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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Published In: Labor & Employment Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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