New York SBDC Research Network

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 w...

From the New York State Department of Taxation and Finance Office of Counsel Advisory Opinion Unit The Department of Taxation and Finance received a Petition for Advisory Opinion from [the name and address redacted]. Petitioner asks whether its membership application fee and dues for business entities and individuals to become and remain members of Petitioner are subject to sales tax. Based on the facts presented, Petitioner’s membership application fee and dues are not dues of a social or athletic club and are not subject to State or local sales tax imposed by section 1105(f)(2) of the Tax Law.