Skip to main content

Sales tax advisory opinions - 2017 (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 - 2017 (TSB-A)
TSB-A-17(23)S Petitioner asks whether its service of providing non-transplantable human tissue to medical facilities and laboratories for use in medical research and training is subject to New York State and local sales tax.
TSB-A-17(22)S Petitioner asks whether a device it produces constitutes a component of a prosthetic device for sales tax purposes.
TSB-A-17(21)S Petitioner asks whether its webinar and live stream products, and certain related optional services are subject to sales tax.
TSB-A-17(20)S Petitioner asks whether the amounts collected from customers when Petitioner arranges for the provision of on-site heating, ventilation and air conditioning maintenance and repair services (HVAC Services), including its “management and consulting fees,” are subject to New York State and local sales tax.
TSB-A-17(19)S Petitioner asks whether its receipts from two of the services it offers customers are subject to New York State and local sales tax.

Petitioner asks whether the sales and use tax and the telecommunication excise tax apply to sales of prepaid calling minutes and, if so, how to source those sales for purposes of those taxes.


Petitioner asks whether it must collect sales tax from sales of its fire safety training program.

TSB-A-17(16)S Petitioner asks about the applicability of sales tax on amounts charged to independent trainers by a gym in New York City.
TSB-A-17(15)S Petitioner asks whether New York State and local sales tax apply to charges to customer-retailers located both in and outside New York for: (i) training software that is customized to each Retailer and distributed electronically; (ii) license fees related to the creation of videos that are embedded in the software; (iii) software and video license fees when they are charged in a lump sum; and (iv) monthly or annual subscription fees.
TSB-A-17(14)S Petitioner asks whether receipts from the inspection of cross-control or backflow prevention devices used in the installation of plumbing fixtures are subject to New York state and local sales taxes.
TSB-A-17(13)S Petitioner asks whether a pellet gun to be used exclusively for farming activities may be purchased exempt from sales tax.  
TSB-A-17(12)S Petitioner asks about the sales taxability of its custom satellite imaging reports. 
TSB-A-17(11)S Petitioner asks whether its product and components (collectively the “Product”), and their replacement parts, are considered to be prosthetic aids. 
TSB-A-17(10)S Petitioner asks how New York State and local sales and use taxes apply to its event management service, which includes the sale or rental of displays for use at trade shows, as well as a variety of services in connection with the trade shows.  
TSB-A-17(9)S Petitioner asks whether its "Cloud Collaboration Service" is subject to sales tax and whether it owes any sales or use tax on its purchase of hardware and software.  
TSB-A-17(8)S Petitioner asks whether ticket sales for a charity softball game are subject to sales tax.
TSB-A-17(7)S Petitioner asks whether a student club (which is an exempt organization for New York sales tax purposes) that solicits monetary donations for the purchase of books for children must report the funds collected on quarterly sales tax returns.
TSB-A-17(6)S Petitioner asks whether the tax imposed on its purchase of ferry boats in the State of New York will be limited to and computed on the first $230,000 of consideration paid for the vessel.
TSB-A-17(5)S Petitioner asks whether receipts of a social club from certain fees paid by non-members would be subject to New York State and local sales tax.
TSB-A-17(4)S Petitioner asks whether charges for its “video generating services” are subject to sales tax.
TSB-A-17(3)S Petitioner asks whether sales tax would be due if he provides a free software application to smartphone users that would allow the users access to bathrooms at participating locations for a fee.
TSB-A-17(2)S Petitioner asks whether the sale of its online file-sharing applications for corporate boards of directors is subject to sales and use tax.
TSB-A-17(1)S Petitioner asks whether the sales tax exemption for a general aviation aircraft applies to the sales of a fractional ownership in an aircraft.

Other information