Tax Law

Recent Posts

I’ve Been Wrong Before: The New York Department of Taxation and Finance Imposes Sales Tax on a Marketplace Operator
Posted on 27 Mar 2019 by Eversheds Sutherland LLP

On March 8, 2019, the New York Department of Taxation and Finance released an Advisory Opinion ruling that an online marketplace operator that facilitates taxable software sales is a “vendor” liable to collect sales tax. The Department relied on a rarely... Read More

I’ve Been Wrong Before: The New York Department of Taxation and Finance Imposes Sales Tax on a Marketplace Operator
Posted on 27 Mar 2019 by Eversheds Sutherland LLP

On March 8, 2019, the New York Department of Taxation and Finance released an Advisory Opinion ruling that an online marketplace operator that facilitates taxable software sales is a “vendor” liable to collect sales tax. The Department relied on a rarely... Read More

New York City Tax Tribunal finds that ownership of a flow-through interest can create nexus.
Posted on 13 Mar 2019 by Eversheds Sutherland LLP

The New York City Tax Tribunal held that an out-of-state corporate taxpayer, with an indirect interest in a limited liability company investment fund engaged in business in New York City, had nexus with the City and was subject to tax on capital gain... Read More

Podcast: New York apportionment of GILTI
Posted on 14 Feb 2019 by Eversheds Sutherland LLP

In this podcast , our state tax team discusses New York guidance regarding the apportionment treatment of GILTI income. Read More

New York Sustains Retroactive Application of Statutory Amendments to the Empire Zones Act
Posted on 4 Feb 2019 by Eversheds Sutherland LLP

A New York State Administrative Law Judge ruled that the retroactive application of amendments to the state’s Empire Zones statute—disqualifying a taxpayer from the tax reduction credits—did not violate the taxpayer’s constitutional due process rights... Read More

Legal Alert: New York Governor proposes significant tax changes
Posted on 19 Jan 2019 by Eversheds Sutherland LLP

New York State Governor Andrew Cuomo released his Fiscal Year 2020 budget and accompanying legislation on January 15, 2019 (the Budget Bill). Among other things, the Budget Bill proposes statutory revisions to respond to the Tax Cut and Jobs Act of 2017... Read More

Legal Alert: New York instructs taxpayers on GILTI apportionment
Posted on 16 Jan 2019 by Eversheds Sutherland LLP

The New York State Department of Taxation and Finance released guidance in the form of tax return instructions addressing how it will account for global intangible low-taxed income (referred to as GILTI) for apportionment purposes. These instructions... Read More

Eversheds Sutherland SALT Scoreboard Publication–Second Quarter 2018
Posted on 18 Jul 2018 by Eversheds Sutherland LLP

This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT Scoreboard... Read More

Texas and New York Whistle Different Tunes on Vanguard Whistleblower
Posted on 25 Nov 2015 by Eversheds Sutherland LLP

By Samantha Trencs and Open Weaver Banks The Texas Comptroller of Public Accounts and the New York Courts have treated a former in-house attorney turned whistleblower very differently—Texas made a substantial payment to the individual, and New... Read More

NYC Tax Appeals Tribunal Determines HMO Subject to General Corporation Tax
Posted on 20 Jun 2016 by Eversheds Sutherland LLP

By Andrew Appleby The New York City Tax Appeals Tribunal reversed an administrative law judge (ALJ) and determined that a health maintenance organization (HMO) was subject to the New York City general corporation tax. In Aetna , the parties stipulated... Read More

NYC Administrative Law Judge Determines Long Distance Telecommunications Service Fees Exempt from Utility Tax
Posted on 19 Jan 2017 by Eversheds Sutherland LLP

On December 29, 2016, a New York City administrative law judge (ALJ) determined that Sprint’s long distance telecommunications service fees were exempt from the City’s Utility Tax. In the Matter of the Petitions of U.S. Sprint Communications... Read More

Sale of Customer Reports Are Subject to Sales Tax in New York
Posted on 13 Mar 2017 by Eversheds Sutherland LLP

By Samantha Trencs and Eric Tresh The New York State Department of Taxation and Finance issued an advisory opinion concluding that a detailed report of customer behavior that includes both client-specific and industry-related information is a service... Read More

New York City: Penalty Relief Available for Certain Section 965 Underpayments
Posted on 7 May 2018 by Eversheds Sutherland LLP

The New York City Department of Finance recently announced the availability of penalty abatements for certain taxpayers that have underpaid business taxes due to the inclusion of Section 965 income. NYC Finance Memorandum No. 18-4 (PDF) describes tax... Read More

Checkfree - Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia
Posted on 13 Jan 2017 by Eversheds Sutherland LLP

On January 5, 2017, a New York State Division of Tax Appeals administrative law judge (ALJ) determined that a taxpayer’s electronic bill payment and presentation receipts constitute “service” receipts and not “other business receipts... Read More

New York Court Holds That Telecommunications Company Is Not a NYC Utility
Posted on 17 May 2016 by Eversheds Sutherland LLP

By Jessica Eisenmenger The Supreme Court of the State of New York, New York County held that a telecommunications company was liable for both New York City’s Utility Tax and the City’s Unincorporated Business Tax (“UBT”) because... Read More