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Tax Audit Success

Residency Audit: Client Saved $2 million

This office has just completed a New York State Residency audit which was referred to us by another CPA. The issue was statutory residency. Statutory residency is where you have a primary residence (domicile) outside of New York, but also have a residence in New York, and spend […]

Changing Nexus Rules: What you need to know

How can states increase revenue without raising taxes? The answer is to create new taxpayers. Many states have created new taxpayers by expanding the reach of their nexus laws. This means making laws that require companies physically located in other states to either pay their state’s taxes or collect their state’s sales tax. This is […]

New York Sales Tax Audits: Are Test Period Agreements Binding?

This article originally appeared in the January 2016 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.

There are many different types of sales tax audits. Audits of cash businesses, which are often closely-held or family-owned businesses that lack internal controls, are very common. In these audits, records […]

New York State and New York City Business Allocation: What Has Changed, and What Has Not

This article originally appeared in the November 2015 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.

In the past few years, there have been vast changes to the landscape of corporate allocation in the world of state and local taxes. For example, we have seen New York […]

New residency case: Matter of Sobotka, or can you be a part-year statutory resident?

An important matter was addressed in a recent New York tax hearing in front of an Administrative Law Judge (ALJ). The issue being: Can someone be domiciled in New York for part of a year, and be a statutory resident for the other part of the year?

For a quick recap on residency, someone is […]

New Exemption from Use Tax for Alcoholic Beverage Tasting

What is Use Tax?

Usually, when a vendor sells you a product, they collect sales tax from you. When you purchase goods out of state from a vendor with no connection to New York, they are not required to charge or collect New York State Sales Tax. The most common instance of this is when […]

Republic Airport in East Farmingdale added as Start-Up New York Facility

Start-Up New York is a program that began last year to take advantage of unused land owned by the State of New York. The program is intended to promote job creation by transforming vacant sites into tax-free communities for new businesses across the state. The tax benefits include, in most cases, zero tax for ten […]

New York State Residency: What’s New in 2015?

“This article originally appeared in the June 2015 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

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 […]

Supreme Court Decision on Maryland case May effect New York’s Resident Credit

The Wynne case – a Maryland case – involved the credit for taxes paid to other states (Resident Credit).

All states that have an income tax, charge their residents tax on all of their income. If the taxpayer earns income from other states, they also have to pay a nonresident tax to the other state […]

NYS Sales Tax Audits: You thought the audit was finished?

By Brian Gordon

It is important to know that if you are under examination by the state of New York for a sales tax audit, it might not end there. Sales tax audits may be referred to other tax sections within New York state if they feel that the results of the sales tax audit […]