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State Taxation

  • Exotic Dance Club Wins Battle, Loses War

    By:
    Brian Gordon, CPA
    |
    Nov 1, 2016

    Admission charges to a place of amusement—such as baseball games, museums, and beaches—are subject to New York State sales tax. There is, however, an exemption under New York Tax Law section 1105(f)(1) on admission charges to a theater or place of assembly for “dramatic or musical arts performances.” 

  • 2016 New York Tax Update: Highlights and Lowlights

    By:
    Timothy P. Noonan, JD
    |
    Oct 1, 2016

    This article covers recent updates and developments in the New York State and City tax areas.

  • New York State Releases Its Throwback Tax Form (and It Is Unduly Complex)

    By:
    Kevin Matz, Esq., CPA, LLM
    |
    Feb 1, 2016
    The New York State Department of Taxation and Finance has posted on its website Form IT-205-J, New York State Accumulation Distribution for Exempt Resident Trusts (Schedule J).
  • IRS, States, and Tax Industry Implement New Safeguards

    By:
    Damon Asper
    |
    Jan 1, 2016
    Protecting taxpayers against fraud is a top priority for the IRS. But recent years have proved challenging, as criminals gather increasing amounts of personal data. The IRS, however, has made real progress in the past several years.
  • Final Regulations on F Reorganizations

    By:
    Michael Schonig, CPA
    |
    Jan 1, 2016
    On Sept. 21, 2015, the Treasury Department and IRS released final regulations providing clarification on the qualification of transactions as “F Reorganizations” under IRC section 368(a)(1)(F). 
  • New York State and New York City Business Allocation: What Has Changed, and What Has Not

    By:
    Brian Gordon, CPA
    |
    Nov 1, 2015
    In the past few years, there have been vast changes to the landscape of corporate allocation in the world of state and local taxes.  
  • Newsmaker: Diana Leyden, New York City’s First Taxpayer Advocate

    By:
    Chris Gaetano, Trusted Professional Staff
    |
    Nov 1, 2015
    In July, Diana Leyden became New York City’s first-ever Taxpayer Advocate, a new office within the city’s Department of Finance from which she will help taxpayers navigate the city’s tax code, while also working to address systemic issues that impede taxpayer compliance. 

 
Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. If specific professional advice or assistance is required, the services of a competent professional should be sought.