Monday, December 14, 2015

Recent additions NYS Division of Tax Appeals

Ever wonder how New York State decides how the state decides whether the application of sales tax is appropriate in specific situations?

Here are the NYS Division of Tax Appeals, the Sales tax advisory opinions for 2015, with previous years available as well.

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.

TSB-A-15(48)S Petitioner asks whether a subcontractor should collect sales tax on its charges for various services to a prime contractor where the prime contractor’s customer is an exempt organization.

TSB-A-15(47)S Petitioner asks whether it has Nexus with New York State, whether its cloud-based services are subject to New York State sales and use tax, and whether it is a vendor required to register for sales tax purposes.

TSB-A-15(46)S Petitioner asks whether purchases of tangible property made pursuant to a contract with the US Army are exempt from New York State and local sales taxes as purchases for resale.

TSB-A-15(45)S Petitioner asks whether it owes sales tax with respect to twelve types of charges it imposes on its customers.

TSB-A-15(44)S Petitioner asks whether their software qualifies for exemption as tangible personal property used directly and predominantly in manufacturing or research and development.



TSB-A-15(43)S Petitioners ask whether they qualify as room remarketers for sales tax purposes.

TSB-A-15(42)S Petitioner asks whether the service it provides of removing a sample of a building to be tested for asbestos and then preparing a report showing the results of the test and sending it to the client is subject to sales tax.

TSB-A-15(41)S Petitioner asks whether the monthly fee is charges for certain services it performs in regard to sewage treatment plants is subject to sales and use tax.

TSB-A-15(40)S Petitioner asks whether the monthly fee it charges for certain services it performs in regard to sewage treatment plants is subject to sales and use tax.

TSB-A-15(39)S Petitioner asks whether charges for providing a mobile video gaming theatre to its customers are subject to state and local sales taxes.

TSB-A-15(38)S Petitioner asks whether charges to a customer for rent, for two days or up to a month or longer, in a furnished single family home, condominium or apartment are subject to state and local sales taxes.

TSB-A-15(37)S Petitioner asks whether fees paid to a broker for his services of purchasing building materials on behalf of Petitioner are considered a taxable service.

TSB-A-15(36)S Petitioner asks whether its information technology service is subject to sales and use tax in New York State.

TSB-A-15(35)S Petitioner asks whether membership fees for unlimited access to its facilities and charges for one-time participation in its facilities within New York City are subject to state and local sales taxes.

TSB-A-15(34)S Petitioner operates a facility within New York State where its customers may "co-locate" their own computer servers and equipment. Petitioner asks various questions with respect to certain charges to its customers.

TSB-A-15(33)S Whether Petitioner’s organic juice drinks are subject to state and local sales taxes.

TSB-A-15(32)S Whether receipts from the sale of the services of installing, inspecting, maintaining, or repairing fire alarm systems and other fire safety systems are exempt from state and local sales tax.

TSB-A-15(31)S Whether Petitioner is a vendor responsible for collecting sales tax on the receipts from the sale of prepared meals that are delivered to customers and, if so, on what receipts must it collect sales tax.

TSB-A-15(30)S Whether Petitioner's receipts from a party cruise are subject to sales tax when the price the passenger pays includes a meal and drinks.

TSB-A-15(29)S Whether Petitioners' places of business are each a "qualifying place of amusement" under Tax Law §1122, and whether admission charges to Petitioners' places would qualify for the 75% exemption from the sales tax on admission charges.

TSB-A-15(28)S Whether Petitioner’s online meetings, conferences and certain remote access computer products are subject to state and local sales taxes.

TSB-A-15(27)S Whether Petitioner’s lighting and design services for commercial and residential properties are subject to state and local sales taxes.

TSB-A-15(26)S Whether receipts from Petitioner’s sales of continuing legal education self-study programs delivered via compact discs and digital video discs are subject to state and local sales taxes.

TSB-A-15(25)S Petitioner asks if charges related to the sale of several categories of electronic products are subject to sales and use tax.

TSB-A-15(24)S Petitioner asks whether certain sales of equipment it makes and services it provides to its customers in New York State are subject to New York State and local sales tax.

TSB-A-15(23)S Whether charges for the service of recovering propane gases that are in old or unusable tanks of its customers and providing the propane back to its customers in bulk are subject to sales and use tax.

TSB-A-15(22)S Whether the sale of an oil tank removal or abandonment service done as part of converting a home-heating system from oil to gas is subject to sales and use tax.

TSB-A-15(21)S Petitioner asks whether its “set-up fee” for a public room would cause the receipts for the rental of the public room itself to be subject to sales tax.

TSB-A-15(20)S Whether Petitioner’s drop shipment facilitation service (“DSM service”) is subject to sales and use tax.

TSB-A-15(19)S Petitioner asks whether it is engaged in a laundry service and whether the garments it rents to outpatient medical facilities and hospitals and certain other tangible personal property may be purchased for resale. Petitioner also asks whether its charges for monogramming uniforms and fees for lost or unreturned items are subject to sales and use tax.

TSB-A-15(18)S Petitioner asks whether it must collect State and local sales tax on sales of certain built-in appliances on an installed basis, or whether such sales qualify as capital improvements.

TSB-A-15(17)S Petitioner asks whether it is required to collect sales tax on the receipts for the services it provides to financial institutions that own real property in New York and whether it is required to pay sales and use tax on certain expenditures it makes in providing those services.

TSB-A-15(16)S Petitioner asks whether various services it provides are subject to sales tax.

TSB-A-15(15)S Petitioner, an internet retailer, asks whether the annual fee it charges for membership in its marketing discount program is subject to sales and use tax.

TSB-A-15(14)S Whether Petitioner's activities constitute "research and development in the experimental or laboratory sense" for purposes of Tax Law §§ 1115(a)(10) and 1115(b)(ii), such that certain purchases it makes are exempt from sales and use tax.

TSB-A-15(13)S Petitioner asks: (1) whether its sales to a sporting goods and apparel manufacturer of marketing support services that assist in the retail marketing of the manufacturer's products are subject to sales and use taxes; and (2) whether it must collect sales tax on its entire charge or may it itemize charges for individual services on its invoices and collect sales tax only on the taxable services.

TSB-A-15(12)S (1) Whether the service of changing the format of electronic data and transferring the reformatted data to third parties that market the information is subject to sales tax. (2) Whether a vendor selling mailing list information in an electronic format must collect sales tax from its customer if the customer resells the information.

TSB-A-15(11)S Whether Petitioner's service of providing temporary accommodations to students and interns constitutes operating a "hotel" for the purposes of New York State and local sales and use taxes.

TSB-A-15(10)S Whether Petitioner is required to charge its clients sales tax for their purchase of news advertorials, which are created by Petitioner and delivered to the clients in an MP3 format.

TSB-A-15(9)S Whether Petitioner's receipts from a software maintenance and support contract are subject to sales tax when the contract entitles the customer to updated versions of software.

TSB-A-15(8)S Whether the sale of used books, records, and related media by the Petitioner at its semi-annual sale is subject to the collection of New York State sales tax.

TSB-A-15(7)S Whether Petitioner's sale of its tumor treating fields device is exempt from sales and use tax in New York as medical equipment pursuant to New York Tax Law §1115(a)(3).

TSB-A-15(6)S Whether receipts from the rental of self-serve mini-storage units are subject to New York State and local sales taxes.

TSB-A-15(5)S Whether Petitioner's subscription-based internet services are subject to sales and use tax.

TSB-A-15(4)S Whether the dues of certain membership classes are subject to State and local taxes.

TSB-A-15(3)S Whether various legal-related services Petitioner provides are subject to sales and compensating use taxes in New York State.

TSB-A-15(2)S Whether Petitioner’s Cloud Computing product is subject to New York State sales and use tax.

TSB-A-15(1)S Whether Petitioner's receipts for providing various forms of Internet-based marketing products are subject to sales tax.

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