An individual who lives outside New York and maintains a place of abode in New York, even for occasional use, may be selected by the…
SLT | Understanding Click-Through Nexus
States Seek to Collect Sales and Use Taxes from Remote Vendors
In today's economy, with its frequent changes in technology and consumer sophistication, states are increasingly following in each other's footsteps by adopting click-through nexus laws,…
CPAs need to be aware of current developments in key states in order to properly advise taxpayers doing business in multiple jurisdictions. This article provides…
An individual who lives outside of New York and maintains a home, apartment, or room in New York that is usable all year may be…
New York State's recent corporate tax reform resulted in many changes to its statutes and regulations, including some significant changes to the investment capital and…
As many CPAs may be aware, the state of Nevada has historically never imposed an entity-level corporation income tax on companies doing business within its…
California Multitiered Partnerships
An Overview of a Complex Area
New York CPAs often have to address issues regarding California multitiered partnerships on behalf of their clients. This complex area of tax law has been…
SLT | New York’s Enhanced Collection Procedures for Delinquent Taxpayers
Driver’s License Suspension Program
New York State tax law now provides the New York State Department of Taxation and Finance (DTF) with a new enforcement tool to assist in…
The conveyance of real property or an interest therein, whether commercial or residential, is subject to the New York State and City real estate transfer…
Many tax professionals who consult on transactions involving the sale of a New York business operation often overlook the state's bulk sale notification requirements, which…
There are several points in a business's life cycle that represent increased risk. One prime example is the buying or selling of all or part…