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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. 

Photo of All About Sales Tax Joseph N. Endres
Partner, Sales & Use Tax Practice Leader, Abandoned Property Audits Practice Leader, Co-Leader Brownfield Redevelopment Practice
jendres@hodgsonruss.com
716.848.1504
View Bio »
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 …

Showing 31 posts by Joseph N. Endres.

Sales Tax Cases from the TiNY Blog for February 12, 2024

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Here are the sales tax cases from the TiNY Blog for the week of February 12, 2024.

Sales Tax Cases from the TiNY Blog for January 11, 2024

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Here are the sales tax cases from the TiNY Blog for the week of January 11, 2024.

Sales Tax Cases from the TiNY Blog for January 12, 2024

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Here are the sales tax cases from the TiNY Blog for the week of January 11, 2024

Sales Tax Cases from the TiNY Blog for September 28, 2023

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Here are the sales tax cases from the TiNY Blog for the week of September 28, 2023.

Sales Tax Cases from the TiNY Blog for August 25, 2023

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Here are the sales tax cases from the TiNY Blog for the week of August 25, 2023.

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

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Here are the sales tax cases from the TiNY Blog for the week of August 17, 2023.

Matter of Objet LLC

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In a decision with significant implications for the sales taxation of artwork, the New York Tax Appeals Tribunal ruled on February 28 that a $7 million painting (at least a one-half share in the painting) was validly acquired for resale resulting in a six-figure sales tax refund for a co-owner of the painting.  Tribunal decisions on sales tax are significant in their own right, since they are somewhat rare and (as opposed to administrative law judge rulings) they become binding precedent.  But the Objet LLC ruling should have particular relevance to the art industry since it tackles two issues that factor prominently in the high-stakes sales and related tax structuring that occur in the industry:  one being the form-over-substance nature of sales tax, and the other being the proper analysis for determining when property is purchased “exclusively for resale”.

Local Sales Taxes on Solar-Generated Electricity

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In 2015, the New York Tax Law was amended to provide exemptions from sales and use tax for certain sales of electricity generated by residential or commercial solar energy systems and sold under a written solar power purchase agreement (“PPA”) (See N.Y. Tax Law §§ 1115(ee)(2), 1115(ii)(2); see also TSB-M-15(5)S).  These exemptions were in addition to the already existing sales tax exemptions for the sale and installation of residential and commercial solar energy systems equipment (See Tax Law §§ 1115(ee)(1), 1115(ii)(1); see also TSB-M-05(11)S and TSB-M-12(14)S). 

Florida Finally Enacts Sales Tax Economic Nexus Legislation

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After several years of failed bills, Florida has finally joined the other 43 states that have passed economic nexus threshold for sales and use tax purposes in the wake of the U.S. Supreme Court’s decision in South Dakota v. Wayfair Inc. On April 19, 2021, Governor Ron DeSantis signed S.B.50 that enacted legislation imposing a sales tax collection requirement on both remote sellers and marketplace providers.

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