APPELLATE COURT DISMISSES CONSTITUTIONAL CHALLENGE TO NEW YORK’S STATUTORY RESIDENCY SCHEME -
The New York Appellate Division, First Department, finding that the U.S. Supreme Court’s 2015 decision in Comptroller of the...more
The New York Appellate Division, First Department held that the U.S. Supreme Court’s 2015 decision in Comptroller v. Wynne does not render New York’s statutory residency scheme unconstitutional and upheld the dismissal of the...more
Final 2017-18 New York State Budget Bill Enacted -
The New York State Budget Bill was enacted by the New York State Legislature and signed into law by Governor Andrew M. Cuomo. S. 2009-C, A. 3009-C. Among the Governor’s...more
5/8/2017
/ Administrative Law Judge (ALJ) ,
Cell Phones ,
Co-Op ,
Income Taxes ,
Investment Tax Credits ,
Mobile Services ,
Realty Transfer Taxes ,
REIT ,
Resales Agreements ,
Restitution ,
RICs ,
S-Corporation ,
Sales Tax ,
State Budgets ,
Tax Credits ,
Tax Fraud ,
Telecommunications
ALJ Finds CEO Changed Domicile from New York City to Texas -
A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more
4/4/2017
/ Administrative Law Judge (ALJ) ,
Banking Sector ,
CEOs ,
Domicile ,
ESOP ,
Governor Cuomo ,
Income Taxes ,
Nexus ,
Personally Identifiable Information ,
Real Estate Market ,
State Taxes ,
Tribunals
Governor Cuomo Releases 2017-18 New York State Executive Budget -
New York State Governor Andrew M. Cuomo released his 2017-2018 Executive Budget, containing an assortment of potentially important tax proposals,...more
2/3/2017
/ Administrative Law Judge (ALJ) ,
Corporate Restructuring ,
Governor Cuomo ,
Income Taxes ,
Internet ,
Realty Transfer Taxes ,
S-Corporation ,
Sales Tax ,
Tax Credits ,
Tax Loopholes ,
Utility Tax
Recent unpublished NYC Department of Finance Letter Rulings -
We have obtained under the Freedom of Information Law several Finance Letter Rulings of interest, most involving the New York City real property transfer tax,...more
ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company -
A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more
8/5/2016
/ Administrative Law Judge (ALJ) ,
Anti-Avoidance ,
Business Partners ,
Business Taxes ,
Corporate Taxes ,
Franchise Taxes ,
Income Taxes ,
Investment Adviser ,
IP License ,
Limited Liability Company (LLC) ,
Management Fees ,
Members ,
Oil & Gas ,
Personal Liability ,
Retailers ,
Royalties ,
Sales Tax ,
State Taxes ,
Statute of Limitations ,
Tax Returns ,
Tax Tribunal ,
Tribunals ,
Unincorporated Business Tax (UBT) ,
Whole Foods
The Top 10 New York Tax Highlights of 2015 -
This past year turned out to be another eventful one in New York taxation. We continue our tradition and present our list of the Top 10 New York tax highlights of...more
Tribunal Upholds Personal Liability of LLC Members for Sales Tax -
The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more
9/3/2015
/ Continuing Legal Education ,
Excise Tax ,
Foreign Corporations ,
Income Taxes ,
Internet ,
Limited Liability Company (LLC) ,
Mobile Devices ,
Nexus ,
Personal Liability ,
Sales & Use Tax ,
Sales Tax ,
Tax Litigation ,
Telecommunications
In This Issue:
- Important Changes at NYS and NYC Tax Agencies
- Court of Appeals Upholds Constitutionality of Taxing Nonresidents on Gain from S Corporation Stock Sale in Two Separate Decisions
- NYC Tribunal...more
7/15/2015
/ Business Taxes ,
Corporate Taxes ,
Foreign Banks ,
Income Taxes ,
Intangible Property ,
Investment Adviser ,
Limited Liability Company (LLC) ,
Management Fees ,
Real Estate Transfers ,
S-Corporation ,
Sales & Use Tax ,
Shareholders ,
Stocks ,
Tax Appeals ,
Tax Liability
In This Issue:
- State Tribunal Affirms Decision Imposing Sales Tax on Information Services
- Appellate Division Upholds Applicability of Sales Tax to Environmental Testing and Monitoring Services
- Bulk...more
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
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