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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May an Article 32 banking corporation subject to IRC section 475 mark-to-market exclude from entire net income the later-year 'gains' that simply reverse prior-year unrealized losses which (because Article 32 has no NOL deduction) never reduced its bank tax?
No. Article 32 entire net income starts from federal taxable income, and section 1453(b)(3) bars any net operating loss deduction. There is no Article 32 modification for the IRC section 475 mark-to-m…
New York Advisory Opinion TSB-A-96(16)S: Is a monthly $25 administrative fee that an information-services company charges customers who choose to pay for their information units as-used (rather than a lump annual prepayment) subject to New York sales tax?
Taxable. Dun & Bradstreet sells credit and market information services subject to sales tax under Tax Law § 1105(c)(1), and is registered to collect and remit that tax. Historically customers paid a s…
New York Advisory Opinion TSB-A-96(15)S: Is the fee charged for membership in a discount club -- which entitles members to discounts at participating boating and waterfront businesses -- subject to New York sales tax?
Not taxable -- the membership fee is the sale of an intangible. Nautical Miles, Ltd. sells memberships, to people inside and outside New York, that entitle members to discounts at a list of participat…
New York Advisory Opinion TSB-A-96(14)S: Is a telephone answering service's markup for long-distance calls it makes to forward messages to out-of-area clients taxable as a resale of telephone service, or as part of the taxable answering-service charge -- and does it matter where the client is located?
Taxable as part of Petitioner's telephone answering service -- not a resale of long-distance service -- but only if the customer's business or residence is located in New York. Total Recall Message Ce…
New York Advisory Opinion TSB-A-96(13)S: Is a licensed process server's income from serving legal papers, filing court documents, and locating defendants through public records subject to New York's sales tax on detective services?
Not taxable. Thomas J. Brennan is a New York City-licensed process server (not a licensed private investigator) who receives summonses to serve on defendants in court actions, and files an "affidavit …
New York Advisory Opinion TSB-A-96(12)S: Are receipts from massage services performed by a licensed massage therapist -- whether as a sole practitioner, employee, or officer/stockholder of a corporation -- subject to New York State or New York City sales tax?
Not subject to New York State (or non-NYC local) sales tax, but IS subject to New York City's own local tax -- regardless of whether the practitioner is a sole practitioner or an employee/officer/stoc…
New York Advisory Opinion TSB-A-96(9)S: Is admission to a converted concert-hall venue -- where bar sales make up 78% of total receipts even though the main draw is live music -- subject to New York's "cabaret" sales tax on admission charges?
Taxable, as a "cabaret" charge -- the opposite result from the companion case where bar sales were held merely incidental. Empire Management and Productions operates a converted 1912-era concert hall …
New York Advisory Opinion TSB-A-96(10)S: Are a corporate-communications consulting firm's charges for image/communications consulting, recommending and sourcing videos/slides, creating logos, and coordinating corporate meetings subject to New York sales tax -- and does billing structure or a client's Direct Payment Permit change the answer?
It depends entirely on whether tangible personal property is transferred and whether any related charges are separately billed. Arteffects, Inc. is a graphic design and corporate communications firm (…
New York Advisory Opinion TSB-A-96(8)S: Is the removal, disposal, and decontamination of waste from tanks at an EPA Superfund cleanup site a taxable real-property maintenance service, or an exempt capital improvement, when the site's overall final remediation plan hasn't been determined yet?
Taxable, at least for now -- because the ultimate capital-improvement outcome can't yet be established. Frontier Chemical Royal Avenue Superfund Site is a group of companies designated "potentially re…
If a high-income New York taxpayer's gambling losses are fully deductible up to gambling winnings for federal tax purposes, are those losses just as fully deductible on the taxpayer's New York return?
Not necessarily. Federal law (IRC § 165(d)) lets the taxpayer deduct gambling losses up to the amount of gambling winnings without any 2%-of-AGI floor or overall itemized-deduction cap. But New York T…
New York Advisory Opinion TSB-A-96(7)S: Does a computer-services tenant in an Economic Development Zone building qualify for the sales tax refund/credit on construction materials used to build or rehabilitate the building, even though it isn't the one buying the materials?
The building itself qualifies for the EDZ construction-materials refund, but Petitioner personally does not, unless Petitioner is the one who actually buys the materials and pays the tax. Gloria S. Fr…
New York Advisory Opinion TSB-A-96(6)S: Is electricity used to power pipeline pumping stations that transport partially refined petroleum products between a refinery and terminals -- where the products get further blended before final retail sale -- exempt production electricity under Tax Law Section 1115(c)?
Not exempt -- taxable. Atlantic Pipeline Corporation, a Sun Company subsidiary, operates a FERC-regulated interstate pipeline network partly in New York that transports petroleum products (85% gasolin…
New York Advisory Opinion TSB-A-96(5)S: Is admission to a no-seating, no-food 1,000-capacity concert hall subject to New York's "cabaret" sales tax on admission charges, given that a cash bar accounts for roughly a third of the venue's revenue?
Not taxable as a cabaret charge -- this venue passes the "merely incidental" test its sister ruling failed. "The Music Hall," a 1,000-capacity venue, will host only touring-musician concerts, with tic…
We're trustees of two charitable lead annuity trusts, created under the same family trust instrument with currently identical beneficiaries, that co-own New York real property as tenants-in-common. We're proposing to combine them into one 'Surviving Trust' by court order because their income no longer covers required annual charitable payments. To protect the separate remainder beneficiaries' interests, we're setting up a detailed 'Pro Forma Account' formula (tracking what each set of beneficiaries would have received had the trusts stayed separate, adjusted for years of investment gains/losses and a complex liquidity test) plus a 'Loan-Back Agreement' so that if a 2003 distribution requires deeding out New York real property, the recipients can immediately loan the property back to the Surviving Trust. Will combining the trusts -- or the later Pro-Forma-driven mechanism -- trigger New York's Real Estate Transfer Tax or Real Property Transfer Gains Tax?
Exempt -- the proposed combination wouldn't change who beneficially owned the underlying New York real estate. Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer, and Andrew Shiva, as trustees of two…
New York Advisory Opinion TSB-A-96(4)S: Are a company's "stock watch" and "NOMINEX" services -- which identify a client's beneficial stockholders and monitor changes in stock ownership -- excluded from New York sales tax as personal/individual information not incorporated into reports for other clients?
Not taxable, under the personal/individual information exclusion. Kissel-Blake, Inc. offers two services to corporate clients trying to identify their own beneficial stockholders: the "stock watch ser…
New York Advisory Opinion TSB-A-96(3)S: Is a proxy solicitation firm's confidential "stock watch service," which identifies a client's individual shareholders and debtholders through investigative research, excluded from New York sales tax as personal information not shared with other clients?
Not taxable, under the personal/individual information exclusion -- the same result as the companion Kissel-Blake ruling issued the same day. Morrow & Co., Inc. provides proxy solicitation and stockho…
For the affiliate that actually holds New York City IDA industrial development bonds, are the bonds (1) investment capital under section 208.5, (2) producing investment income under section 208.6, and (3) governmental securities for the Article 9-A investment allocation percentage?
Yes to all three. Smith Barney Holdings is the wholly-owned subsidiary that actually holds the New York City IDA bonds issued for the Travelers TGI Project. As in the companion opinion to its parent, …
New York Advisory Opinion TSB-A-96(2)S: Is the fee a business pays Pitney Bowes to have its rented "Postage by Phone" meter reset by telephone subject to New York sales tax?
Taxable. Grace Borgenicht Gallery, Inc. rents a "Postage by Phone" meter from Pitney Bowes, a system that eliminates the need to have the meter reset in person at the Post Office. Instead, Petitioner …
Are New York City IDA industrial development bonds (1) investment capital under section 208.5, (2) generating investment income under section 208.6, and (3) governmental securities for the Article 9-A investment allocation percentage?
Yes to all three. New York City Industrial Development Agency bonds -- the IDA being a governmental instrumentality (a public benefit corporation under Article 18-A of the General Municipal Law) -- ar…
Does the section 189.6 exemption from the gas-importer tax apply where the same entity both owns/operates the qualifying co-generation facility and is itself the thermal energy host?
Yes. Buffalo Paperboard owns and operates a co-generation 'qualifying facility' (under section 201 of the federal Public Utility Regulatory Policies Act of 1978) at its Lockport plant and uses the ele…
New York Advisory Opinion TSB-A-96(1)S: Is a therapeutic powered air mattress system for bedsore-prone patients exempt from New York sales tax as medical equipment, when sold or leased to individual patients versus to hospitals and nursing homes?
Exempt medical equipment -- but with an important carve-out for sales to medical-service providers. Pegasus Airwave Inc. makes a powered air mattress system, fitted into a standard hospital bed or a p…
Is a New York corporation subject to Article 9-A franchise tax after it discontinued all active business and was later dissolved by proclamation, when it merely holds record title to real property as nominee for others?
Two periods. For the years it was incorporated -- from 1963 until it was dissolved by proclamation on September 29, 1982 -- the corporation is subject to the Article 9-A franchise tax under section 20…
We're a nonprofit local development corporation. Under the SBA 504 loan program, we plan to take a construction-phase mortgage from a borrower, immediately have it enforced by a private lender who's actually funding the advances, then take it back once permanent SBA financing kicks in. Is that mortgage exempt from mortgage recording tax through both phases?
Exempt throughout, including during the construction phase when a private lender is really funding and enforcing it. This is the origin ruling for Greater Syracuse Business Development Corporation's (…
New York Advisory Opinion TSB-A-95(43)S: In a 22-year NYC IDA bond financing to keep CS First Boston headquartered in the city, are the layered purchase, lease, resale-certificate, service-contract, rent, and eventual buyout transactions among Purchasing, Leasing, the Group Agents, and the IDA exempt from New York State and City sales and use tax?
Yes, exempt across all 13 questions raised -- provided every layer of the structure follows the documented agency/resale-certificate paperwork. To keep CS First Boston Corporation ("CSFB") headquarter…
New York Advisory Opinion TSB-A-95(42)S: In CS First Boston's proposed NYC IDA headquarters-retention deal -- where the building owner, Metlife, pays for and owns most leasehold improvements for regulatory-capital reasons while the IDA holds legal title -- are the purchases of Eligible Personalty, the Improvements, Metlife's reimbursements, and CS First Boston's debt-service payments exempt from sales and use tax?
Exempt, but with a genuinely fact-dependent condition on the Improvements question that this opinion couldn't resolve outright. CS First Boston Corporation ("CS First Boston") proposed a roughly 20-ye…
For deciding whether more than 95 percent of an insurance company's 'premiums' under section 1505(b) are for annuity contracts, do 'premiums' include reinsurance premiums (including from licensed or affiliated insurers) and all direct premiums on both New York and out-of-state risks?
Yes. For the section 1505(b) test of whether more than 95 percent of an insurer's premiums are for annuity contracts, 'premiums' means premiums as in the first sentence of section 1510(c)(1) modified …
Our state agency's subsidiary is redeveloping a 94-acre Queens waterfront site. A private developer will build the first residential parcel, financed by outside lenders, with our subsidiary named as the initial mortgagee even though it has no beneficial interest in the loan. Is recording that mortgage -- and its later assignment to the real lender -- exempt from mortgage recording tax?
Exempt, while UDC or its subsidiary QWDC remains the named mortgagee. This is the origin advisory opinion for the Hunters Point (Queens West) Waterfront Development project -- a 94-acre East River red…
Is a New York investment-advisory subsidiary of a foreign 'bank' that is principally engaged in investment management (not deposits/lending) taxable under Article 32 as a banking corporation, or under Article 9-A?
Article 9-A. A corporation is a banking corporation under section 1452(a)(9) only if its foreign parent is itself a banking corporation -- and a corporation is 'doing a banking business' only if it is…
Can a New York resident estate that owns 100% of an out-of-state S corporation claim New York's resident tax credit for the income tax it pays to that other state on the S corporation's pass-through gain?
Potentially, yes. Tax Law § 620(a) and (d) let a resident estate claim New York's resident credit for tax it pays to another state on an S corporation's income, computed as if the estate were an indiv…
New York Advisory Opinion TSB-A-95(44)S: Does a boat-slip condominium association's common charges become subject to the sales tax on social/athletic club dues because the condominium includes tennis courts and a swimming pool, and must the association form a separate corporation to run those facilities?
Partly taxable -- only the portion of common charges reasonably allocable to the tennis and pool facilities counts as club dues, and no separate corporation is required. Anchorage Yacht Club Condomini…
When an out-of-state seller ships tangible personal property to a New York customer by common carrier, when are the receipts allocated to New York for the Article 9-A receipts factor across eight shipping/risk/payment scenarios?
It depends on the seller's connection to the shipment. Receipts from sales of tangible personal property are allocated to New York where the goods are shipped to points in New York. In Scenario 1 -- w…
Do a foreign commodity trader's New York activities -- soliciting orders plus maintaining coffee-bean inventory in a New York public warehouse for sale to customers -- subject it to Article 9-A tax, or are they protected as minimal property/Public Law 86-272?
Yes, it is taxable. International Coffee solicits orders in New York and, when it takes delivery on coffee-bean futures, holds the physical beans in a New York public warehouse for sale to its custome…
New York Advisory Opinion TSB-A-95(41)S: Is the monthly fee a video-playback facility charges a new cable channel for accepting, playing back, and feeding its programming to a satellite uplink -- to distribute the channel nationwide -- subject to New York sales and use tax?
Not taxable. MRG Production Associates is exploring an agreement to provide videotape playback facilities and support staff for a new cable television channel's ("Corporation A") 24-hour on-air needs,…
Can a sport-fishing boat that holds a license to catch and sell some of its fish get a refund of New York's motor fuel, petroleum business, and sales taxes on its fuel as a commercial fishing vessel?
It depends on the facts — and the Department says that factual question can't be answered in an Advisory Opinion. Relief from the Article 12-A motor fuel tax, the Article 13-A petroleum business tax, …
My real estate broker has agreed to pay New York's Real Property Transfer Gains Tax out of its own pocket (not passed on to the buyer) so a contingent multi-parcel closing can go through. Does the broker's payment of my tax count as additional taxable consideration for the sale?
No, it's not additional consideration -- as long as the broker's payment isn't really the buyer's obligation in disguise. Robert Schwagerl was selling vacant land in Suffolk County for $1,250,000 as p…
New York Advisory Opinion TSB-A-95(39)S: Is a food service contractor's charges to a substance-abuse treatment facility -- for meals, on-site labor, supplies, nutritional analysis, and management services -- exempt as a sale for resale, or at least partly exempt as a professional fee?
No exemption either way -- the entire charge is taxable as a sale of food and drink, with no carve-out for the labor/management/nutritional-analysis portion. Ambassador Food Services Corporation suppl…
New York Advisory Opinion TSB-A-95(38)S: When a prime contractor buys trash removal from a subcontractor and then re-bills the exact cost to a federally tax-exempt customer, is the subcontractor's charge to the prime contractor taxable, and is the prime contractor's pass-through charge to the exempt customer taxable?
The subcontractor's charge to the prime contractor is taxable; the prime contractor's pass-through re-billing to the tax-exempt customer is not. Pasquale & Bowers described a repair project (not a cap…
For New York's truck mileage tax (gross weight method), do miles count as "laden" when my truck is only carrying my own tools and equipment, or hauling waste with no economic value, or has equipment permanently bolted on?
It depends on what's being carried. For New York's Highway Use Tax truck mileage tax computed by the gross weight method, miles are "laden" (loaded) unless what's on the truck is part of its "unloaded…
Our New York property secures both our own $222 million note AND a guaranty of $277 million in sister companies' out-of-state mortgage notes, capped at a combined $335.5 million -- we already paid tax on that cap. As those out-of-state notes get partly prepaid and our whole $500 million multi-state loan gets refinanced and restated, does our New York mortgage modification trigger additional mortgage recording tax?
No additional tax, as long as the properly tracked outstanding balance doesn't exceed what was already taxed. Fifth Win, Inc. owned New York City property securing (1) its own $222,436,500 mortgage no…
My ex-spouse and I divorced years ago and split the future sale proceeds of our marital co-op, but only my ex-spouse kept living in it after our divorce. I moved out and never lived there again. When we finally sell, is my share of the gain exempt from New York's Real Property Transfer Gains Tax as a personal residence, the same as my ex-spouse's share?
Split result -- exempt for the spouse who stayed, taxable for the one who left. Robert Liberman bought a co-op apartment in 1976 that he and his wife Katherine Gill lived in as their marital home. A 1…
Our partnership owns seven Manhattan properties. We're proposing to exchange them for land under a building owned by a related corporate subsidiary, 1133 Building Corp. Both entities are ultimately owned (through different family trusts) by the same thirteen family members ('the Second Generation Children'), but the ownership chains aren't perfectly identical -- our partnership is 99.9% owned by them equally through one set of trusts plus a 0.1% sliver owned by a corporation that only four of the thirteen family members own, while 1133 Corp. is 100% owned by them equally through a different set of trusts. Since the same family effectively owns both sides before and after this exchange, is it exempt from the Real Estate Transfer Tax and Real Property Transfer Gains Tax as a 'mere change of form,' or does the slight difference in cross-ownership percentages make part of it taxable?
Mostly exempt, with a tiny taxable sliver -- the mirror image of a companion ruling covering the other side of the same exchange. Eastern Pork Products Company ('Petitioner'), a New York general partn…
Our company owns land under a Manhattan building. We're proposing to exchange it for seven other Manhattan properties owned by a related partnership, Eastern Pork Products Co. Both our company and Eastern Pork are ultimately owned (through different family trusts) by the same thirteen family members ('the Second Generation Children'), but the trusts and ownership percentages aren't identical -- our company is 100% owned by them equally through one set of trusts, while Eastern Pork is 99.9% owned by them equally through a different set of trusts, plus a small sliver owned by a corporation that only four of the thirteen family members own. Since the same family effectively owns both sides before and after this exchange, is it exempt from the Real Estate Transfer Tax and Real Property Transfer Gains Tax as a 'mere change of form,' or does the slight difference in cross-ownership percentages make part of it taxable?
Mostly exempt, with a tiny taxable sliver -- New York taxes only the fraction of beneficial ownership that actually changed hands. 1133 Building Corporation, a wholly-owned subsidiary of The Durst Bui…
Does a building used to sort, repack and cold-store imported flower bulbs for resale qualify for the Article 9-A investment tax credit as property principally used in the production of goods by processing?
No. The investment tax credit under section 210.12 requires the property to be principally used in the production of goods by manufacturing, processing, assembling, refining, horticulture, etc. K. Van…
New York Advisory Opinion TSB-A-95(37)S: When a captive auto-leasing company buys already-executed vehicle leases from unaffiliated dealerships (via automatic assignment after approval), is the leasing company responsible for collecting the sales tax on those leases?
No, not for the original lease -- the dealer, as the original lessor, bears that responsibility. General Electric Capital Auto Lease, Inc. ("GECAL") buys motor vehicle leases from independent, unaffil…
Must a casualty insurer make the section 1503(b)(11) one-third add-back to Article 33 entire net income for the IRC section 847 deduction, when it already eliminated that deduction from its 1988-1992 New York entire net income?
No. The section 1503(b)(11) one-third add-back exists to uncouple Article 33 from the IRC section 847 special deduction that an insurer claimed federally in tax years 1988 through 1992. These petition…
When a combined report is filed, is the 'principally engaged in the business of lending funds' test (for whether a corporate debt instrument is investment capital) applied to the individual lending member or to the combined group?
Per individual member. The exclusion that keeps a debt instrument out of investment capital (when the holder is principally engaged in lending funds and the obligor received those funds) turns on the …
An insurance company sold a shopping mall it held in a separate investment account for 190 pension plan clients -- some private (covered by ERISA) and some government pension plans (not covered by ERISA). Is New York's Real Property Transfer Gains Tax on the sale preempted by federal ERISA law for any of these clients' shares of the gain?
Split by investor type. Prudential Insurance Company of America sold the Smith Haven Mall through PRISA, a separate investment account holding real estate on behalf of 190 pension-plan contract holder…
When a New York resident becomes a nonresident partway through the year and later receives a year-end bonus based on her whole year's performance, is any part of that bonus taxed as resident-period income, and how much of it counts as New York-source income?
None of the bonus accrues to the resident period (January 1 through February 28, 1990), because its existence and amount weren't fixed with reasonable accuracy until the company determined it at year-…
Three home building companies pooled land into a joint holding corporation, then each builder sold its allotted lots (with houses already built by that builder) to individual home buyers -- sometimes using a redundant second deed from the builder since the builder never actually held title. Do all these individual home sales get added together for New York's $1 million Real Property Transfer Gains Tax threshold, since they all trace back to one big parcel?
No aggregation required -- each home sale was tested on its own. Four individuals, through three separate home-building companies (A, B, and C), pooled their resources into a jointly-owned holding cor…
My mortgage lender foreclosed on 10 unsold condo units and bought them back at a foreclosure sale. Is New York's Real Property Transfer Gains Tax consideration the actual foreclosure bid price, or the much larger unpaid mortgage debt -- and does construction money my lender agreed to cover on my behalf also count as consideration?
The higher of the two figures -- the total mortgage debt, not the (lower) bid price -- plus the lender's covered construction costs. Port Jefferson Development Corp. built 133 condominium units financ…
New York Advisory Opinion TSB-A-95(36)S: In Donaldson, Lufkin & Jenrette's 22-year NYC IDA headquarters-relocation deal -- where a single affiliate, Leasing Corp., handles all outright equipment purchases -- are the purchases, improvement materials, rent, maintenance contracts, debt service, reimbursements, and buyout all exempt from sales and use tax?
Yes, exempt across all nine questions raised, subject to the usual strict agency documentation. Donaldson, Lufkin & Jenrette, Inc. ("DLJ") and its affiliates (the "DLJ Group") proposed a roughly 22-ye…
New York Advisory Opinion TSB-A-95(35)S: In a 15-year NYC IDA deal to keep Travelers Group and Smith Barney headquartered in New York City, are the group's equipment purchases, maintenance contracts, debt-service payments, intercompany cost-sharing, option buyout, and lease-removal penalties all exempt from sales and use tax?
Yes, exempt across all six questions raised, subject to strict documentation conditions. Travelers Group Inc. ("TGI"), Smith Barney Inc. ("SBI"), and their New York City-based affiliates (together "Tr…
New York Advisory Opinion TSB-A-95(33)S: Is a company's charge for creating and running Internet advertisements -- "Virtual Storefronts" displaying a client's products -- subject to New York sales tax?
Not taxable, as long as Petitioner isn't also selling tangible personal property. Mike Levy's company, Cyberactive, sets up "Virtual Storefronts" for client companies on the Internet, creating and run…
New York Advisory Opinion TSB-A-95(32)S: Are a horse spa's fees for pool use, a walk-around exercise service, horse transportation, and boarding subject to sales tax, and does it matter whether the horse owner or the facility's licensed trainer handles the horse?
It depends on who handles the horse: pool rental alone is untaxed as real property rental, but the exercise, transport, and boarding fees are exempt only when performed by a licensed trainer training …
When a customer trades in their old vehicle as part of leasing a new one, does the trade-in reduce the amount subject to New York sales tax -- even when the lease is actually financed and owned by a separate leasing company rather than the dealer?
It depends on whether the dealer taking the trade-in has actually been appointed as the leasing company's agent for accepting trade-ins (not merely for paperwork). If the dealer only has authority to …
How does a non-bank credit card processor taxed under Article 9-A source its credit card processing revenues for the receipts factor -- by where the services are performed, or by the Article 32 credit-card rules (merchant location, etc.)?
By where the services are performed. Peach Tree is a non-bank credit card processor taxed under Article 9-A, not the Article 32 bank tax. Its processing revenues (discount, authorization, transaction,…
New York Advisory Opinion TSB-A-95(6)I: Issue raised by Petitioner, Heath Shuler, is whether, for purposes of Article 22 of the Tax Law, he can calculate his 1994 New York source income by allocating his pre-season and regular season football wages separately, basing each on the ratio of games played in New York to games played everywhere.
No. New York first confirms that nonresident professional team athletes allocate their income from playing games using a games-played-in-New-York over games-played-everywhere fraction, not the standar…
Is a federal section 468B 'qualified settlement fund' that holds cash and Treasury Bills subject to New York State franchise tax (Article 9-A) or New York State/City personal income tax (Article 22/30)?
Neither. The Steinhardt-Caxton Consolidated Settlement Fund is a federal section 468B qualified settlement fund holding only cash and U.S. Treasury Bills. It is not subject to Article 9-A franchise ta…
Is a natural gas broker that never takes title, possession, control or risk of the gas subject to the section 186/186-a utility taxes, or to the Article 9-A franchise tax?
Article 9-A. The corporation brokers natural gas between producers and end-users but never takes title to, possession of, control of, or risk of loss on the gas; its agreements identify it as a broker…
For a marketing company whose execution work is done by subcontractors, are receipts for services performed in New York (including by subcontractors) New York receipts, and how is a lump-sum fee covering work in and out of New York allocated?
Yes, and by relative value or time. Receipts from services performed in New York are 100% New York receipts whether the services are performed by the taxpayer's employees, agents or subcontractors. So…
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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.