The New York State Tax Appeals Tribunal reversed an administrative law judge determination and held that an individual was not a statutory resident of New York in 2014 because he did not maintain a permanent place of abode in New York for 11 months of the year.
On audit, the Department of Taxation and Finance
On August 31, 2022, New York Governor Kathy Hochul signed S.B. 9454, which aligns New York City’s nexus standards with New York State’s economic nexus standards. For tax years beginning on or after January 1, 2022, businesses have nexus with New York City and are subject to the City’s business corporation tax if they have
A New York Division of Tax Appeals administrative law judge held that a fleet management company that leases fleets of vehicles to businesses in New York could not receive sales tax credits for refunds of tax paid to vehicle lessees at the end of their leases after a rental adjustment that reduced the total rent
On February 7, 2022, the Ohio Court of Appeals upheld the constitutionality of a statute providing that, during the duration of a stay-at-home order issued by the Governor related to the COVID-19 pandemic, and for thirty days after its end, any day on which an employee works from home because of the order shall be
On May 14, 2021, the House Finance Committee passed HB21-1311 and HB21-1312, but not without noteworthy amendments changing certain aspects of both bills.
HB21-1311, as introduced, would have repealed Colorado’s unique “3 of 6” test for determining C corporations that can be included in a combined report, and required “members of a unitary business” to
Colorado House Bill No. HB21-1311
On May 10, 2021, Colorado House Bill No. HB21-1311 was introduced, which if enacted would make sweeping changes to Colorado’s unique combined reporting regime. Specifically, for tax years beginning on or after January 1, 2022, the bill would repeal the states’s unique “3 of 6” test for determining C corporations
On April 15, 2021, the New York Tax Appeals Tribunal (“Tribunal”) dismissed a taxpayer’s exception to an order of an Administrative Law Judge (“ALJ”) on the grounds that the exception was not timely filed. The Tribunal determined that the ALJ’s order was properly mailed to the taxpayer on June 11, 2020, that an exception to
The New York State Supreme Court, Appellate Division, affirmed a New York City Tax Appeals Tribunal decision regarding the proper method for calculating a corporation’s receipts factor for General Corporation Tax purposes. The corporation offered a subscription-based service that allowed its clients access to experts and consultants in a broad variety of disciplines, and access
The New York Commissioner of Taxation and Finance issued an Advisory Opinion explaining that a petitioner’s service that allows customers to access its database and run reports of the customers’ data is not subject to sales tax. The petitioner enters into agreements with customers to maintain their fleet of vehicles, and the petitioner compiles data
New York Governor Andrew Cuomo released his Fiscal Year 2022 budget and accompanying legislation on January 19, 2021 (the Budget Bill). In this webcast, Eversheds Sutherland attorneys Ted Friedman, Michael Hilkin and Chelsea Marmor analyze the state tax implications of the Budget Bill, along with recent New York litigation developments and Department of Taxation and
