State Taxation

  • New York State Residency: What's New in 2015?

    By:
    Brian Gordon, CPA
    |
    Jun 1, 2015
    In 2015, the topic of interest for New York State residency is what effect—if any—the important events of last year had on audit policy. Last year, 2014, was an interesting year in the New York residency arena. 
  • Understanding the Military Spouse Residency Relief Act

    By:
    Daniel G. Mazzola, CPA, CFA
    |
    May 1, 2015

    The Service Members Civil Relief Act (SCRA) was established to protect military personnel from being sued while in the service of the United States and for up to one year following active duty. 

  • New York Residency Audits: Defending Foreign Domicile Changes

    By:
    JACK TRACHTENBERG, JD, ESQ. and JENNIFER S. GOLDSTEIN, JD, ESQ.
    |
    Mar 1, 2015
    Generally, to establish a change of domicile, a taxpayer must demonstrate a change of lifestyle such that the taxpayer’s subjective intent to make a new location his or her permanent home is substantiated by objective evidence.
  • Increased Enforcement of State Abandoned Property Laws

    By:
    Joseph Endres
    |
    Feb 1, 2015
    All 50 states, the District of Columbia and three Canadian provinces have abandoned property laws on their books. These laws are intended to safeguard the abandoned property of the jurisdiction’s citizens, who, for some reason, have failed to claim the property from the businesses holding it.
  • 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.
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