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USA - May 2 2013
In Prudential Insurance Co. of America v. Wrynn, 2013 NY Slip Op. 02343 (1st Dep't, Apr. 9, 2013), the Appellate Division, First Department, upheld a…
USA - December 4 2012
In an Advisory Opinion, TSB-A-12(25)S (N.Y.S. Dep’t of Taxation & Fin., Oct. 15, 2012), the Department of Taxation and Finance ruled that a hotel is a co-vendor with respect to sales of audiovisual (“AV”) equipment and services by a third party AV provider to the hotel’s guests.
USA - November 1 2012
Affirming a decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has held that an individual failed to prove that he was not a New York domiciliary during 2001 and 2002, and that the Schedule K-1 income he received from a federal S corporation was properly included in his New York State adjusted gross income because the S corporation was not subject to the corporation franchise tax.
USA - October 2 2012
In an Advisory Opinion, TSB-A-12(4)I (N.Y.S. Dep’t of Tax. & Fin,. Aug. 28, 2012), the New York State Department of Taxation and Finance ruled that for New York income tax purposes, an individual’s acquisition of an ownership interest in a private, member-owned residential club in New York City did not constitute maintaining a permanent place of abode in New York.
USA - August 1 2012
In Matter of American Multi-Cinema, Inc. and RKO Century Warner Theaters, Inc., DTA Nos. 823589, 823590 and 823646 (N.Y.S. Div. of Tax App., Jun. 21, 2012), an Administrative Law Judge held that payments to motion picture distributors for licenses to exhibit motion pictures delivered in digital format via hard drives are not subject to sales tax.
