An administrative law judge (“ALJ”) in the New York State Division of Tax Appeals cancelled the New York State Division of Taxation’s notice of determination asserting sales tax on petitioner’s verification services. The...more
On May 25, the U.S. Solicitor General filed its highly anticipated brief in New Hampshire v. Massachusetts and recommended that the Court decline jurisdiction over the case. Although the ultimate decision is yet to be...more
The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. ...more
On December 26, 2019, the New York State Supreme Court Appellate Division issued a strong rebuke to retroactivity by holding that a law with a 97-day retroactivity period violated the taxpayer’s Due Process rights....more