In This Issue:

Court Holds Shipping Supplies Furnished by UPS Qualify as Exempt Promotional Materials; ALJ Clarifies Method of Calculating Credit Against Use Tax on Use of Boat in New York; Tribunal Reverses ALJ and Finds a Valid Business Purpose as Required by QEZE Statute; Department Begins Posting Pending Advisory Opinion Issues on its Web Site; and Insights in Brief.

Excerpt from Court Holds Shipping Supplies Furnished by UPS Qualify as Exempt Promotional Materials:

The Third Department, reversing a decision of the Tax Appeals Tribunal, has held that purchases of shipping supplies by UPS were exempt from sales tax as “promotional materials.” Matter of United Parcel Serv., Inc. v. Tax Appeals Trib., Memorandum and Judgment, No. 512224, 2012 WL3481291 (App. Div., 3d Dep’t, Aug. 16, 2012).