Category

Uncategorized

New York Appellate Court Upholds Regulations Treating Internet Activities as In-State Activities under P.L. 86-272

American Catalog Mailers Association v. Department of Taxation and Finance, New York Supreme Court, Appellate...

New York State ALJ Determines that Taxpayers Cannot Qualify as Emerging Technology Companies Unless All Members of Their Combined Group Independently Qualify as Emerging Technology Companies

Matter of Fidelity National Information Services Inc., New York State Division of Tax Appeals, Case No....

New York Appellate Court Holds that Vehicle-Lessor Is Entitled to Sales-Tax Credits for Refunds Paid at Lease Termination

Gelco Corporation v. Tax Appeals Tribunal, New York Supreme Court, Appellate Division, Case No. CV-24-1376...

February 5, 2026

New York Appellate Court Holds that Taxpayers Cannot Qualify as Emerging Technology Companies Unless All Members of Their Combined Group Independently Qualify as Emerging Technology Companies

Charter Communications v. New York State Tax Appeals Tribunal, New York Supreme Court, Appellate Division,...

December 24, 2025

New York City ALJ Determines that Partnership Must Compute Its UBT Using the Entity Rather than the Aggregate Method

Matter of Cantor Fitzgerald Securities, New York City Tax Appeals Tribunal, ALJ Division, Case No. TAT (H)19...

December 16, 2025

New York State ALJ Determines that Fees Charged by Mobile Telecom Provider Are Subject to Sales Tax

Matter of T-Mobile Northeast LLC, New York State Division of Tax Appeals, Case No. 850185 An administrative...

New York State ALJ Determines that Fees Charged by VoIP Provider Are Not Subject to Sales Tax

Matter of Time Warner Cable Information Services (NY), LLC, New York State Tax Appeals Tribunal, Case No....