In a recent Advisory Opinion, the New York Commissioner of Taxation and Finance determined that unheated food sold by a corporation that provides food products to sports facilities and other large-scale entertainment venues to an unrelated Concessioner are taxable because entities related to the producer and are part of the same Restaurant Group provide catering and food management services related to the food on behalf of the producer. New York Tax Law imposes sales tax on sales of food or drink where the vendor serves or assists in serving, cooks, heats, or provides other services with relation to the food or drink. Although the food producer did not itself provide services in the Stadium beyond delivery, its related entity’s employees did provide such services and, therefore, the charges for the prepared food provided to the Concessioner are taxable. (TSB-A-10(12)S, New York Commissioner of Taxation and Finance, April 5, 2010)