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 the Division of Tax Appeals did not have jurisdiction to consider tobacco products tax refund claims since the claims were premature (page 1).
An ALJ decision that an individual was not a person responsible for collecting and remitting sales and use tax (page 2).
Revised draft Article 9-A business apportionment regulations issued by the New York State Department of Taxation & Finance addressing the sourcing of gains from the sale of partnership interests (page 4).