In the world of sales tax, the devil is often in the details. A recent decision from the New York State Tax Appeals Tribunal (“Tribunal”) serves as an example of how seemingly insignificant details can determine whether a...more
It should be obvious that a state may not impose sales tax where there is no sale. This maxim was reinforced in the case Asphalt Emulsion Industries LLC v. North Carolina Department of Revenue, 23 REV 04898 (N.C. OAH Nov. 21,...more
In another challenge to New York’s so-called convenience of the employer rule (the “convenience rule”), an Administrative Law Judge (“ALJ”) recently issued a determination upholding application of the rule against a...more
In a recent case, a New York City Administrative Law Judge (“ALJ”) determined that the City’s unincorporated business tax (“UBT”) did not impose a second, discrete requirement that a deduction need be directly connected with...more
Reversing a decision from a circuit court, the Arkansas Supreme Court held last month that a group of online travel companies (“OTCs”), including Hotels.com, Expedia, and Orbitz, were not liable for state and local gross...more
A recent decision from Arkansas’ highest court reversed a circuit court decision and found that when auto dealerships allowed employees and their families to use vehicles, it subjected the dealerships to sales tax, despite...more
In the latest but likely not final chapter of Professor Zelinsky’s ongoing challenge to New York’s convenience of the employer rule, a New York Administrative Law Judge ("ALJ") upheld application of the rule, counting days...more
In a recent decision, the Mississippi Supreme Court reversed the trial court’s ruling that online travel companies (“OTCs”), such as Priceline.com and Expedia, were hotels within the meaning of Mississippi’s hotel tax. The...more
An Administrative Law Judge (“ALJ”) at the State Division of Tax Appeals sustained two deficiency notices assessing over $15 million in tax against Cushlin Limited (“Cushlin”), a business that acquires and refurbishes hotels....more
A New York intermediate appellate court upheld a New York State Tax Appeals Tribunal determination finding that International Business Machines Corp. and its combined affiliates (together, “IBM”) improperly deducted royalty...more