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TSB-A-15(1) - Department of Taxation and Finance

TSB-A-15(1) - Department of Taxation and Finance 2025

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The document is an advisory opinion from the New York State Department of Taxation and Finance regarding a petition from Ameire Ltd. and its sole shareholder Marvin Arnold Pollack concerning the sales and use tax implications of leasing a boat purchased in Florida. It addresses whether New York sales or compensating use tax applies to the boat, the conditions under which Ameire may be considered a legitimate corporation versus a sham for tax evasion, and the potential tax liabilities for both Ameire and Pollack based on their activities in New York State.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What is TSB tax?

Your total super balance (TSB) is relevant when working out your eligibility for the following superannuation provisions: carry-forward concessional contributions. non-concessional contributions cap and the bring-forward of your non-concessional contributions cap. work test exemption.

Is software as a service taxable?

In states where services arent taxable, SaaS is unlikely to be taxable. Other states, like Washington, consider SaaS to be an example of tangible software and is deemed taxable. In addition, certain states tax SaaS at a different rate depending on whether its being used for personal or business purposes.

What services are exempt from sales tax in New York?

Gas, electricity, refrigeration, steam, telephone, and television services. Barbers, beauticians, hair restoration, manicures, pedicures, electrolysis, massage, and other similar services. Occupancy of hotel and motel rooms. Cleaning, maintenance, and repair services.

What is NYS DTF sales tax?

Purchases above $110 are subject to a 4.5% NYC sales tax and a 4% NY State sales tax. 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.

Why would I get a letter from the New York State Department of Taxation and Finance?

We may communicate with you by mail for many reasons, including: to send you a check for your refund or an additional payment; to let you know we adjusted your refund; to request information that supports what you reported on a return; and.

Are software subscriptions taxable in New York?

New York requires sales tax on Software-as-a-Service, although computing power is considered a non-taxable service.

What is the SaaS tax in NYC?

In New York, businesses providing SaaS services are subject to a 4.0% sales tax.

Are memberships taxable in New York?

New York State and local sales taxes on athletic clubs New York State and local sales taxes are imposed on dues and membership fees paid to any athletic club in the state. To be considered an athletic club, the club must be organized such that its members have an extensive role in the operation of the club.

TSB-A-15(1) - Department of Taxation and Finance 2025

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