December 14, 2000
Dear NYARM Friends:
This year's holiday visit was spectacular!
The gifts for our children were fantastic and all enjoyed visiting with you. Santa is always a hit
with the children. All the elves added to the festivities.
Your generosity and spirit are truly appreciated. The Brooklyn Blue Feather staff and children join
me in wishing you all a Healthy and Happy New Year.
Sincerely,
Joanne Goldkrand, Principal
Dear Mr. Jones, Ms. Klein and The New York Association of Realty Managers,
The children, the administration and the teachers of the New York Child Learning Institute would
like to thank you for the opportunity you provide to our children to spend time with Santa, to take
pictures with Santa and to receive such wonderful gifts from Santa and his Helpers.
It is a truly
exciting and wonderful event for our children.
We thank you for your continued support, your generosity and for the joy you continue to bring to our children over the years!
Sincerely,
Susan M. Vener, M.A. and Jill M. Young, Ph.D. Directors
Dear NYARM:
I am writing this to thank you for your extreme generosity in donating the beautiful and
appropriate toys to our special children at The Francis of Paola Early Intervention Center.
We would love to have you come visit and see us in action. You are welcome any time.
Love,
Lori and the Staff
The Francis of Paola Early Intervention Center
Dear Donna,
On October 18, 2000 the Bureau of National Affairs reported of an August 22, 2000 advisory opinion
issued by the New York State Department of Taxation and Finance [TSB-A-00(31)S], which explained
that purchases of electricity, gas and other energy sources used to heat or light the common areas
of residential condominiums are exempt from sales tax.
Common areas are defined to include hallways in residential buildings, parking lots and pool areas.
The purchases are exempt under New York Tax Law Section 1105-A. The limitations to this are based
on whether the common areas are used to conduct trade or unrelated business.
Midboro Management sees that oil companies have been charging 4% sales tax and gas companies have
been charging tax on transportation charges. We assume that the article in the Bureau of National
Affairs reference to condominiums also implicitly includes cooperatives and other multiple dwelling
residential buildings, but we are checking with the NYS Tax Department. Attorney Kenneth Jacobs of
Smith Buss & Jacobs is working with Midboro to obtain the actual advisory opinion, which,
interestingly, is not posted on the NYS Tax Departments' web page.
Our company will immediately review bills since August 22, 2000, and file a claim for tax refund on
electricity or fuel for all our buildings.
Once again, I wonder why, if this is accurate, the New York media hasn't published the information,
and the utilities and gas and oil companies continue to charge sales tax to their New York customers.
If confirmed, Managing Agents need to have this information, as any savings for a co-ops or condos'
budget is welcome and needed to help offset the upcoming increase in energy costs.
Robert Grant, Director of Management