In an Advisory Opinion, TSB-A-15(30)S (N.Y.S. Dep’t of Taxation & Fin., July 15, 2015), the New York State Department of Taxation and Finance has ruled that sales tax applies to tickets to a sightseeing cruise around New York Harbor when the charge for the cruise includes access to a catered meal and two alcoholic or nonalcoholic drinks served on board the vessel. Tax Law § 1105(d) imposes sales tax on the receipts from food and beverages sold by “establishments,” and includes in taxable receipts any cover, minimum, entertainment or other charge unless the food and drink are “incidental.” The Petitioner was found to be operating an establishment with receipts from food and drink, and the receipts were found not incidental to the boat cruise, since the Petitioner provided hot catered food in a separate dining area and paid the boat owner to serve drinks in a bar, and was required to maintain a liquor license to do so. However, if the price of the ticket did not entitle the passengers to food or drink, the receipts would not be subject to sales tax.