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State Taxes Sales Tax Administrative Law Judge (ALJ)

Blank Rome LLP

New York ALJ Rejects Division of Taxation’s Attempt to Change Its Theory of Liability after the Hearing

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A New York State Administrative Law Judge (“ALJ”) recently rejected an attempt by the Division of Taxation (“Division”) to change its theory of liability after the record was closed, raising its new theory of liability for...more

Blank Rome LLP

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

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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

Freeman Law

Texas Tax Roundup | April 2023: Pleas to the Jurisdiction, Retail and Wholesale Franchise Tax Rate, and More

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Howdy folks, and welcome back to another edition of the Texas Tax Roundup, where we gab about all things Texas tax and perhaps even some things Texas tax adjacent. As ole T.S. once put it, “April is the cruelest...more

Freeman Law

Texas Tax Roundup | March 2023: Flowback, Welding, Local Taxes, and More!

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Franchise Tax - Apportionment - 34 Tex. Admin. Code § 3.591 (Margin: Apportionment)—The Comptroller adopted his amendments outlined in our previous post to implement the Texas Supreme Court’s opinion in Sirius XM...more

Blank Rome LLP

New York State ALJ Determines Vendor Management Services Provided in Conjunction with Software are Subject to Sales Tax as the...

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An Administrative Law Judge (“ALJ”) recently found that a taxpayer’s vendor and labor management services, which were provided in conjunction with the grant of a software license, were subject to sales tax as the sale of...more

Blank Rome LLP

New York State ALJ Determines Individual Member of LLC Personally Liable for Sales Tax

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An Administrative Law Judge (“ALJ”) recently determined that an individual member of a limited liability company (“LLC”) was personally liable for an LLC’s sales tax deficiency, both because he was a member of the LLC, and...more

Freeman Law

Texas Tax Roundup | December 2022: Sweepstakes, Medical Records, and More!

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December was a bit of a slow month on the Texas tax front. Hopefully everyone was out of their respective offices and enjoying the holidays/resting up for the upcoming legislative session. Still, we got an interesting opinion...more

Blank Rome LLP

ALJ Determines E-Mail Tracking and Analytics Services Not Subject to New York Sales Tax

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An Administrative Law Judge (“ALJ”) recently issued a determination cancelling the notices of determination issues by the New York State Department of Taxation and Finance and finding that the taxpayer’s e-mail tracking and...more

Pillsbury - SeeSalt Blog

“Primary Function” Test Propels Yet Another Service Provider to Victory in New York Sales Tax Case

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An administrative law judge in the New York State Division of Tax Appeals rejected the state’s position that a taxpayer providing a web-based service which allowed clients to identify effective and ineffective messaging...more

Freeman Law

Texas Tax Roundup | August 2022

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Howdy folks, and welcome back to another action-packed edition of the Texas Tax Roundup! Let’s see what shocking developments in the realm of Texas tax that the month of August had in store!...more

Blank Rome LLP

Service Excluded from New York Sales Tax Since It Was Not Furnished to Others

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The New York State Tax Appeals Tribunal held that an information service was not subject to sales tax because although the service provider had the right to provide the information to others, it did not have the technical...more

Freeman Law

Texas Tax Roundup—January 2022

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Hiya folks, and welcome to the inaugural installment of our new series giving you a quick recap of what’s happened in the world of Texas taxes in the month gone by. Let’s get started!...more

Blank Rome LLP

Two New York Administrative Law Judges Reject Imposition of Sales Tax Where “Primary Function” is Not an Information Service

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Two recent New York State decisions illustrate the importance of the “primary function” test for determining taxability under the New York State sales tax, in both cases involving the tax on information services. Applying...more

Morrison & Foerster LLP

MoFo New York Tax Insights Volume 11, Issue 1

Welcome to the latest issue of New York Tax Insights. In this issue we cover: • Our annual review of the developments we considered the Top 10 New York tax highlights in the past year (on page 1). •Three separate ALJ...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 10, Issue 11

FEDERAL JUDGE DISMISSES NEW YORK STATE LAWSUIT CHALLENGING $10,000 SALT DEDUCTION CAP - A federal district court judge has dismissed a suit brought by New York State (together with Connecticut, New Jersey, and Maryland)...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 10, Issue 9

TRIBUNAL AFFIRMS DECISION SOURCING “OTHER BUSINESS RECEIPTS” TO WHERE THE WORK WAS PERFORMED - After three non-precedential Administrative Law Judge decisions—and well after the statute in question has been replaced by new...more

Morrison & Foerster LLP

MoFo New York Tax Insights: Volume 10, Issue 6

Welcome to the latest issue of New York Tax Insights. In this issue we cover: ..A Third Department decision denying deductibility of insurance premiums paid to a captive insurance company, upholding the decision of the New...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 8, Issue 12

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

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 8, Issue 1

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

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

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