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. If the opinion letter is available electronically, a link to the full text of the supporting opinion letter is provided. Otherwise, you may request a copy of the opinion at no charge by completing the request form.