Shaking things up in state and local tax
Shaking things up in state and local tax
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A New York Tax Appeals Tribunal Administrative Law Judge (ALJ) recently determined that a federal savings and loan association was not required to include a subsidiary, which was formed as a Connecticut passive investment company, in its combined New York City bank tax return. In the Matter of the Petition of Astoria Financial Corporation &…
As part of a sweeping law change, New York will require taxpayers to use a water’s-edge combined reporting method when filing corporate income tax returns beginning January 1, 2015.
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Click here to read our September 2014 posts on stateandlocaltax.com or read each article by clicking on the title. A printable PDF is also available here. To read our commentary on the latest state and local tax developments as they are published, be sure to download the Sutherland SALT Shaker mobile app.
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On September 18, 2014, the New York State Tax Appeals Tribunal decided its first combination case addressing the 2007 changes to New York’s combined reporting regime: Matter of Knowledge Learning Corporation and Kindercare Learning Centers, Inc. Reversing a prior determination by an Administrative Law Judge, the Tribunal held that the taxpayers did indeed meet their…
By Jessica Kerner and Timothy Gustafson
The New York Department of Taxation and Finance advised a website operator, through which restaurants offer meals for sale, that it was not subject to sales tax on the fees it charged to the restaurants for services provided. The website allows approximately 5,000 restaurants in more than 27 cities…
Click here to read our August 2014 posts or read each article by clicking on the title. A printable PDF is also available here. To read our commentary on the latest state and local tax developments as they are published, be sure to download the Sutherland SALT Shaker mobile app.
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By Ted Friedman and Timothy Gustafson
The New York State Department of Taxation and Finance issued a Tax Bulletin addressing the application of sales tax to sales of computer software and related services. The Department explained that the sale of prewritten software is taxable, while the sale of custom software is not subject to tax.
We are pleased to announce that Leah Robinson joined Sutherland’s State and Local Tax (SALT) practice as a partner in New York. Prior to joining Sutherland, Leah was a partner at McDermott Will & Emery LLP.
Leah advises clients in state and local tax planning, policy, controversy and litigation across a wide range of industries, including…
