Annotated Legal Opinions - Sales & Use Tax
This page contains complete text of legal opinion letters, which are summarized as "annotations" in Volume 2 of the Business Taxes Law Guide. In any instance where there is an inconsistency between the statute and an annotation, statutory law is controlling.
A complete list of annotated opinions is available by subject area below. Many opinion letters have been retyped from an original copy and made available electronically. If the opinion letter is available electronically, a link to the full text of the supporting opinion letter is provided. Regardless, you may also request a copy of the opinion at no charge by completing the request form.