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6 results found

Article

Morrison & Foerster LLP | USA | 4 Apr 2016

Tribunal holds that furnishing of retail store pricing information is subject to sales tax

In two related decisions, the Tax Appeals Tribunal has upheld the imposition of sales tax on the furnishing of retail grocery store pricing

Article

Morrison & Foerster LLP | USA | 2 Nov 2011

Tribunal applies “sham transaction” analysis in upholding forced combination of factoring subsidiary

In its first decision involving combination under Article 9-A in more than three years, the New York State Tax Appeals Tribunal has upheld the forced combination of an out-of-state factoring subsidiary with its parent apparel manufacturer.

Article

Morrison & Foerster LLP | USA | 1 Jun 2011

ALJ accepts vendor's proof of resales despite absence of completed resale certificates

In a decision that serves as a reminder of both the consequences and limitations of resale certificates, a New York State Administrative Law Judge has held that an apparel wholesaler and distributor proved that its sales qualified for the sale for resale exclusion under the New York sales tax law, notwithstanding the absence of fully completed New York State resale certificates.

Article

Morrison & Foerster LLP | USA | 1 Feb 2011

Department applies customer-based sourcing of receipts under Article 9-A

The New York State Department of Taxation and Finance has issued an Advisory Opinion addressing how receipts from the sale and processing of prepaid debit cards should be sourced under Article 9-A.

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