The Department has issued a ruling that while a grocer’s sales of municipallymandated garbage bags are not subject to tax, sales of bags that are merely endorsed by the town are subject to tax. Advisory Opinion, TSB-A-11(19)S (N.Y.S. Dep’t. of Taxation & Fin., June 24, 2011). Tax Law § 1116(a)(1) provides an exemption from sales tax to the “State of New York, or any of its . . . political subdivisions . . . where it is the vendor of services or property of a kind not ordinarily sold by private persons.” The Department found that the municipallymandated garbage bags, which bore the town’s name and logo, were products of a kind “‘not ordinarily sold by private persons,’” and therefore exempt from tax, but that the town-endorsed leaf disposal bags were not exempt because the town permitted the use of any similar bag.