Get Sales Tax Advisory Opinions - 2019 (TSB-A) - Department Of Taxation ...

Sales of services are generally exempt from New York sales tax unless they are specifically taxable.

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.

The Tax Law exempts purchases for resale; most sales to or by the federal and New York State governments, charitable organizations, and certain other exempt organizations; sales of most food for home consumption; and sales of prescription and nonprescription medicines. Sales tax also does not apply to most services.

A responsible person is jointly and severally liable for the tax owed, along with the business entity and any of the business's other responsible persons. This means that the responsible person's personal assets may be taken by the State to satisfy the sales tax liability of the business.

Common exemptions from Ohio sales and use tax: Groceries and food sold for off premises consumption. Prescription medicines. Housing related utilities, such as gas, electric, water and steam.

The City Sales Tax rate is 4.5%, NY State Sales and Use Tax is 4% and the Metropolitan Commuter Transportation District surcharge of 0.375% for a total Sales and Use Tax of 8.875 percent.

A Letter Ruling is a written document that states the Department of Finance's position on how a law is applied to a specific set of facts submitted by the taxpayer. A Letter Ruling may be requested for any tax or charge that we administer.

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.