New York State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in New York, with full citations and the original source on every page.
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If a nonprofit employee club buys blocks of admission tickets and resells them to its members at cost, must it collect sales tax on the amounts members pay?
No. The Kermis Club, a nonprofit social club whose members are all employees of General Electric's Knolls Atomic Power Laboratory, buys blocks of admission tickets (for plays, amusement parks, and sim…
Is a bank that finances an equipment lease — advancing the money and taking an assignment of the lessor's interest, but never holding title or possession — a 'vendor' that must collect and remit sales tax?
No. Manufacturers and Traders Trust Company (M&T) finances equipment leases: the lessee picks the equipment and supplier, the lessor pays the supplier, and M&T advances the money to the lessor in exch…
Can a caterer that prepares complete airline meals buy the paper containers, cups, foil, utensils, and bags used to package the meals tax-free as purchases for resale?
No. Sky Chefs prepares complete meals sold to airlines and buys paper containers, cups, foil, utensils, and bags to package them. These are not tax-free purchases for resale. Customers do not buy the …
Do buyers of fractional interests in a racehorse owe New York sales or use tax when the seller keeps racing the horse in New York before title actually passes to them?
No. Buyers of undivided one-fortieth interests in the thoroughbred stallion Spectacular Bid, under a syndication agreement, do not incur New York sales or use tax when the seller (Hawksworth Farm Asso…
Does a cable-TV operator owe sales and use tax on the materials it builds into its system and on the tools, vehicles, and equipment it uses to operate?
Yes. Seneca Cable TV owes New York State and local sales and use tax on both (1) the materials it assembles or builds into its buildings, head end, trunk distribution system, and test equipment, and (…
Does a settlement reached at a pre-hearing conference in another taxpayer's case resolve the taxable status of a similar transaction for a different taxpayer?
No. Cinema Shares International Distribution Corp., a film distributor, asked whether the taxable status of its transaction with Home Box Office (HBO) was resolved by a Tax Appeals Bureau 'determinati…
Is reimbursing an advertising agency for production costs — artwork and layouts the agency uses in placing your ads — a taxable transaction for the advertiser?
No. Cinema Shares reimbursed advertising agencies for production costs — layouts, artwork, and similar material the agencies produced and used in placing ads on Cinema Shares' behalf, and which were n…
Is the New York Insurance Exchange exempt from New York State and local sales and use tax?
No. The New York Insurance Exchange, a not-for-profit corporation created under Insurance Law § 425-a to provide a facility for reinsurance and certain other underwriting, is not exempt from New York …
If a vendor gets a properly completed Exempt Use Certificate for replacement parts, must the buyer also separately tell the vendor whether the parts last more than one year?
No. A purchaser buying replacement parts for production machinery does not have to separately advise the vendor about the parts' useful life beyond what a properly completed Exempt Use Certificate (Fo…
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These are official tax letter rulings and advisory opinions issued by New York's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.