-96(13)C, (29)S Christopher L. Doyle, Esq.
TSB-A-96(28)S Horizontal Boogie Bar, Inc. D/B/A The Water Street Music Hall
TSB-A-96(27)S ALLTEL Financial Information Services, Inc.
TSB-A-96(26)S Midtown Realty Company
TSB-A-96(25)S Model Auto Driving School, Inc.
TSB-A-96(24)S Table Wraps, Ltd.
TSB-A-96(23)S Norman Levy Associates, Inc.
TSB-A-96(22)S TeleCheck Services, Inc.
TSB-A-96(21)S R.J. Valente Gravel, Inc.
TSB-A-96(20)S Empire Airgas, Inc.
TSB-A-96(19)S Mercedes-Benz Credit Corporation
TSB-A-96(18)S Kasden Complete Services
TSB-A-96(17)S The Equitable Life Assurance Society of the United States
TSB-A-96(16)S Dun & Bradstreet, Inc.
TSB-A-96(15)S Nautical Miles, Ltd.
TSB-A-96(14)S Total Recall Message Center
TSB-A-96(13)S Thomas J. Brennan
TSB-A-96(12)S Whitestone Services, Inc.
TSB-A-96(11)S New York Convention Center Operating Corporation
TSB-A-96(10)S Arteffects, Inc.
TSB-A-96(9)S Empire Management and Productions, Inc.
TSB-A-96(8)S Frontier Chemical Royal Avenue Superfund Site
TSB-A-96(7)S Gloria S. Friedman /DBA Damomics
TSB-A-96(6)S Atlantic Pipeline Corporation
TSB-A-96(5)S Hodgson, Russ, Andrews, Woods & Goodyear, LLP
TSB-A-96(4)S Kissel-Blake, Inc.
TSB-A-96(3)S Morrow & Co., Inc.
TSB-A-96(2)S Grace Borgenicht Gallery, Inc.
TSB-A-96(1)S Pegasus Airwave Inc.

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