The determination of who is taxable as a resident for New York State and City personal income tax purposes has challenged tax practitioners for years,…
Tax-Exempt Leases of Tangible Personal Property
Sales and Use Tax Implications
The lease of tangible personal property with an operator, or a “fractional ownership” arrangement where the use of a tangible asset is collectively shared by…
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…
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…
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…