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New York State Taxpayer Must Use Net Operating Loss When Paying on Alternative Tax Base

By Nicole Boutros and Eric Coffill The New York State Tax Appeals Tribunal determined that a taxpayer subject to the Article 32 bank franchise tax must use its net operating loss deduction to reduce its entire net income to zero in years in which the bank franchise tax was paid by the taxpayer on an...

NYC Tax Appeals Tribunal Holds Subsidiary Not Required to Be Included in Banking Corporation Tax Return

By Charles Capouet and Madison Barnett The New York City Tax Appeals Tribunal held that a bank filing a combined New York City bank tax return properly excluded from its combined group a Connecticut investment subsidiary that primarily held mortgage loans secured by non-New York property. Where there...

NYC Tax Appeals Tribunal Determines HMO Subject to General Corporation Tax

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 that all the requirements for combination had...

New York Calling: Phone Card Kiosk Sales Subject to Sales Tax, but Not Telecommunications Excise Tax

Douglas Upton and Timothy Gustafson The New York State Department of Taxation and Finance issued an Advisory Opinion concluding that a retail operator of kiosks selling various prepaid telecommunication plans and additional telecommunication rights for existing plans was subject to New York sales and...

New York Issues Two Advisory Opinions Regarding Surplus Lines Insurance

The New York State Department of Taxation and Finance issued two advisory opinions determining that surplus lines insurance companies are subject to uncapped insurance franchise tax instead of premium tax. The Department’s position treats authorized non-life insurance companies differently...

NY Gov. Launches Public-Private Naturalization Drive

Gov. Andrew M. Cuomo, July 14, 2016 - "Governor Andrew M. Cuomo today launched “ NaturalizeNY ,” the first public-private partnership of its kind to encourage and assist eligible immigrants in New York State with becoming U.S. citizens. The initiative provides comprehensive support through...

New York 'Dreamer' Challenges Texas Judge's Nationwide Immigration Injunction - Batalla Vidal v. Baran

NILC, Aug. 25, 2016 - "A first-of-its-kind lawsuit today opened up a new front in the defense of the Obama administration’s 2014 immigration relief initiatives, known as Deferred Action for Parents of Americans and Lawful Permanent Residents (DAPA) and expanded Deferred Action for Childhood...

NYC Tax Appeals Tribunal Finds LLC Owes Real Property Transfer Tax Under Step Transaction Doctrine

By Ted Friedman and Charlie Kearns The New York City Tax Appeals Tribunal held that the Petitioner, a Delaware LLC, owed New York City real property transfer tax (RPTT) on the transfer of an interest in certain real property. The Tribunal applied the step transaction doctrine and treated the contribution...

NYC Tax Appeals Tribunal Allocates Consulting Service Provider's Receipts Based on Location of Consultants

By Jessica Allen and Jonathan Feldman The New York City Tax Appeals Tribunal administrative law judge (ALJ) determined that a taxpayer’s receipts for consulting services should be allocated based on where the services were rendered, not where the solicitation and payment for the services occurred...

NY Questioning Scientific Validity of Shaken-Baby Syndrome

An appellate court in New York unanimously affirmed a decision that granted defendant Rene Bailey’s motion to vacate her second degree murder conviction from 2002, based on newly discovered evidence that questions the scientific validity of shaken-baby syndrome, also known as shaken baby impact...

Citigroup False Claims Act Lawsuit Remanded to New York State Court for Lack of Federal Question Jurisdiction

By Zack Atkins and Marc Simonetti A federal district court denied a taxpayer’s motion to dismiss a lawsuit brought under the New York False Claims Act (FCA) for lack of subject matter jurisdiction and remanded the action to state court. The relator, an Indiana University professor, alleges that...

Checkfree - Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia

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,” and are properly sourced where the...

NYC Administrative Law Judge Determines Long Distance Telecommunications Service Fees Exempt from Utility Tax

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 Co., LP , TAT (H) 14-12 (UT) et al. Sutherland...

NY Atty. Gen. Post Legal Tools To Protect Immigrant Communities in Anticipation of Trump Crackdown

New York Attorney General Eric T. Schneiderman, Jan. 19, 2017 - "Anticipating potential changes in federal immigration enforcement practices and priorities, Attorney General Eric T. Schneiderman today provided local governments and law enforcement agencies with a legal roadmap for improving public...

Medical Record Coding Services Are Taxable in New York if Provided to Third-Party Requesters

By Mike Kerman and Charlie Kearns The New York Department of Taxation and Finance issued an advisory opinion concluding that a taxpayer that collects and furnishes healthcare information on behalf of healthcare providers, such as medical practices and hospitals, to persons requesting copies of medical...

Sale of Customer Reports Are Subject to Sales Tax in New York

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 subject to sales and use tax. Tax Law § 1105...

It's Not So Electric: Telecommunications Provider's NYS Electricity Purchases Not Exempt Sales for Resale

By Nicole Boutros and Scott Wright A New York State Division of Tax Appeals administrative law judge (ALJ) determined that a telecommunications provider’s electricity purchases were not exempt from sales tax as sales for resale. In so doing, the ALJ rejected the taxpayer’s assertion that...

New York to Spend $10M on Immigration Legal Services

New York Daily News, Apr. 5, 2017 - "Looking to fight back against President Trump’s immigration policies, the state is set to dedicate $10 million in its emerging new budget for immigrant legal services, the Daily News has learned. The commitment, to be announced by Gov. Cuomo and the eight...

US Supreme Court's Ruling Bolsters Taxpayers' First Amendment Right To Pass Through Fees (and Taxes)

A recent US Supreme Court decision on surcharges strengthened taxpayers’ First Amendment rights when deciding how they present pass-through fees and taxes to their customers. The Supreme Court held that a New York statute prohibiting a seller from imposing a credit surcharge was a speech regulation...

The First Amendment Right to Pass-Through Fees -- and Taxes

The U.S. Supreme Court recently ruled in Expressions Hair Design v. Schneiderman that a New York statute that prohibits identifying a surcharge to customers for credit card payments regulates speech and is therefore subject to heightened scrutiny. The court remanded the case to the U.S. Court of Appeals...

Former Immigration Judge: Every Immigrant Deserves a Lawyer

Sarah Burr, May 28, 2017 - "As a former immigration judge in New York, I have come to understand a difficult truth first-hand: Far and away, the greatest obstacle to administering justice in immigration proceedings is the fact that, unlike in criminal proceedings, people have no right to an attorney...