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State Taxation

  • NYS Residency Case: Was His Weekend Home His Domicile?

    By:
    Brian Gordon, CPA
    |
    May 1, 2019

    This is an analysis of a case involving petitioner Thomas McManus, which was decided by Winifred M. Maloney, Administrative Law Judge (ALJ) on February 7, 2019. See McManus Case. Petitioner represented himself at the hearing. This is a residency case involving the issue of domicile for the year 2009.  

  • A Roller Coaster That Requires Your Immediate Attention: New York Does Decouple from Certain Federal Income Tax Changes for Trusts and Estates

    By:
    Sharon L. Klein
    |
    May 1, 2019

    On December 28, 2018, the Department of Taxation and Finance (the Department) issued Technical Memorandum TSB-M-18(6)I – New York State Decouples from Certain Personal Income Tax Internal Revenue Code (IRC) Changes for 2018 and after.

  • New York State Sales Tax Audits

    By:
    Alfred T. Grillo, CPA
    |
    Mar 1, 2019
    Every New York business should be concerned about a potential sales tax audit. The result could be expensive and time consuming, and could also expose the owners of the business to personal financial responsibility. This article will discuss some of the various ways businesses can be selected for audit, and the areas where auditors are likely to focus. Knowing these factors may assist CPAs in limiting audits and liability for their clients.

  • New Jersey Tax Update

    By:
    Chaim Kofinas, CPA
    |
    Mar 1, 2019

    On July 2, 2018, the New Jersey Legislature passed—and Governor Phil Murphy signed—his first budget. This budget was designed to move New Jersey in a new direction as envisioned by the new Governor. The budget bill contains tax increases, tax breaks, and a host of other provisions.

  • Practical Sales Tax Considerations for Vendors in the Wake of Wayfair (Part II)

    By:
    Mark Klein, JD and Joe Endres, JD
    |
    Feb 1, 2019
    In last month’s installment, we provided a brief review of the U.S. Supreme Court case South Dakota v. Wayfair, and included a state-by-state review of the new laws and rules governing sales tax administration that the case has engendered. News in this area is exploding on almost a daily basis.  

  • Deconstructing Sales Tax for Contractors in New York

    By:
    Joseph N. Endres, JD, and Joshua K. Lawrence, JD
    |
    Dec 1, 2018
    When it comes to sales tax compliance in New York, few industries have it tougher than the construction industry. Navigating the nuts and bolts of sales tax rules applicable to construction contractors can be confounding for both contractors and those who hire them. 

  • The Story of Lisa: Three Different Approaches to State Fiduciary Income Taxation

    By:
    Peter Desmond Hopkins, CPA, MS
    |
    Dec 1, 2018

    In this article, we will consider the story of Lisa and how various states tax the trust created for her benefit. (The story of Lisa is purely fictional. Any resemblance to persons living or otherwise or to actual situations is purely coincidental.)
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