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Sales tax advisory opinions - 1997 (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 - 19970 (TSB-A)
TSB-A-97(87)S CAV CORP d/b/a Stone Soup Multimedia
TSB-A-97(86)S NYCE Corporation
TSB-A-97(85)S Refuse & Environmental Systems, Inc.
TSB-A-97(84)S America One Communications
TSB-A-97(83)S Leica Inc.
TSB-A-97(82)S Morton L. Coren, P.C.
TSB-A-97(81)S Smithtown Bay Yacht Club, Inc.
TSB-A-97(80)S Binghamton Boating Club, Inc.
TSB-A-97(1)M, (79)S We Care Transportation, Inc.
TSB-A-97(78)S Andrew S. Hollander, CPA
TSB-A-97(77)S Dermody Burke & Brown CPA PC
TSB-A-97(76)S Reliv, Inc.
TSB-A-97(75)S KPMG Peat Marwick, LLP
TSB-A-97(74)S Snyder's Roast Beef & Frozen Custard
TSB-A-97(73)S Werthan Industries, Inc., d/b/a Check Printers
TSB-A-97(72)S Dierks Heating Company, Inc.
TSB-A-97(71)S Donaldson, Lufkin & Jenrette, Inc.
TSB-A-97(70)S Travelers Group Inc.
TSB-A-97(69)S Contemporary Computer Services, Inc.
TSB-A-97(68)S Community Center of Smallwood, Inc.
TSB-A-97(67)S Hodgson, Russ, Andrews, Woods & Goodyear, LLP
TSB-A-97(66)S DVI Financial Services, Inc.
TSB-A-97(65)S David E. Dufresne
TSB-A-97(64)S Carl J. Lalena
TSB-A-97(63)S Safe Systems Corporations
TSB-A-97(62)S Price Chopper Operating Co., Inc.
TSB-A-97(61)S Playspace 92nd Street West, Inc.
TSB-A-97(60)S Morton L. Coren, P.C.
TSB-A-97(59)S TSI International Software Ltd.
TSB-A-97(58)S KPMG Peat Marwick, LLP
TSB-A-97(57)S KPMG Peat Marwick, LLP
TSB-A-97(56)S Michael E. DeMarco, CPA
TSB-A-97(55)S New York State Association of Realtors, Inc.
TSB-A-97(54)S, (7)R Greater Syracuse Business Development Corporation
TSB-A-97(53)S Elaine K. Hoiska, CPA
TSB-A-97(52)S Henry F. Geerken
TSB-A-97(51)S Scientific Services S/D, Inc.
TSB-A-97(50)S Richmond Events, Inc.
TSB-A-97(49)S, (17)C Netcom On-Line Communication Services, Inc.
TSB-A-97(48)S Peter S. Cotsis
TSB-A-97(47)S Mount Kisco Country Club, Inc.
TSB-A-97(46)S Bedford Hills Supply, Inc.
TSB-A-97(45)S Software Dynamics, Inc.
TSB-A-97(44)S Salomon & Leitgeb CPA's, LLP
TSB-A-97(43)S K2 Design Incorporated
TSB-A-97(42)S Economic Cycle Research Institute, Inc.
TSB-A-97(41)S Pat Rolland
TSB-A-97(40)S Western New York Beverage Industry Collection & Sorting
TSB-A-97(39)S Smithtown Hotel Inc.
TSB-A-97(38)S New York Convention Center Operating Corp.
TSB-A-97(37)S, (16)C Marken Properties, Inc., Relay Communications Center, Inc. and Relay Communications Corporation
TSB-A-97(36)S Point O'Woods Historical Society
TSB-A-97(35)S Ski Areas of New York Internet Publishing Services
TSB-A-97(34)S Cadett Register Tapes Inc.
TSB-A-97(33)S PaineWebber Group, Inc.
TSB-A-97(32)S Paper Fibres Corporation
TSB-A-97(31)S Office of Foreign Missions
TSB-A-97(30)S Hometown Online, Inc.
TSB-A-97(29)S Sony Electronics Inc.
TSB-A-97(28)S Faith L. Levine
TSB-A-97(27)S Marvin Rosenthal
TSB-A-97(26)S Funk Lawn Spray, Inc.
TSB-A-97(25)S Environmental Soil Management of New York, L.L.C.
TSB-A-97(24)S Value Line Publishing, Inc.
TSB-A-97(23)S Lafayette Golf & Country Club, L.L.C.
TSB-A-97(22)S Equifax Services, Inc.
TSB-A-97(21)S The Leshner Corporation
TSB-A-97(20)S Costco Wholesale Corporation
TSB-A-97(19)S Lady Calston
TSB-A-97(18)S Richard T. Smokowski
TSB-A-97(17)S Access Lifts & Ramps, Inc.
TSB-A-97(16)S Reliv, Inc.
TSB-A-97(15)S Dr. Marvin Fader
TSB-A-97(14)S Resume Verification, Inc.
TSB-A-97(13)S W P Owners Corp.
TSB-A-97(12)S Morton L. Coren, P.C.
TSB-A-97(11)S Richard W. Genetelli, C.P.A.
TSB-A-97(10)S Michael Vecchio
TSB-A-97(9)S Equifax Services, Inc.and Equifax Check Services, Inc.
TSB-A-97(8)S Henry Daley
TSB-A-97(7)S Five Star Promotions
TSB-A-97(6)S Weave Corporation
TSB-A-97(5)S Dresser-Rand Company
TSB-A-97(4)S Genovese Drug Stores, Inc.
TSB-A-97(3)S Oakwood Beach Association, Inc.
TSB-A-97(2)S Marvin Rosenthal
TSB-A-97(1)S David P. McKelvey

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