Sales and Use Tax Update and Audit Best Practices

Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses on sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.), fine arts and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Joe is a contributing editor (New York Chapter) of the American Bar Association's Sales and Use Tax Deskbook. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic and he writes a column for Tax Notes State called “The Endres Assessment." He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program. As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.

Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and individuals in a range of multistate, state and local tax issues. She advises clients on all aspects of state and local tax from planning and compliance, to audit and litigation. Prior to joining Hodgson Russ, Emma served as a volunteer law clerk for United States District Judge William Skretny of the Western District of New York. She was also employed as a law clerk at a local firm for nearly two years. Prior to attending law school, Emma worked for TJX Canada as an allocation analyst.

As a member of the State and Local Tax (SALT) Practice, Joseph (Joe) works with clients to navigate New York State’s vast system of tax laws. His primary focus is on New York State and New York City taxes, but he also counsels clients on multistate SALT matters, including sales tax and various business taxes. Joe works to simplify the ins-and-outs of the New York State Department of Taxation and Finance for his clients. During his tenure, he has worked extensively with Department of Taxation personnel, which has given him insight into what auditors look for, allowing him to craft nuanced strategies focused on efficiently resolving each client’s audit. Joe understands that the best way to win a residency audit is to plan ahead. He counsels clients moving out of New York State through the entire audit process from start to finish – including helping to develop a legally-grounded strategy for a move that aims to help clients strengthen their change of domicile position and decrease their audit risk. Joe also assists clients looking to move out of California. When a client is met with an audit notice, Joe focuses on not only easing that burden for his client, but also quickly and proficiently working through the process in order to obtain an economical outcome. When working with clients to help resolve tax disputes, Joe crafts unique and individualized approaches for each scenario. He understands that not all clients are the same and develops distinctive solutions for each case. In addition to his work with clients, Joe also is the host of the first ever Hodgson Russ LLP podcast, “State Tax Talks with Joe Tantillo.” As the host, Joe works to un-complicate some of New York State’s most complicated tax laws and requirements for listeners, bringing in SALT experts to provide additional commentary on current issues faced by taxpayers around the United States. Joe is a regular contributor to the Noonan’s Notes tax blog, and has published several articles on various topics in the world of SALT. Joe also enjoys public speaking on tax topics, and has presented on SALT issues both in person and in Webinars. Joe is licensed to practice in New York State, California, and Washington, D.C.