New York: Shipping/handling charges, annual renewal fee discussed

In an advisory opinion in the Reliv Inc. case, the New York Commissioner of Taxation and Finance held that shipping and handling fees and charges received by an out-of-state, multi-level marketer of nutritional, dietary, and skin care products from co-vendors/distributors that sell the marketer'...

Full description

Saved in:
Bibliographic Details
Published inState tax review Vol. 60; no. 23; p. 27
Format Journal Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 07.06.1999
Subjects
Fees & charges
Interstate commerce
Pyramid operations
Sales taxes
Shipping
State taxes
New York
United States > US
Online AccessGet full text
ISSN0162-1750

Cover

Abstract In an advisory opinion in the Reliv Inc. case, the New York Commissioner of Taxation and Finance held that shipping and handling fees and charges received by an out-of-state, multi-level marketer of nutritional, dietary, and skin care products from co-vendors/distributors that sell the marketer's products at retail in New York are subject to New York sales tax.
AbstractList In an advisory opinion in the Reliv Inc. case, the New York Commissioner of Taxation and Finance held that shipping and handling fees and charges received by an out-of-state, multi-level marketer of nutritional, dietary, and skin care products from co-vendors/distributors that sell the marketer's products at retail in New York are subject to New York sales tax.
BookMark eNqNyrsOgjAUgOEOmAjqO9RdYi9BxM0YjZOLLk6kgcNFyWntgfD6MvgATt8__BEL0CIELBRyp2KZJmLOIqKXEEKnQofseIORP61_H_i9aZ1rsd42BstuCl40xtdAG24QB9NxDwjjZAXAy5aKgQjKJZtVpiNY_Vyw9eX8OF1j5-1nAOpzD876nnIl9yrRKsv0P88XMhk5Gw
ContentType Journal Article
Copyright Copyright Commerce Clearing House, Inc. Jun 7, 1999
Copyright_xml – notice: Copyright Commerce Clearing House, Inc. Jun 7, 1999
DBID 3V.
7X1
7XB
8A9
8FK
ABUWG
AFKRA
ANIOZ
BENPR
BEZIV
CCPQU
DWQXO
FRAZJ
FRNLG
K60
K6~
PHGZM
PHGZT
PKEHL
PQBIZ
PQBZA
PQEST
PQQKQ
PQUKI
Q9U
S0X
DatabaseName ProQuest Central (Corporate)
Accounting & Tax (ProQuest Database)
ProQuest Central (purchase pre-March 2016)
Accounting & Tax Database (Alumni Edition)
ProQuest Central (Alumni) (purchase pre-March 2016)
ProQuest Central (Alumni)
ProQuest Central UK/Ireland
Accounting, Tax & Banking Collection
ProQuest Central
Business Premium Collection
ProQuest One
ProQuest Central Korea
Accounting, Tax & Banking Collection (Alumni)
Business Premium Collection (Alumni)
ProQuest Business Collection (Alumni Edition)
ProQuest Business Collection
ProQuest Central Premium
ProQuest One Academic (New)
ProQuest One Academic Middle East (New)
ProQuest One Business
ProQuest One Business (Alumni)
ProQuest One Academic Eastern Edition (DO NOT USE)
ProQuest One Academic
ProQuest One Academic UKI Edition
ProQuest Central Basic
SIRS Editorial
DatabaseTitle Business Premium Collection
ProQuest Business Collection (Alumni Edition)
ProQuest One Business
ProQuest Central Basic
ProQuest One Academic Middle East (New)
SIRS Editorial
ProQuest One Academic Eastern Edition
ProQuest Central (Alumni Edition)
ProQuest One Community College
ProQuest Business Collection
Accounting & Tax
ProQuest Central
Accounting, Tax & Banking Collection
ProQuest One Academic UKI Edition
ProQuest Central Korea
ProQuest One Business (Alumni)
Accounting, Tax & Banking Collection (Alumni)
Accounting & Tax (Alumni Edition)
ProQuest One Academic
ProQuest Central (New)
ProQuest Central (Alumni)
Business Premium Collection (Alumni)
ProQuest One Academic (New)
DatabaseTitleList Business Premium Collection
Database_xml – sequence: 1
  dbid: BENPR
  name: ProQuest Central
  url: https://www.proquest.com/central
  sourceTypes: Aggregation Database
DeliveryMethod fulltext_linktorsrc
Discipline Law
Political Science
ExternalDocumentID 42386695
GeographicLocations New York
United States--US
GeographicLocations_xml – name: New York
– name: United States--US
GroupedDBID 123
29Q
3V.
7X1
7XB
8A9
8FK
8FW
ABPPZ
ABQIJ
ABUWG
ADFRT
AFKRA
ALMA_UNASSIGNED_HOLDINGS
ANIOZ
BENPR
BEZIV
BKOMP
BPHCQ
CCPQU
DWQXO
FAL
FJD
FJW
FRNLG
K60
K6~
PHGZM
PHGZT
PKEHL
PQBIZ
PQBZA
PQEST
PQQKQ
PQUKI
PROAC
PUEGO
Q9U
RXW
S0X
WMN
WMP
WMR
ZCA
ID FETCH-proquest_reports_2182532993
IEDL.DBID BENPR
ISSN 0162-1750
IngestDate Wed Aug 27 14:56:44 EDT 2025
IsPeerReviewed false
IsScholarly false
Issue 23
Language English
LinkModel DirectLink
MergedId FETCHMERGED-proquest_reports_2182532993
PQID 218253299
PQPubID 36877
ParticipantIDs proquest_reports_218253299
PublicationCentury 1900
PublicationDate 19990607
PublicationDateYYYYMMDD 1999-06-07
PublicationDate_xml – month: 06
  year: 1999
  text: 19990607
  day: 07
PublicationDecade 1990
PublicationPlace Chicago
PublicationPlace_xml – name: Chicago
PublicationTitle State tax review
PublicationYear 1999
Publisher CCH Incorporated: Federal and State Tax
Publisher_xml – name: CCH Incorporated: Federal and State Tax
SSID ssj0003703
Score 2.4998598
Snippet In an advisory opinion in the Reliv Inc. case, the New York Commissioner of Taxation and Finance held that shipping and handling fees and charges received by...
SourceID proquest
SourceType Aggregation Database
StartPage 27
SubjectTerms Fees & charges
Interstate commerce
Pyramid operations
Sales taxes
Shipping
State taxes
Title New York: Shipping/handling charges, annual renewal fee discussed
URI https://www.proquest.com/docview/218253299
Volume 60
hasFullText 1
inHoldings 1
isFullTextHit
isPrint
link http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfZ3PS8MwFMcfrrt4kTkVnVMieDQsbX6UehlTNobIEH_AbqNt3vTUqd3Yv-9Llu0iemohUJKm-b5H8u3nAVwbSUFElYLnhRFc2VLxIrMxN5SbC50jfVXe5Tsx4zf1MNXT4M2pg61yq4leqO2idHvkPUca15LEs__5xV3RKHe4GipoNKCZOO5cBM274eTpeSfFMvWlkSmtSTjFSfFLcH0UGbXgIKR_bLCZr0PYw6oNjcd83YZWsKJRc1hwRzAgDWKOqnTLXj48SuG957kIdMM85AjrG7bhijIHp1zTdY7I3M-2q7pGewxXo-Hr_ZhvezQLpwSz3VDlCUTVosJTYPG8EGmKChOjlc0wj2VZ6kxJa0ySYXYGnb-f0_mv8Rz2A4qAi7QL0fJ7hRcUaJfFZXidP6kUhCY
linkProvider ProQuest
linkToHtml http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwlV3dS8MwED_28aAvMqei8yuCvi2sa9OUCiJTNzY3i-iEvZV-3PSpU7tR9t97ydq9iIpPCaQcJJf87pLe_Q7gXFpkRERk8CCUBhdxJHjoxm0uyTc37ABpV-koX0_2X8T9xJ6UYFnkwqiwygITNVDHs0i9kbcU07htEXhev39wVTRK_VwtKmisdsUQlxnd2NKrwR2p98I0e93xbZ8X4vz8Fd5fi7LomzJUhUpOrUD1pus9Pq1h3HJ0WWVyiUxONtb4BtbaAvVqsJW7jqyz0vU2lDCpQ3kUZHWo5WFsNJwf1h3oEH4xxch0yZ7fNA3Da0tzKlCHaYIkTJtsxUnKFLFlRu0UkalE3UWaYrwLZ3_ObQ8qySzBfWDtaWg4Dgo0pS1iF4O2FUW2K6xYStNF9wAaP8tp_DZ4Chv98cPIHw284SFs5pQG3HCOoDL_XOAxGex5eJIvLYPmfzTzBQvpqC8
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=New+York%3A+Shipping%2Fhandling+charges%2C+annual+renewal+fee+discussed&rft.jtitle=State+tax+review&rft.date=1999-06-07&rft.pub=CCH+Incorporated%3A+Federal+and+State+Tax&rft.issn=0162-1750&rft.volume=60&rft.issue=23&rft.spage=27&rft.externalDocID=42386695
thumbnail_l http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=0162-1750&client=summon
thumbnail_m http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=0162-1750&client=summon
thumbnail_s http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=0162-1750&client=summon