Editors’ Note: With this issue, Morrison & Foerster introduces a new monthly publication: New York Tax Insights. It will be a companion to our State & Local Tax Group’s longstanding publication, State & Local Tax Insights, and will, as its title promises, focus on recent decisions, advisory opinions and other developments in New York State and New York City taxation. We hope you find it a useful source of information on the many important tax matters in New York, and we welcome your comments and suggestions for future issues.
In This Issue: 1 ALJ Rejects New York State Attempt to Tax Research and Consulting Services; 3 Executives Beware: Responsible Office Liability; 4 Hair Restoration Services Held Not a Taxable Sale; 6 State Tribunal Clarifies Taxpayer’s Burden of Proof; 8 Related Parties Found Not To Be Shams; 9 Appellate Division Rejects Challenge to City Hotel Tax Regulation; and
10 Insights in Brief.
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