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Sales tax advisory opinions - 2012 (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 - 2012 (TSB-A)
TSB-A-12(7)C, (32)S Whether liquidation of its subsidiary into the parent, Petitioner, would result in the loss of Empire Zone (EZ) tax benefits, when the subsidiary was the entity that was certified under Article 18-B of the General Municipal Law (GML)
TSB-A-12(31)S Whether Petitioner's purchases of envelopes, both inner return envelopes included with statements it prints for its customers' clients and outer envelopes into which the contents are stuffed and mailed, are purchases for resale, not subject to sales tax
TSB-A-12(30)S Whether Petitioner is entitled to claim the exemption from sales and use tax found in Tax Law Section 1115(a)(37 for Internet data center operators
TSB-A-12(29)S Petitioner is the manufacturer of edible gummy drinking glasses. The glasses are vegan and made with pectin, plus all natural ingredients, and colors and come in five flavors: salty, sour, bitter, sweet, and spicy. Petitioner has asked if their product qualifies as a food product and is, therefore, tax exempt
TSB-A-12(28)S Whether state and city sales taxes apply to parking charges paid by shareholders ("members") and non-shareholder ("non-member") residents of Petitioner's cooperative housing development in Manhattan
TSB-A-12(27)S Whether patent drawings electronically delivered to Petitioner's clients are subject to sales tax
TSB-A-12(26)S Whether Petitioner's receipts from the sale of pattern or project downloads (eProjects) are subject to sales tax
TSB-A-12(25)S Whether Petitioner is a vendor of audiovisual equipment for purposes of sales and use tax
TSB-A-12(24)S Petitioner's services of gathering and storing its customers' data, and using the data to prepare customized reports for its customers, as described, are information services excluded from tax. The optional availability and inclusion, for no charge, of some publicly available data in those nontaxable reports does not make Petitioner's service taxable, so long as such data is (1) de minimis, (2) consists solely of benchmark statistics prepared by Petitioner and (3) does not include any of the supporting or background data that Petitioner used to prepare the benchmarks and the customer does not have access to any of that supporting or background data. The customer's limited use of Petitioner's software to customize reports within Petitioner's parameters is integrally related to the overall information service provided by Petitioner, and does not constitute a separate sale of prewritten computer software
TSB-A-12(23)S Whether receipts from sales of design images delivered electronically to Petitioner's customers are subject to sales tax
TSB-A-12(22)S Whether Petitioner's receipts from its services, which include provision of certain written reports, are subject to sales tax
TSB-A-12(21)S Whether Petitioner's charges to tow or transport a vehicle or construction equipment to a customer, or between a customer's job sites, are subject to sales tax if such delivery is separately stated on its receipt when Petitioner rents the equipment to the customer or the equipment is customer-owned; and whether the Petitioner collects any tax due at the full sales tax rate
TSB-A-12(20)S Whether the charges Petitioner pays to a subcontractor to install the advertising displays and other media it uses in its advertising service are subject to tax, and whether Petitioner must pay tax on the components Petitioner uses to make the advertising displays
TSB-A-12(19)S Whether charges to Petitioner's customers for the services comprising its vehicle Maintenance Management Program are subject to State and local sales and use tax
TSB-A-12(18)S Whether a firm that does not sell or rent out tangible personal property must collect sales tax on the services of installing and dismantling scaffolding, safety netting, hoisting equipment, and temporary pedestrian walkways
TSB-A-12(17)S Whether charges for the service and use of Petitioner's portable toilets to its customers engaging in capital improvements are considered a capital improvement-related service that is excluded from sales and use tax
TSB-A-12(16)S Whether several products, Orthovisc, Euflexxa, and Hyalgan, all used to treat osteoarthritis of the knee, are exempt from sales tax pursuant to Tax Law Section 1115(a)(3)
TSB-A-12(15)S Whether New York State sales tax applies when Petitioner sells medical products directly to a customer who presents a doctor's written prescription
TSB-A-12(14)S Whether five named acne preparations containing either 10% benzoyl peroxide or 2% salicylic acid are exempt as medicinal products from NYS sales tax
TSB-A-12(13)S Whether Petitioner's product qualifies for the exemption under the sales and use tax law for medical equipment and supplies
TSB-A-12(12)S Whether Petitioner is leasing tangible personal property to customers for purposes of sales tax
TSB-A-12(11)S Whether the services Petitioner provides in relation to recruiting patients for clinical medical trials are subject to sales and use tax
TSB-A-12(10)S Whether movies received by Petitioner from film studios and distributors by satellite or other electronic means are subject to State and local sales tax
TSB-A-12(9)S Whether the Petitioner is required to register as a vendor for purposes of New York sales tax, and whether a chocolate product the Petitioner sells is subject to sales tax
TSB-A-12(8)S Whether the Petitioner, a NYS gun dealer, is required to collect NYS sales tax when he transfers a gun, pursuant to federal gun control laws and regulations, that was purchased out of state
TSB-A-12(4)C, (7)S Regarding the Corporation Tax and Sales and Use Tax implications of the establishment by Petitioner of a "central counterparty" structure, pursuant to which Petitioner will become a party to all transactions consummated through the electricity markets administered by Petitioner in accordance with orders of the Federal Energy Regulatory Commission
TSB-A-12(6)S The application of New York State sales tax to the installation of stairs and railings by a manufacturer/contractor
TSB-A-12(5)S Whether certain medical devices designed for the care of cardiac patients, along with related equipment and services, are subject to sales and use tax
TSB-A-12(4)S Whether Petitioner's real estate consulting services are subject to State or local sales or compensating use taxes
TSB-A-12(3)S Whether the sale of Petitioner's product which facilitates information transfers between businesses and their customers is subject to sales tax.
TSB-A-12(1)C, (2)S Whether Petitioner's payment processing service is subject to sales and use tax, and whether performance of the service in New York would give nexus to the merchants who receive payment from their customers through the service for purposes of sales and use tax and corporation tax
TSB-A-12(1)S Whether a substance known as Synvisc is subject to sales and use tax

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