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Third department and tribunal strike down retroactive application of April 2009 qeze statutory amendments

USA - February 4 2020 The Appellate Division, Third Department, has reversed the New York State Tax Appeals Tribunal and held that statutory amendments enacted in April…

Three ALJ decisions issued concerning tax preparer penalties

USA - January 8 2020 Three different Administrative Law Judges recently issued decisions in matters involving challenges by tax return preparers to penalties assessed by…

ALJ denies refund to tax-exempt religious organization

USA - November 5 2019 Finding that a tax-exempt religious organization failed to meet the requirements of the statute providing for exemptions from the motor fuel tax for…

Tribunal affirms decision sourcing "other business receipts" to where the work was performed

USA - September 4 2019 After three non-precedential Administrative Law Judge decisions--and well after the statute in question has been replaced by new apportionment…

Third department confirms holding that elevator Purchases are subject to sales and use tax

USA - August 5 2019 The Appellate Division, Third Department, has confirmed the decision of the New York State Tax Appeals Tribunal that an elevator installation company…