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From policy shifts to disputes: what matters now in SALT

The Hodgson Russ SALT Dispatch provides analysis and commentary on developments in New York state and local tax law.

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Sales Tax Cases from the TiNY Blog for August 17, 2023

Matter of Malone, SALJ Gardiner, August 10, 2023; Div’s Rep. Laura Krzeminski, Esq.; Pet’s Rep. pro se; Articles 28 and 29.

Same as the first case:

There is no jurisdiction

If no signature.

Matter of SMWF, LLC, SALJ Gardiner, August 10, 2023; Div’s Rep. Aliza Chase, Esq.; Pet’s Rep. pro se; Articles 28 and 29.

This time no notice

Was attached to petition.

Dismissal ensued.

Matter of Bit of Bengal, Inc., ALJ Law, August 10, 2023; Div’s Rep. Brandon Batch, Esq.; Pet’s Rep. James Lam, CPA; Articles 28 and 29.

Division’s proof shows

Conference request too late.

Typical tiny.

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