Browse By Tags

A New York appellate court affirmed the Division of Tax Appeals (DTA) denial of a telecommunications company’s refund request on sales tax paid on its purchases of electricity. The telecommunications company argued that its electricity purchases were...

Join us on Friday, April 24 at 2:00 pm ET for a casual conversation with Duncan Riley, Director of the Conciliation Bureau at the New York City Department of Finance. Duncan has been the Director of the Conciliation Bureau since the Bureau’s inception...

The New York State Tax Appeals Tribunal affirmed a New York State Division of Tax Appeals determination denying a refund claim to a taxpayer that sought to apply the income sourcing rules for registered broker-dealers to receipts from its separate investment...

New York State and City taxpayers should be aware that, at least publicly, State and City administrative bodies have taken different approaches regarding the applicability of Executive Orders tolling statutes of limitations. Almost one month ago, New...

On April 13, 2020, legislation ( S.8166 ) was introduced in the New York State Senate that would expand the sales tax base to digital advertising services. “Digital advertising services” is defined as “advertisement services on a digital interface, including...

The New York Legislature has approved budget legislation for the Fiscal Year 2021 (the Budget Bill). Consistent with Governor Andrew Cuomo’s earlier promises, the Budget Bill does not contain significant revenue raising provisions, but there are some...

On March 29, 2020, the New York State Department of Taxation and Finance issued Notice N-20-2 , extending the April 15, 2020 due date for New York State personal income tax and corporation tax returns to July 15, 2020. The Notice was issued in response...

Read this letter dated Mar. 23, 2020 from the Association of Deportation Defense Attorneys to EOIR administrators in New York City.

On March 13, 2020, New York State Senator and Deputy Majority Leader Michael Gianaris (Democrat) introduced New York S.8056 , which would establish a tax on a digital advertiser’s annual gross revenues derived from digital advertisements in the state...

In 2020, state and local tax practitioners have witnessed the emergence of a new trend: the proposed taxation of advertising services and data usage. In this Bottom Line videocast , Charles Capouet and Samantha Trencs discuss: the proposed Maryland...

Over 40 state legislatures have convened their 2020 legislative sessions. Last year, states moved quickly to impose collection and remittance obligations on remote sellers and marketplace facilitators in light of Wayfair. This year, states are charting...

Caroline Kelly, CNN, Feb. 6, 2020 "The acting secretary of Homeland Security announced on Wednesday that New York state residents can no longer participate in certain Trusted Traveler Programs, including Global Entry, due to provisions in the state's...

The New York State Tax Appeals Tribunal (TAT) held that Apple improperly collected sales tax on sales of Apple computers and iPads because it discounted the purchase price by the amount of gift cards it gave to customers as part of a back-to-school promotion...

Beth Fertig, WNYC, Sept. 25, 2019 "New York State Attorney General Letitia James, Brooklyn District Attorney Eric Gonzalez and the Legal Aid Society filed two separate federal lawsuits Wednesday against Immigration and Customs Enforcement, accusing...

The New York Appellate Division ruled that telecommunication companies’ fiber optic cables do not qualify for a property tax exemption for such property that transmits radio and television signals. (New York Real Property Tax Law, §102(12)(i)(D).) The...