In an advisory opinion given by the state of New York Commission of Taxation and Finance, the department determined that the petitioner, a company which specializes in sewage services, was liable for sales tax on a one-time charge for connection from the customer’s sewage system to the main sewage line. The Department states, “the Petitioner’s connection fee is in the nature of an activation fee intended to recoup the Petitioner’s administrative expenses and other costs in providing sewerage service to its customers, and as such constitutes a component part of its charges and receipts for its taxable service.” (Advisory Opinion No. S021206A, New York Commission of Taxation and Finance, December 29, 2003)