Tax Law

Recent Posts

New York Rings in the New Year by Proposing Bill that Would Expand Sales Tax Base to Digital Advertising Services
Posted on 31 Dec 2020 by Eversheds Sutherland LLP

Legislation ( S.302 ) was prefiled in the New York State Senate for the 2021-2022 legislative session that would expand the sales tax base to digital advertising services. The bill was prefiled by Democratic State Senator Kevin Thomas . The bill defines... Read More

New York Explains that Digital Marketing Service is Non-Taxable Advertising Service
Posted on 18 Dec 2020 by Eversheds Sutherland LLP

The New York State Department of Taxation and Finance issued an advisory opinion explaining that a taxpayer’s charges for digital marketing services are not subject to sales tax. The taxpayer provides digital marketing services to its customers which... Read More

New York Department of Taxation & Finance Rules On Taxation of On-Line Clothing Subscription Services
Posted on 17 Dec 2020 by Eversheds Sutherland LLP

On June 30, 2020, the New York State Department of Taxation and Finance issued an advisory opinion stating that a clothing rental company’s monthly subscription fees are exempt from state sales tax. The taxpayer operated a clothing rental business, offering... Read More

Deal of a Lifetime: New York Department of Taxation and Finance Rules Coupon Clearing and Processing Products Not Subject to Sales Tax
Posted on 15 Dec 2020 by Eversheds Sutherland LLP

On June 9, 2020, the New York State Department of Taxation and Finance issued an advisory opinion concluding that coupon clearing and processing products sold to advertisers that issue discount coupons and the retailers that accept them are not subject... Read More

Tax on Broadband Service Providers is New York’s Newest Bad Idea
Posted on 11 Dec 2020 by Eversheds Sutherland LLP

Companion bills recently introduced in New York State ( A. 11180 and S. 9112 ) would impose a temporary tax on businesses that provide broadband internet access service.  Revenues generated from the tax would be earmarked to fund the provision of broadband... Read More

TEI New York Chapter 57th Annual Tax Symposium
Posted on 8 Dec 2020 by Eversheds Sutherland LLP

On December 9, Eversheds Sutherland SALT lawyers will present a “ SALT Survival Guide ” as part of the TEI New York Chapter’s 57th Annual Tax Symposium , held virtually this year. Presentation topics include: Jeff Friedman and Nikki Dobay – Issues... Read More

New York Explains that Charges for Access to Digital Advertising Platform are Taxable
Posted on 20 Nov 2020 by Eversheds Sutherland LLP

The New York State Department of Taxation and Finance issued an advisory opinion explaining that a corporation’s charges for access to its digital advertising platform are subject to sales tax.  The corporation provides digital advertising products to... Read More

New York Department of Taxation and Finance explains that digital advertising platform is taxable software
Posted on 13 Nov 2020 by Eversheds Sutherland LLP

On November 6, the New York State Department of Taxation and Finance issued an  advisory opinion  explaining that charges by a company for access to its digital advertising platform are subject to sales tax.  The company’s customers can access the online... Read More

Podcast: A Call for Clarity – New York Appeals Deadlines
Posted on 12 Nov 2020 by Eversheds Sutherland LLP

In this episode we discuss “A Call for Clarity – New York Appeals Deadlines” an article featured in Tax Notes and written by Ted Friedman, Counsel, Michael Hilkin, Counsel, and Peter Hull, Associate, in the New York Office. Two of these authors, Michael... Read More

Tags: New York , podcast

Episode: II SALT Issues Related to Worker Classification and Teleworking
Posted on 28 Oct 2020 by Eversheds Sutherland LLP

This is episode two of our two part podcast series based upon our webcast addressing “SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss SALT issues that teleworking may create for marketplaces with various... Read More

Long-Awaited Guidance from New York State Concludes Wages from Telecommuting Due to Covid-19 are New York-Sourced
Posted on 22 Oct 2020 by Eversheds Sutherland LLP

The New York State Department of Taxation and Finance has finally issued guidance related to its application of the convenience of the employer test during the Covid-19 pandemic. In its Frequently Asked Questions , the Department applies current policy... Read More

Out of State Taxpayer’s Gain on Minority Ownership Interest in Limited Partnership Subject to Tax.
Posted on 12 Oct 2020 by Eversheds Sutherland LLP

A New York City Administrative Law Judge held that a New Jersey S corporation (“Taxpayer”) was subject to New York City general corporation tax (“GCT”) on gain from the sale of a minority limited partner interest in a limited partnership that leased and... Read More

New York Slice: New York’s Minimalist Approach to Discovery in Tax Matters
Posted on 1 Oct 2020 by Eversheds Sutherland LLP

The New York Division of Tax Appeals (DTA) recently issued order that highlights the unique discovery rules that apply in the litigation of New York tax matters. These rules differ substantially from other states that offer more expansive discovery options... Read More

For the Record – Corporate Record Storage Service Provided in New Jersey not Subject to New York Sales Tax
Posted on 3 Sep 2020 by Eversheds Sutherland LLP

On August 18, 2020, the New York Supreme Court, Albany County, held that there was no rational basis for New York’s imposition of sales tax on storage services performed in New Jersey that occurred subsequent to the initial sale and pickup of items in... Read More

The Ink is Finally Dry: New York Tax Preparers No Longer Need “Wet Signatures” for E-filing
Posted on 3 Sep 2020 by Eversheds Sutherland LLP

On August 24, 2020, New York Governor Andrew Cuomo signed New York S.8832, a bill authorizing tax return preparers to accept electronic signatures on e-file authorizations for purposes of filing tax documents electronically with the New York Department... Read More