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 Untimely Due to Lack of Proof of Timely Mailing

- Insights in Brief

- Excerpt from New York Court Grants Airbnb’s Motion to Quash Attorney General’s Subpoena:

A New York State Supreme Court judge has granted Airbnb, Inc.’s motion to quash the New York State Attorney General’s subpoena for information on Airbnb’s New York clients on the grounds that the subpoena was overly broad. Airbnb Inc. v. Schneiderman , Index No. 539313 (N.Y.S. Sup. Ct. May 13, 2014). The Attorney General, Eric T. Schneiderman, served a subpoena on Airbnb in connection with his investigation of short term rentals in New York and potential violations of the New York Multiple Dwelling Law and State and local occupancy tax laws.

Please see full issue below for more information.

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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.

© Morrison & Foerster LLP - State + Local Tax ("SALT") practice | Attorney Advertising

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