Kara M. Kraman

Kara M. Kraman

Morrison & Foerster LLP

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MoFo New York Tax Insights - Volume 5, Issue 8 - August 2014

In This Issue: - Department Releases New Nonresident Audit Guidelines to Address Gaied - Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax...more

8/6/2014 - Energy Tax Incentives Fees Fraud Nuclear Power State Taxes Statute of Limitations Tax Credits Tax Reform

MoFo New York Tax Insights - Volume 5, Issue 7 - July 2014

In This Issue: - Department of Finance Announces Updated Commercial Rent Tax Audit Policy on Billboards - ALJ Finds No Hearing Right To Challenge Notice and Demand, and Corporate “President” Is Personally...more

7/2/2014 - Advertising Audits Commercial Leases Personal Liability Sales & Use Tax Voluntary Disclosure

MoFo New York Tax Insights - Volume 5, Issue 6 - June 2014

In This Issue: - New York Court Grants Airbnb’s Motion to Quash Attorney General’s Subpoena - New York City UBT Ruling Allows Broker-Dealer Sourcing for Non-Registered Broker-Dealers - ALJ Dismisses Action as...more

6/3/2014 - AirNB ALJ Attorney Generals Broker-Dealer Hospitality Industry Hotels Occupancy Occupancy Tax Sales & Use Tax

MoFo New York Tax Insights - Volume 5, Issue 5 - May 2014

In This Issue: - Two Combined Reporting Decisions Highlight Issues Involving “Permissive” Combined Reporting - New York State Corporate Tax Reform Legislation Enacted – What You Need to Know - Appellate Court...more

5/12/2014 - Due Process Income Taxes Partnership Interests Residency Status State Budgets State Taxes Tax Liability Tax Reform Withholding Tax

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

4/7/2014

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

4/7/2014 - Income Taxes SALT Tax Evasion Tax Reform

MoFo New York Tax Insights - Volume 5, Issue 3 - March 2014

In This Issue: Court of Appeals Reverses Gaied “Permanent Place of Abode” Decision; ALJ Holds That Certain Data Processing Services Furnished to Broker-Dealers Are Not the Licensing of Software; Trial Court Allows...more

3/4/2014 - State Budgets State Taxes Tax Reform Trucking Industry

MoFo New York Tax Insights - Volume 5, Issue 2 - February 2014

In This Issue: Governor Cuomo Releases Ambitious 2014-15 Executive Budget; Third Department Holds Transfer of Condemned Property Did Not Occur Until After Gains Tax Was Repealed; Trial Court Upholds Constitutionality...more

2/4/2014 - Corporate Taxes Income Taxes SALT State Budgets State Taxes

MoFo New York Tax Insights - Volume 5, Issue 1 - January 2014

In This Issue: The Top 10 New York Tax Highlights of 2013; New York City Permitted to Collect Hotel Tax Prior to Explicit Statutory Authority; Appellate Division Reinstates Tax Exemption for Public Parking Facilities;...more

1/7/2014 - Hotels Income Taxes SALT State Taxes TEFRA

MoFo New York Tax Insights - Volume 4, Issue 12 - December 2013

In This Issue: Governor’s tax Reform Commission Issues Final Report; Third Department Affirms tribunal: Government Financing Arrangements Are not Investment Capital; Appellate Division holds taxpayer Failed to Prove...more

12/3/2013 - ALJ Domicile Financing Foreign Banks Funding Income Taxes Tax Reform

MoFo New York Tax Insights - Volume 4, Issue 11 -- November 2013

In This Issue: Taxpayer Wins and Loses in Statutory Residency Case; Guidance Issued on Reciprocal Credit for Sales or Use Tax; State Tax Department Issues Guidance on START-UP NY Program; and Insights in...more

11/1/2013 - Residency Status Sales & Use Tax Startups State Taxes Tax Exemptions

MoFo New York Tax Insights - Volume 4, Issue 10 - October 2013

In This Issue: Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not...more

10/3/2013 - Corporate Officers Creditors Fraud Injunctions Penalties Personal Liability Sales & Use Tax Same-Sex Marriage Tax Assessment Tax Exemptions Tax Returns Vessels

MoFo New York Tax Insights - Volume 4, Issue 9 - September 2013

In This Issue: Gain on Sale of Non-New York Leaseholds Held Properly Sourced to New York Based on Business Allocation Percentage; Tribunal Reverses Dismissal and Allows Case to Proceed Before ALJ; Federal Court...more

9/10/2013 - ALJ Tax Rates

MoFo New York Tax Insights - Volume 4, Issue 7 -- July 2013

In This Issue: - New York’s Highest Court Holds Retroactive Changes to Empire Zones Tax Credit Program Unconstitutional - Tribunal Upholds Applicability of Sales Tax to Environmental Testing and Monitoring...more

7/2/2013 - Due Process Investment Tax Credits Resale Exemption Residency Requirements Retroactive Application Sales & Use Tax Tax Credits Tax Exemptions

MoFo New York Tax Insights - Volume 4, Issue 6 - June 2013

In This Issue: - Single Charge for Investment Management Services Found Not Subject to New York Sales Tax. - Remote Vendor Not “Doing Business” in New York. - Nonresident Partner’s Loss from 2005...more

6/4/2013 - Advisory Opinions Bundled Payments Click-Through Nexus Investment Management Partnerships Sales & Use Tax Vendors

MoFo New York Tax Insights - Volume 4, Issue 5 - May 2013

In This Issue: New York Enacts Significant Changes to Related Member Royalty Add-Back Law; Nuclear Power Plant That Produces Steam and Water to Generate Electricity Not Eligible for Investment Tax Credit; Appellate...more

5/14/2013 - Add-Back Legislation Andrew Cuomo Fraud Insurers Investment Tax Credits Liens Nuclear Power Prudential QEZE Benefits Royalties S-Corporation Tax Returns

MoFo New York Tax Insights - Volume 4, Issue 4 - April 2013

In This Issue: New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more

4/8/2013 - Amazon Click-Through Nexus Commerce Clause Due Process False Claims Act Gramm-Leach-Blilely Act Independent Contractors Sales & Use Tax Tax Returns Whistleblowers

MoFo New York Tax Insights - Volume 4, Issue 2 - February 2013

In This Issue: Divided Appellate Division Affirms Tribunal’s Gaied “Permanent Place of Abode” Decision; Combined Reporting Permitted by ALJ Despite Absence of Substantial Intercorporate Transactions; Commissions Paid...more

2/5/2013 - Article 9 Combined Reporting Corporate Taxes Legal Costs Property Tax Real Estate Commissions Residence Taxes UBT Addback

MoFo New York Tax Insights - Volume 4, Issue 1 - January 2013

In This Issue: Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more

1/4/2013 - ALJ Appeals Domicile Innocent Spouse Exception QEZE Benefits Retail Market Sales & Use Tax

MoFo New York Tax Insights - Volume 3, Issue 12 - December 2012

In This Issue: Court Holds Television Programming Is Included in the Property Factor Regardless of Delivery Method; ALJ Upholds Retroactive Application of Stock Option Regulations; Petition Found Untimely Under Special...more

12/5/2012 - Earned Income Tax Fraud Qualified Tuition Expenses Sales & Use Tax Stock Options

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