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New York City updates business corporation tax nexus standards

By Ted Friedman, Elizabeth Cha & Jeremy Gove on September 2, 2022
Posted in New York

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…

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