Mofo New York Tax Insights - Volume 2, Issue 9 - September 2011

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In this issue: Tribunal Decides: No Sales Tax On Hunting Birds; Advisory Opinion Allows Market Based Sourcing of Receipts; Guidance for the Marriage Equality Act; Taxation of Nonresident Partners on Gain from NY Property; Computing MCTD Payroll Tax for Temporary Assignment Employees; and Insights in Brief.

Excerpt from 'Tribunal Decides...':

In the February 2011 issue of New York Tax Insights, we reported on the decision of a New York State Administrative Law Judge holding that per-bird fees paid by hunters to shoot birds at a game preserve are subject to sales tax as charges for the sale of tangible personal property. Now, the New York State Tax Appeals Tribunal has reversed, in a detailed analysis holding that the charges for releasing the birds were part of a nontaxable “admission charge,” and rejecting the Department’s very narrow interpretation of the term as an improper attempt to divide inseparable charges. Matter of Frank M. Gugliotta D/B/A Parkview Lodge and Upland Game Preserve, DTA No. 823157 (N.Y.S. Tax App. Trib., Aug. 18, 2011).

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