Nuclear power plant that produces steam and water to generate electricity not eligible for investment tax credit *

USA - May 2 2013
A New York State Administrative Law Judge has held that various assets operated by a pair of nuclear power plants to produce steam used to generate…

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No exemption where independent contractors both deliver products and solicit sales *

USA - April 4 2013
A recent Advisory Opinion holds that an out-of-state company is not eligible for the Article 9-A fulfillment services exemption, or the protections…

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Divided Appellate Division affirms Tribunal's Gaied "permanent place of abode" decision *

USA - February 4 2013
A divided Appellate Division has affirmed a controversial Tax Appeals Tribunal decision holding that Staten Island residential property owned by a…

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Stipulation to be bound by result in another case held binding on parties *

USA - January 3 2013
A New York State Administrative Law Judge has held that taxpayers that stipulate to be bound by a final decision rendered in another matter dealing with a…

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Only first two years of tuition expenses for pharmacy program are qualified tuition expenses *

USA - December 4 2012
The Department of Taxation and Finance has ruled that tuition expenses for only the first two years of a university’s six-year combined undergraduate and doctorate pharmacy program meet the definition of “qualified college tuition expenses” deductible under Tax Law § 606(t)(2)(C), which excludes tuition for “a post baccalaureate or other graduate degree”.

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