CITY UTILITY TAX NOT APPLICABLE TO FIXED CHARGES RELATED TO LONG-DISTANCE TELEPHONE SERVICES -
The New York City Tax Appeals Tribunal upheld an Administrative Law Judge determination that income from fixed charges that...more
On March 30, 2018, the New York State Legislature approved a compromise 2018–2019 Budget Bill. Among the more significant tax provisions adopted (in bill S. 7509-C/A. 9509-C) were the following...more
TRIBUNAL REMANDS $100 MILLION SALES TAX REFUND CASE TO ALJ -
After the New York State Appellate Division reversed the Tax Appeals Tribunal’s earlier decision denying a sales tax refund of over $100 million, the Tax...more
NYC TRIBUNAL IMPOSES ITS OWN SOURCING METHODOLOGY FOR RECEIPTS FROM SERVICES -
In a case involving the sourcing of lump sum payments for the performance of services, the New York City Tax Appeals Tribunal took the unusual...more
A New York City Administrative Law Judge held that a taxpayer’s real property transfer tax returns were not false or fraudulent and therefore the Department of Finance could not reopen the closed three-year statute of...more
2018–19 NEW YORK STATE EXECUTIVE BUDGET RELEASED -
New York State Governor Andrew M. Cuomo has released the New York State 2018-2019 Executive Budget, containing several potentially significant tax proposals. They include...more
THE TOP 10 NEW YORK TAX HIGHLIGHTS OF 2017 -
As we look forward to an exciting new year, here is our annual list of what we viewed as the Top 10 New York Tax Highlights of 2017.
1. Appellate Division finds error in...more
Appellate Court Holds That Furnishing of Pricing Information Is Not a Taxable Information Service -
The Appellate Division has issued a potentially important decision regarding the sales tax exclusion for information...more
Securities Rating Agency Not Entitled to Refund of Erroneously Remitted Sales Tax -
A New York State Administrative Law Judge upheld the denial of a securities rating agency’s request for a refund of sales tax, holding...more
The Colorado Court of Appeals, affirming a decision of the Denver District Court, has held that the Colorado Department of Revenue cannot forcibly combine a corporation’s subsidiary, a holding company that derived its income...more
Tribunal Reverses ALJ and Holds that Department Impermissibly Discriminated Against Foreign Unauthorized Insurance Corporations -
In an issue of first impression in New York, the New York State Tax Appeals Tribunal has...more
Appellate Division Reverses Tribunal and Remits Case for Consideration of Sales Tax Refunds -
The New York State Appellate Division, in a strongly worded opinion, reversed the decision of the Tax Appeals Tribunal denying...more
Our August 2017 issue of New York Tax Insights covers these recent developments:
Sale of Security Services to Property Manager for NYC Housing Authority Held Exempt from Sales Tax -
The sale of security services by a...more
ALJ Holds that Executive Changed His Domicile to Paris and Was Not a New York Resident -
A New York State Administrative Law Judge has held that an individual who retired as chief financial officer of Colgate-Palmolive...more
Judge Dismisses $2.4 Billion False Claims Act Suit Brought Against Citigroup -
A New York State Supreme Court Judge has dismissed a qui tam False Claims Act (“FCA”) suit brought by Eric Rasmusen, an economics professor at...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
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
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
On January 17, 2017, New York State Governor Andrew M. Cuomo released his 2017-2018 Executive Budget. It contains several potentially important tax proposals, including the following...more
The Top 10 New York Tax Highlights of 2016 -
It’s the New Year, and before we begin afresh, we look back at this past year with our list of the Top 10 New York tax highlights of 2016.
1. The New York State Tax...more
1/11/2017
/ Administrative Law Judge (ALJ) ,
Administrative Remedies ,
Broker-Dealer ,
Corporate Taxes ,
Deductibles ,
HMOs ,
S-Corporation ,
Sales Tax ,
State Taxes ,
Subsidiaries ,
Tax Credits ,
Tax Exemptions ,
Tax Reform ,
Tax Tribunal ,
Transfer Taxes
NYC ALJ Holds That Consulting Firm May Source Receipts Based on Location of Independent Contractors -
The nature of the services performed by a corporation, and how that corporation should source its receipts from those...more
ALJ Permits Only Minimum Penalties for Failure to File Information Returns -
A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more
11/4/2016
/ Administrative Law Judge (ALJ) ,
Apportionment ,
Fiber Optic Cables ,
Hotels ,
Income Taxes ,
Penalties ,
Property Tax ,
Sales & Use Tax ,
Spouses ,
State Taxes ,
Wine & Alcohol
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
Appellate Division Holds That NYS Tax Department Properly Withheld Documents Requested Under FOIL -
In a unanimous decision, the Appellate Division affirmed a decision of the Supreme Court, Albany County, which had...more