On February 19, 2021, the New York Senate introduced S4959, which would impose a monthly excise tax on the collection of the consumer data of individual New York consumers by commercial data collectors. The tax rate varies based on the number of New York consumers the commercial data collector collects data on within the
Expensive Vacation: New York Tax Appeals Tribunal Rules Vacation Home is “Permanent Place of Abode” for Residency Purposes
The New York Tax Appeals Tribunal recently held that a vacation home constitutes a “permanent place of abode” to make taxpayers statutory residents for New York income tax purposes.
The taxpayers, a married couple, were domiciled in New Jersey. The husband was a hedge fund manager who primarily worked out of his New York City
Quick Update: Kansas, California and New York
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a Kansas proposal to enact a marketplace facilitator law, two residency cases from California, and a New York decision concerning sales tax treatment of certain advertising services.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
New York Slice: 2020 Year-in-Review (Part Two)
In their column for Bloomberg Tax, Eversheds Sutherland attorneys Michael Hilkin and Chelsea Marmor review some of 2020’s most noteworthy New York administrative and judicial decisions in Part Two of a review of 2020 developments in New York.
Read the full article here.
Tough sell: New York Division of Tax Appeals holds advertising surveys constitute taxable information services
A taxpayer’s services measuring the effectiveness of advertising campaigns constitute taxable information services, according to a Jan. 14 ruling by the New York Division of Tax Appeals.
The taxpayer measured its clients’ advertising effectiveness using end user surveys. The taxpayer provided the resulting data to its clients with corresponding analysis. While the taxpayer retained the
Webcast: New York SALT Update
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
Quick Update: Alabama, Iowa, New York and Rhode Island
In this episode of the SALT Shaker Podcast, host Chris Lee discusses four recent developments, which includes a New York State advisory opinion addressing the taxation of email services (TSB-A-20(30)S, July 14, 2020), an Iowa publication addressing the taxability of computer peripherals, a Rhode Island rule concerning the taxability of online hosted software related to
A New York Budget State of Mind
In this episode of the SALT Shaker Podcast policy series, Partner Nikki Dobay discusses the recently released New York State budget with Michael Hilkin, Counsel in the New York office. There doesn’t seem to be a lot to see here for businesses, or is there? Although there aren’t any significant revenue raisers aimed specifically
New York tax department determines e-mail and consulting services not subject to sales tax
The New York State Department of Taxation and Finance issued an advisory opinion concluding that a taxpayer’s e-mail and consulting services are not subject to New York sales tax. The service allows customers to remotely send e-mails using its platform. The Department concluded that it was an e-mail service not taxable as “Internet access” under
New York State Assembly proposes surcharge on delivery transactions
On January 11, 2021, the New York State Assembly introduced A.B. 1612, which would impose a three dollar ($3.00) surcharge on each delivery transaction where the delivery is made within New York City. The surcharge would not apply to deliveries of food or essential medical supplies. Liability for the surcharge would be imposed on