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All About Sales Tax

About This Blog

Sales tax is one of the most interesting, and challenging, taxes. It’s interesting because it involves clients in every possible industry. Every active business has potential sales tax exposure, no exceptions!  And unfortunately sales tax compliance is particularly difficult for two, specific reasons.  First, the tax is perhaps the most fact-dependent – seemingly inconsequential changes in the underlying facts can transform a nontaxable sale into a taxable one.  Second, these rules are constantly changing.  It’s tough enough to keep up with these changes in just one state.  But many vendors, especially those selling over the internet, have to keep abreast of these changes in multiple states.  So it’s easy to fall behind on sales tax compliance. 

With this blog, we hope to keep you up to date on impactful changes in the sales tax compliance, especially in New York State.  We’ll review legislative and administrative changes in the sales tax; we’ll discuss new sales tax case law; and we’ll highlight the enforcement initiatives and tactics we’re seeing while defending businesses in sales tax audits.  We hope you find this content as interesting as we do.  Please contact us with any questions. 

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A Sales Tax Boost for the Energy Storage Industry?

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The energy-storage industry has seem a surge in the past few years—driven in part by the growth in renewable energy sources and production from those sources.  But while sales tax incentives in New York have boosted other sectors of the energy industry, the energy-storage industry is still on the outside looking in.  That could change, however, based on New York State legislation introduced in April that would provide a broad sales tax exemption for both commercial and residential energy-storage systems.

Sales Tax Cases from the TiNY Blog for the Week of March 19, 2020

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Here are the sales tax cases from the TiNY blog for the week of March 19, 2020.

Sales Tax Cases from the TiNY Blog for the Week of March 12, 2020

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Here are the sales tax cases from the TiNY blog for the week of March 12, 2020.

Sales Tax Cases from the TiNY Blog for the Week of March 5, 2020

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Here are the sales tax cases from the TiNY blog for the week of March 5, 2020.

Proposed Sales Tax Legislation for the Coming Legislative Session

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The upcoming legislative session is coming into focus with the recent issuance of the Governor’s Executive Budget (you can see our review here). Below is our review of the sales and use tax legislation that has been introduced so far this year along with the corresponding bill numbers. Two broad themes emerge: (1) New York is looking to increase revenue by taxing luxury and high end items, and (2) numerous local sales taxes have been extended.

When the Student is Ready, the Master will Appear

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I’m not exactly sure where the aphorism in the title of this post comes from, but its message is clear: when you’re ready to know something, you’ll seek out a way to learn it.  Well, I’ve been ready to learn everything there is to know about New York sales tax for a long time.  And in years past, the New York State Tax Department has been a wonderful master.  It has provided me with numerous ways to learn the complex rules governing New York sales tax.  This information includes sales tax Publications, Bulletins, Memorandums, Guidances, Notices, form instructions, and Advisory Opinions.

Sales Tax Cases from the TiNY Blog for the Week of February 13, 2020

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Here are the sales tax cases from the TiNY Blog for the week of February 13, 2020. 

Sales Tax Cases from the TiNY Blog for the Week of February 6, 2020

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Here are the sales tax cases from the TiNY Blog for the week of February 6, 2020. 

Matters of Hotel Depot, Inc. and Parikh – Deep Dive

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Every now and then, we’re going to do a deep dive into a sales tax case that we previously reported on in the TiNY Blog.  We keep the more abridged version in the TiNY Blog because, according to Chris Doyle, “Joe, your interest in the sales tax is at best annoying, and at worst pathological.”

Sales Tax Cases from the TiNY Blog for the Week of January 16, 2020

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Here are the sales tax cases from the TiNY Blog for the week of January 16, 2020. 

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Hodgson Russ attorneys facilitate the U.S. legal aspects of transactions around the world. We practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients, which include public and privately held businesses, governmental entities, nonprofit institutions, and individuals.