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State Taxation

  • Practical Sales Tax Considerations for Vendors in the Wake of Wayfair (Part II)

    By:
    Mark Klein, JD and Joe Endres, JD
    |
    Feb 1, 2019
    In last month’s installment, we provided a brief review of the U.S. Supreme Court case South Dakota v. Wayfair, and included a state-by-state review of the new laws and rules governing sales tax administration that the case has engendered. News in this area is exploding on almost a daily basis.  
  • Deconstructing Sales Tax for Contractors in New York

    By:
    Joseph N. Endres, JD, and Joshua K. Lawrence, JD
    |
    Dec 1, 2018
    When it comes to sales tax compliance in New York, few industries have it tougher than the construction industry. Navigating the nuts and bolts of sales tax rules applicable to construction contractors can be confounding for both contractors and those who hire them. 
  • The Story of Lisa: Three Different Approaches to State Fiduciary Income Taxation

    By:
    Peter Desmond Hopkins, CPA, MS
    |
    Dec 1, 2018

    In this article, we will consider the story of Lisa and how various states tax the trust created for her benefit. (The story of Lisa is purely fictional. Any resemblance to persons living or otherwise or to actual situations is purely coincidental.)

  • Is Leaving New York More Taxing Than It’s Worth?

    By:
    Daniel P. Kelly and Mark S. Klein
    |
    Oct 1, 2018
    As state and local tax attorneys, the 2017 Tax Cuts and Jobs Act has mixed up our lives. The end of the year used to see a flurry of activity around taxpayers settling audits, making estimated payments, and otherwise ensuring they maximized the federal tax benefits of their obligation to pay different state and local taxes.  
  • How the Use of a Revocable or Irrevocable Trust Can Simplify the Conveyance of a Second Home Located in Another State Upon Death

    By:
    Anthony J. Enea, Esq.
    |
    Oct 1, 2018
    Everyday, according to the Pew Research Center, approximately 10,000 baby boomers reach 65 years of age. As the approximately 65 million surviving members of the baby boomer generation (those born between 1946 and 1964) retire, it is not unusual for them to own homes in multiple states.
  • New York State Residency – Does a Permanent Place of Abode have to be Permanent?

    By:
    Brian Gordon, CPA
    |
    Sep 1, 2018

    In a recent case involving residency before the New York State Tax Tribunal, In the Matter of the Petition of Leslie Mays, the issue of the taxpayer’s permanent place of abode was at the center. You may be surprised that the tribunal determined that an apartment that was maintained for less than five months was  a permanent place of abode.

  • Does Cybersecurity Apply to Me?

    By:
    Steven S. Rubin, JD
    |
    Aug 1, 2018

    Have you heard of cybersecurity? In this digital age, a malicious actor does not need to walk through your doors to steal from you. They can simply click a button. These malicious actors are educated, intelligent, and motivated. While companies strive to establish the impossible perfect defense, a hacker needs to get into their systems only once.

 
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.