Custom business analytics reports are not subject to sales tax *

USA - November 1 2012
The Department of Taxation and Finance has ruled that the sale of customized business analytics reports prepared using the customer’s own data is not subject to New York State sales or use tax.

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Furniture included in hotel sale subject to sales tax as a bulk sale *

USA - October 2 2012
A recent decision by a New York State Administrative Law Judge illustrates some of the important sales tax issues that should be considered by a business entering into a contract to sell New York real property under which tangible personal property is also conveyed.

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ALJ clarifies method of calculating credit against use tax on use of boat in New York *

USA - September 5 2012
When a resident purchases tangible personal property outside New York State, and then brings it into the State, use tax is due at the time of first use in the State.

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Taxpayers prevail where department used unreasonable audit methodology *

USA - August 1 2012
In a pair of decisions, each involving estimated sales tax assessments on restaurants, two separate New York State Administrative Law Judges struck down the audit methodologies used by the Department’s auditors.

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Failure to establish value of assets in a bulk sale leads to liability for entire sales tax deficiency *

USA - July 2 2012
Upholding the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal held that the transfer of business assets from a son’s company to his mother’s company constituted a transfer in bulk under Tax Law § 1141(c), and that the mother’s company was liable for the full amount of sales tax due by failing to establish the fair market value of the assets transferred.

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