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Corey L. Rosenthal, JD

Home /Corey L. Rosenthal, JD
January/February 2022

The Complexity of Sales Taxation of Information Services

A Review of Recent New York Litigation

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2022 0

The proper taxation of “information services” under the New York Sales Tax Law can raise complex and costly issues resulting in difficult audits and even…

Featured

An Overview of Current Developments in D.C., Florida, and Maryland

By  Corey L. Rosenthal, JD and Arvinder Kaur, CPA

December 2021 0

CPAs need to be aware of current developments in key states in order to properly advise companies doing business in multiple jurisdictions. This article will…

Featured

California Approves SALT Cap Workaround

An Overview of the Key Provisions

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

November 2021 0

California Governor Gavin Newsom recently signed Assembly Bill 150 (AB150), which created a workaround for the current $10,000 limitation on the deduction for state and…

Featured

ICYMI | The Exodus from New York due to COVID-19

Income Tax Residency Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2021 0

The coronavirus (COVID-19) pandemic has significantly impacted nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local taxation. (Please see…

Featured

New York State’s New Pass-Through Entity Tax

An Overview of the Key Provisions

By  Corey L. Rosenthal, JD and Arvinder Kaur, CPA

August 2021 0

When the Tax Cuts and Jobs Act (TCJA) was enacted, it created, for the 2018 through 2025 tax years, an itemized deduction “cap” that limited…

Featured

ICYMI | First Look at the Tax Provisions of the New York State 2021/2022 Budget Act

By  Mark H. Levin, CPA, MST, Corey L. Rosenthal, JD and Peter Rabinowitz, JD

July 2021 0

On April 7, 2021, the New York State Assembly passed the comprehensive New York State 2021/2022 Budget Act, which Governor Andrew Cuomo subsequently signed it…

Featured

The Exodus from New York due to COVID-19

Income Tax Residency Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

June 2021 0

The coronavirus (COVID-19) pandemic has significantly impacted nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local taxation. (Please see…

Featured

First Look at the Tax Provisions of the New York State 2021/2022 Budget Act

By  Mark H. Levin, CPA, MST, Corey L. Rosenthal, JD and Peter Rabinowitz, JD

May 2021 0

On April 7, 2021, the New York State Assembly passed the comprehensive New York State 2021/2022 Budget Act, which Governor Andrew Cuomo subsequently signed it…

Featured

Changes to ‘Business Activity’ on the Horizon?

Revisions Proposed by the Multistate Tax Commission

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Dilnora Isaeva, CPA

April 2021 0

Although the Supreme Court's decision in South Dakota v. Wayfair [585 US _ (2018); 138 S. Ct. 2080 (2018)] significantly increased the state and local tax…

Featured

Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

December 2020 0

Routine corporate transactions, including mergers, acquisitions, and reorganizations, can carry significant sales and use tax consequences. If transactions, including intercompany transfers, are not properly evaluated…

Featured

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

Current Tax Issues in the Cloud

Sales of Software versus Services in Citrix

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

Proper sales tax compliance can be daunting for any business, but the complexities increase when dealing with the software and technology industries in particular. By…

COVID-19

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

Tax Provisions of New York State’s 2020/21 Budget and COVID-19 Due Date Extensions

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Mark H. Levin, CPA, MST

June 2020 0

ON April 3, 2020, Governor Andrew M. Cuomo signed into law the New York State 2020/21 Budget, which contains several key tax measures related to…

Columns

Foreign Exchange Losses and State Compliance

By  Corey L. Rosenthal, JD and Coral Bernier

May 2020 0

Recent months have proved challenging, if not exhausting, for professionals in the state and local tax compliance arena, for several reasons that have been well…

Featured

An Overview of Current Developments in California and Texas

By  Corey L. Rosenthal, JD and Arvinder Kaur, CPA

March 2020 0

CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple jurisdictions. Below is an overview…

Featured

New Jersey Update

Guidance on the Unitary Business Test and Combined Reporting Requirement

By  Corey L. Rosenthal, JD and Harry Golematis, JD

December 2019 0

The New Jersey Division of Taxation has provided technical guidance (TB-93) regarding its unitary business test that CPAs need to be aware of in order…

Featured

New York City Tax Treatment of Deemed Repatriation Income, FDII, and GILTI

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Jessie Hu, JD

December 2019 0

On September 2, 2019, the New York City Department of Finance released Finance Memorandum 18-9, New York City Tax Treatment of Foreign-Derived Intangible Income Deduction, Global…

Featured

The Continuing Fight over the SALT Deduction Cap

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2019 0

Several northeastern states are finally in agreement with regard to the imposition of state and local taxes (SALT). To this end, Connecticut, New Jersey, and…

Featured

New York Sales Tax Economic Nexus Update

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

October 2019 0

Since the United States Supreme Court's decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), on June 21, 2018, state governments have been rapidly rewriting…

Featured

Summary of Key Connecticut Budget and Tax Changes

By  Corey L. Rosenthal, JD and Cynthia Galamgam, JD, LLM

October 2019 0

On June 26, Connecticut Governor Ned Lamont signed the biennial state budget for the 2020 and 2021 fiscal years; on July 8, he also signed…

Featured

Oregon’s New Commercial Activity Tax

By  Corey L. Rosenthal, JD and Jessie Hu, JD

September 2019 0

CPAs need to be aware of current developments in key states in order to properly advise their clients that engage in business in multiple jurisdictions.…

Featured

California State and Local Tax Update

Economic Nexus and Marketplace Facilitators

By  Corey L. Rosenthal, JD and M. L. Castilla, JD

August 2019 0

The Supreme Court's decision in South Dakota v. Wayfair, Inc. [585 U.S. __, (2018)] has driven the most substantive changes to the state and local tax landscape…

Featured

Tax Changes in the 2019/2020 New York State Budget

Summary of Key Provisions

By  Corey L. Rosenthal, JD, Lance E. Rothenberg, JD, LLM and Mark H. Levin, CPA, MST

July 2019 0

On April 12, Governor Andrew Cuomo signed New York's FY2019/2020 Budget Bill (S. 1509-C, A. 2009-C), allocating $175.5 billion and enacting numerous significant tax and…

Featured

Changing the State and Local Tax Nexus Playing Fields

An Update on the Impact of Wayfair

By  Corey L. Rosenthal, JD, Scott Smith and Wendy Galex, JD, LLM

June 2019 0

One of the major state and local tax developments that CPAs have been dealing with is the Supreme Court's decision on June 21, 2018, in South…

Featured

Changes Affecting Connecticut Personal Income Taxes

A Refresher of Key Revisions

By  Corey L. Rosenthal, JD and Cynthia Galamgam, JD, LLM

May 2019 0

The Tax Cuts and Jobs Act of 2017 made significant revisions to federal personal income taxation. In response, the Connecticut General Assembly enacted legislative changes…

Featured

How to Win a New York Sales Tax Audit, Despite Poor Recordkeeping

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

April 2019 0

A New York sales tax audit can be a grueling experience. The rules are complex, and it often comes down to the records, which are…

Featured

New York State Decouples from Certain Federal Personal Income Tax Changes

An Overview of Key Changes

By  Corey L. Rosenthal, JD and Benjamin Wexler, JD

March 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to personal income taxation. In response to the federal tax law changes made…

Featured

ICYMI | The Tax Cuts and Jobs Act of 2017: Impact on State Taxation

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Annie Yang

January 2019 0

On December 22, 2017, President Trump signed into law H.R.1, the Tax Cuts and Jobs Act (TCJA). This law represents significant and complex changes to…

Featured

The IRS Shutdown of SALT Deduction Workarounds

A Comparison of States

By  Corey L. Rosenthal, JD and Annie Yang

December 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) included a $10,000 cap on state and local tax (SALT) deductions. That cap has led New…

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  • ‘Flat Sum’ Settlements May 2022
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  • CPAs’ Role in Food Relief Organizations after COVID-19 May 2022
  • CPAJ News Briefs: FASB May 2022
  • Employee Turnover Is Impacting Not-for-Profits Too May 2022












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