Proceeds from the sale of tickets to dining events by a nonprofit organization that was otherwise exempt from sales tax were subject to sales tax because the frequency of the events (up to 26 per year) caused the Department to conclude that the organization was operating a “restaurant, tavern or other establishment for purposes of Tax Law § 1116(b)(2).” Advisory Opinion, TSB-A-14(4)S (N.Y.S. Dep’t of Taxation & Fin., Jan, 27, 2014).  According to the Department, holding two or fewer dining events per year would not cause the organization to be treated as a dining establishment required to collect sales tax, but holding more than two dining events per year could cause an exempt organization to be required to collect sales tax as a vendor on the proceeds from those events, depending on “the regularity and continuity” of the events. Where admission to a dining event is based upon a “Suggested Donation” rather than an outright fee, the taxability of the receipts would turn on whether the “Suggested Donation” was completely voluntary.