Tax Law

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What Can You Rely On? New York Upholds Retroactive Application Of Amended Statute
Posted on 15 Jul 2019 by Eversheds Sutherland LLP

The New York Division of Tax Appeals (DTA) held that the retroactive application of an amended statute did not violate a non-resident individual’s due process rights.  In 2009, the individual entered into an agreement to sell his shares in an S corporation... Read More

Sticker Shock! New York Court of Appeals Holds Price Comparison Services Are Subject To Sale Tax
Posted on 11 Jul 2019 by Eversheds Sutherland LLP

On June 26, 2019, the New York Court of Appeals held that a price comparison service was taxable as an information service because the information was not personal or individual in nature, which would exclude the service from sales tax. The taxpayer... Read More

New York Court of Appeals Dismisses Commerce Clause Challenge For Lack of a “Substantial Constitutional Question”
Posted on 26 Jun 2019 by Eversheds Sutherland LLP

New York’s highest court dismissed taxpayers’ appeal of an Appellate Division ruling that the payment of tax on intangible income to New York as statutory residents, without a credit for tax paid to Connecticut as domiciliaries, determining that the appeal... Read More

INSIGHT: Single Member of Broker-Dealer Not Entitled to Use Broker-Dealer Sourcing in N.Y.
Posted on 31 May 2019 by Eversheds Sutherland LLP

In a case of first impression, a New York administrative law judge (ALJ) ruled that a corporate member of a disregarded limited liability company was not permitted to use a special apportionment rule for broker-dealers even though the disregarded entity... Read More

California, meet New York
Posted on 29 May 2019 by Eversheds Sutherland LLP

Eversheds Sutherland welcomed local guests into our New York office to meet Sacramento lawyers Tim Gustafson and Eric Coffill and learn about developments in California state tax. The group then went to see the Padres meet the Yankees (where the visiting... 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

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

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