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Governor Cuomo’s Fiscal Year 2018 New York State Executive Budget

On January 17, 2017, New York State Governor Andrew Cuomo released his 2017-2018 New York State Executive Budget and accompanying legislation. It contains proposed amendments to New York State’s personal income tax, corporate...more

New York State Division of Tax Appeals Issues Determination Rejecting Department’s “Other Business Receipts” Position for...

The New York State Division of Tax Appeals has issued a determination regarding the proper methodology for sourcing electronic service receipts under Article 9-A of the pre-reform Tax Law. The taxpayer prevailed in overcoming...more

Sprint FCA Case Denied Certiorari by U.S. Supreme Court

On May 31, 2016, the U.S. Supreme Court denied certiorari in a challenge by Sprint Nextel Corp. (“Sprint”) to a False Claims Act (“FCA”) lawsuit by New York state against it for sales taxes not collected and remitted on...more

ALJ Strikes Down Aggressive Attempt by New York State Department of Taxation and Finance to Tax Nonresident Attorney

An Administrative Law Judge (“ALJ”) with the New York State Division of Tax Appeals recently struck down an aggressive attempt by the New York State Department of Taxation and Finance (the “Department”) to tax the income of a...more

Reed Smith Files Amicus Brief on Behalf of the Institute for Professionals in Taxation in Sprint False Claims Act Appeal

On July 21, 2015, Reed Smith LLP, on behalf of the Institute for Professionals in Taxation (“IPT”), filed an amicus brief with the New York State Court of Appeals in People of the State of New York, ex rel. Empire State...more

Consumer Class Action Suit Alleging Sales Tax Misconduct is Partially Dismissed

On June 15, 2015, the United States District Court for the Northern District of Illinois, Eastern Division, partially granted Whole Foods’ motion to dismiss in the case of Wong v. Whole Foods Market Group, Inc.1 In that case,...more

Class Action Lawsuit Filed Against BJ’s Wholesale Club Alleges Improper Sales Tax Collection in Florida – The Continuation of a...

On March 17, 2015, Laura Bugliaro (the “Plaintiff”) filed a class action lawsuit against BJ’s Wholesale Club, Inc. (“BJ’s”) in the Circuit Court of the 11th Judicial Circuit of Florida. The complaint alleges that BJ’s...more

4/13/2015  /  Class Action , Sales Tax

New York State Legislature Passes 2015-2016 Budget Bill with Significant Changes from Governor’s Proposal

The New York State Legislature has passed—and Governor Cuomo is expected to sign—a 2015-2016 Budget Bill (the “Budget Bill”) that contains significant changes to the New York State and City tax law, including important...more

4/2/2015

Reed Smith LLP Advises Multistate Tax Commission Work Group on Class Action and False Claims Act Model Statutes

Last week, the Multistate Tax Commission (the “MTC”) conducted its 2015 Winter Committee Meetings in Kansas City, Missouri. Among the agenda topics were model provisions concerning the application of consumer class action and...more

New York State Division of Tax Appeals Renders Long-Awaited Decision Regarding Corporate Franchise Tax Sourcing of Services and...

For years, both the New York State Department of Taxation and Finance (the “Department”) and the New York City Department of Finance have aggressively sought to classify receipts generated by electronic or online service...more

NY Governor Cuomo Proposes Sweeping Tax Reform

Introduction - On January 21, 2014, New York State Governor Andrew M. Cuomo (D-N.Y.) released his 2014-2015 Executive Budget (Budget). Among other reforms, the Budget proposes sweeping changes to the Article 32 bank...more

Taxpayer Wins New York Bank Tax Case: Division of Tax Appeals Determines that Department Violated its Own Published Guidance

In a recent decision, the New York State Division of Tax Appeals soundly rejected a determination by the New York State Department of Taxation and Finance (the "Department") that it could treat a banking corporation’s...more

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