Attention FAE Customers:
Please be aware that NASBA credits are awarded based on whether the events are webcast or in-person, as well as on the number of CPE credits.
Please check the event registration page to see if NASBA credits are being awarded for the programs you select.

State Taxation

  • Employment Law Updates in New York City and State

    By:
    Jonathan A. Wexler, Esq., and Kaitlyn Fallon, Esq.
    |
    Jan 1, 2015
    As discussed in Part I, which appeared in the November 2014 TaxStringer, New York State, New York City, and New Jersey have enacted various statutes that have changed the employment landscape for both employers and employees.
  • Gaied Decision: Upon Video Review, Case Closed

    By:
    Timothy Noonan, JD, and Joshua Lawrence
    |
    Dec 1, 2014
    We know what you are thinking. Another article on the Gaied case? By now anyone who follows New York tax developments to any degree has seen articles analyzing the New York Court of Appeals’ landmark decision on New York’s residency rules.
  • NYS Department of Taxation & Finance Announces Latest Policy Concerning Sales Tax Treatment of Scaffolding

    By:
    David A. Shuster, JD, LLM
    |
    Dec 1, 2014
    Just like a midtown Manhattan city block, the NYS Tax Department’s position concerning the application of the state’s sales tax rules to scaffolding transactions appears to be continually under construction.  On October 23, 2014, the Department issued TSB‑M‑14(15)S to clarify its policy in this area.
  • Introducing the New York State Throwback Tax

    By:
    Kevin Matz, JD, LLM, CPA
    |
    Dec 1, 2014
    On April 1, 2014, Governor Andrew Cuomo signed into law several provisions affecting estate planning and trusts as part of the New York State Executive Budget. Although most of the attention has focused on the New York estate tax law changes, the new law ushered in significant changes in the income taxation of trusts as well.
  • Updates in Employment Law in the Greater New York Area

    By:
    Jonathan A. Wexler, Esq., and Kaitlyn Fallon, Esq.
    |
    Nov 1, 2014
    New York City and New Jersey have recently enacted several statutes that impose various obligations on employers who do business in those jurisdictions. These provisions include additional employment protection for pregnant employees or those affected by pregnancy, protection for victims of domestic or sexual violence, and protection for job applicants with a criminal history.
  • To Live and Die in New York: The Tax Department’s Guidance on the 2014 New York State Estate Tax Law Changes

    By:
    Kevin Matz, JD, LLM, CPA
    |
    Nov 1, 2014
    On Aug. 25, 2014, the New York State Department of Taxation and Finance (DTF) issued TSB-M-14(6)M to provide guidance on the significant changes in the New York State estate tax system that became effective on Apr. 1, 2014 (see this author's prior TaxStringer article on the subject). In its guidance, the New York DTF clarified certain points, left open by the language of the April statute, concerning the following:
  • State Tax Implications for Multinational Companies

    By:
    Nicole DeRosa, CPA
    |
    Nov 1, 2014
    As if the ever-changing state and local tax laws and regulations aren't complicated enough for U.S.-based companies, multinational (i.e. foreign, non-U.S.) companies have it worse. For such company, failure to consider state and local tax implications when deciding to expand to the United States could have costly consequences.

 
Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. If specific professional advice or assistance is required, the services of a competent professional should be sought.