EFTA02672773.pdf

AD-1.8 (9/08) State of New York - Department of Taxation and Finance Petition for Advisory Opinion (See Form AD-1.8-I, Instructions for Form AD-1.8, before completing this form) Name of petitioner Telephone number Identification number Petitioner's address Name of representative, if any Telephone number Representative's address 1. Tax at issue (personal income, sales, corporation, etc.) if applicable: New York State and City sales and compensating use tax. 2. This petition relates to (check one and explain below; see instructions): A. A matter presently under audit Any other matter or proceeding that is currently before the Department of Taxation and Finance or the Division 0 8 A claim for credit or refund of Tax Appeals C An issued statutory notice ® F. None of the above 0 D. An application for a declaratory ruling Explanation: The Advisory Opinion is being requested to resolve a substantive question on a projected future set of facts for tax planning purposes. 3. The petitioner requests an advisory opinion on the following issue(s) (see instructions): Whether the transactions described on the Attachment to this Petition are subject to New York State and City sales and/or compensating use tax. 4. The petitioner submits the following statement of facts as the basis for the requested advisory opinion: See Attachment to Petition For Advisory Opinion attached hereto. EFTA_R1_01946810 EFTA02672773 Page 2 AD-1.8 (9/08) 5. Request for redaction and consent to publication: The petitioner's name, address, and identifying numbers will be automatically redacted from the published version of the advisory opinion. If you are requesting that additional information be redacted on the grounds that it is a trade secret or that publication would cause substantial injury to petitioner's competitive position, mark an X in the box below. You must also provide a detailed description of the information you are requesting to be redacted and an explanation why that information would, for purposes of Public Officer's Law § 87.2(d): (1) constitute a trade secret; or (2) cause substantial injury to petitioner's competitive position if disclosed. The petitioner consents to the publication of the requested advisory opinion upon issuance, with the knowledge that the advisory opinion may include information contained in this petition. The petitioner understands that if this petition is withdrawn, the Department of Taxation and Finance may publish a redacted version of the advisory opinion that was drafted in response to the petition as a part of the document series called New York Tax Guidances (NYT-G). Information that could identify the petitioner will be removed from the document before it is published. CI The petitioner requests the following additional information be redacted from the published advisory opinion on the grounds that it is a trade secret or would cause substantial injury to petitioner's competitive position if disclosed: 6. The petitioner reserves the right to apply for the Voluntary Disclosure and Compliance Program pursuant to Tax Law section 1700 with respect to the subject of this advisory opinion request. (Attach additional pages, if necessary, and any documents to be considered.) Signature Date Type or print name of individual signing petition Title or relationship to petitioner EFTA_R1_01946811 EFTA02672774  State of New York • Department of Taxation and Finance AD-1.8 (9/08) Page 3 Power of Attorney Petitioner's name and address (If a corporation, include address of principal Appointed representative's name and address (individual or firm) office and state of incorporation.) KNOW ALL MEN BY THESE PRESENTS that the petitioner named above appoints the person named above as my/its true and lawful attorney, to appear and represent me/it before the Department of Taxation and Finance in connection with a Petition for Advisory Opinion relating to: Type of tax and tax year(s) or period(s) with full power to receive a copy of all communications in such matter and to execute consents to extensions of the time within which the Advisory Opinion must be issued, with full power of substitution and revocation. All powers of attorney heretofore filed or granted for this purpose are hereby revoked. Signature (include spouse's signature d taint return is involved) Title (or relationship to petitioner) Date This Power of Attorney must be acknowledged before a notary public or witnessed by two disinterested 'ndividuals, unless the appointed representative is licensed to practice in New York State as an attorney-at-law, certified public accountant, public accountant, or is a New York State resident enrolled as an agent to practice before the Internal Revenue Service. (1) The person signing this power of attorney appeared before us and certified that he/she had the authority to execute this power of attorney on behalf of the petitioner. (2) The person signing as the above petitioner appeared before us and acknowledged this power of attorney as his/her voluntary act and deed. (Delete inapplicable material.) Signature of witness Date j Signature of witness Date Acknowledgement State of New York ss: County of On this day of , 20 , before me came to me known to be the person described in the foregoing power of attorney and he/she acknowledged that he/she executed the same, and he/she, being by me duly sworn, did say that he/she is the of the petitioner described in the foregoing power of attorney, and that he/she is empowered to and did execute the same. (Delete inapplicable material.) Signature of Notary Public Date Declaration of Representative (to be completed by representative) I agree to represent the above-named petitioner in accordance with the above power of attorney. I affirm that I or my representative will not violate the provisions of the Ethics in Government Act restricting appearances by former Tax Department employees. All notices, decisions, and other documents are to be sent to me at the address shown above. (If address is different from above, send attachment with address.) Note: If a power of attorney has been previously filed, a conformed copy thereof should be annexed hereto. lam: ❑ an attorney-at-law licensed to practice in New York an agent enrolled to practice before the Internal Revenue State. Service. a certified public accountant duly qualified to practice in the petitioner's spouse, child, or parent. New York State. a public accountant enrolled with the New York State other Education Department. an employee other than a corporate officer (if the Signature of appointed representative petitioner is a corporation) Title EFTA_R1_01946812 EFTA02672775