MoFo New York Tax Insights

Welcome to the latest issue of New York Tax Insights. In this issue we cover:

• A New York State Tax Appeals Tribunal decision holding that revenue earned by an online business is properly sourced to the location where the revenue-generating activity was performed, in this case entirely outside New York (on page 1).
• A Tribunal decision rejecting a charitable trust’s claim that it should be considered an agency or instrumentality of the government and denying an exemption from New York State real estate transfer tax on the trust’s sale of real property (on page 3).
• A recent ALJ decision holding that a business owner was a responsible person for the collection and payment of employee withholding taxes, despite facts in the record tending to demonstrate that the individual did not exert complete control over the company’s finances (on page 4).
• Responses to five frequently asked questions on the reporting of federal changes and New York State changes for New York State and City corporate tax purposes (on page 6).
• And more (on page 7).

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