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Deli’s Party Platters Found Subject to Sales Tax Despite Customer Assembly Required

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

Asphalt Company Not Liable for $2.6 Million in Sales Tax Where Judge Found No Sale

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

New York ALJ Finds Convenience of Employer Rule Applicable to Nonresident but Provides a Roadmap for How a Taxpayer May Prove the...

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

New York City ALJ Rules That Deductions Allowable for Federal Income Tax Purposes Are Also Allowable under the UBT

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

Arkansas Supreme Court Finds Online Travel Companies Not Liable for Hotel Taxes

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

Arkansas Supreme Court Finds Auto Dealerships Liable for Sales Tax When They Provide Vehicles for Their Employees’ Use

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

New York ALJ Holds That Convenience of Employer Rule Applies Despite Covid Lockdowns

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

Mississippi Supreme Court Finds Online Travel Companies Not Subject to Hotel Tax

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

New York State Division of Tax Appeals Finds Hotel Business Liable for Over $15 Million in Franchise Tax

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

NY Appellate Court Finds That IBM Cannot Deduct Foreign Royalty Payments

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

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