New York Tax Department's Response to Gaied Misses the Mark

As many of our clients and friends know, earlier this year Tim Noonan won the Gaied v. New York case in New York’s highest court.

Partially in response to the Gaied decision, the New York State Department of Taxation and Finance recently issued a revised version of its nonresident audit guidelines, the tax department’s first truly public response to Gaied. Despite all the fanfare and publicity regarding the game-changing nature of the decision, the department’s view is essentially―and surprisingly—‘‘business as usual."

In this "Noonan’s Notes," Tim explains why the revised guidelines fail to reflect the critical holding by New York’s highest court: that a person can’t be deemed a resident of New York simply by having ‘‘relationship’’ to a dwelling there; the person must actually use that dwelling as a residence

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New York Ruling Raises Questions About the Taxation of Cloud Computing Services

Over the past several years, states have struggled to determine how to tax software and related services being provided “in the cloud.” New York is not alone in this effort, and it has taken a fairly aggressive position on the issue in a series of published rulings and technical memos. But recently, an administrative law judge rejected the state's efforts to tax certain services in the cloud, and the decision could have an effect on its overall positions and policies in the cloud context.

Read more about the decision and its possible implications in Tim's latest "Noonan's Notes" column.

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Tim Noonan Publishes Two Articles on Historic Gaied Decision

As many of our clients and friends know, earlier this year Tim Noonan won the Gaied v. New York case in New York’s highest court. In the past two weeks, Tim published two articles discussing the victory and its implications for the future.

In "Gaied v. New York: The State's High Court Weighs in on Statutory Residence Rules," published in the May 2014 Journal of Multistate Taxation and Incentives, Tim and Ariele Doolittle give an exhaustive overview of the case, its procedural history, and various court decisions over the years. 

And in the most recent "Noonan’s Notes" column, "The Goods on Gaied: What It Means, From the Front Lines," Tim and Josh Lawrence take a more introspective look at how the underlying legislative intent guided the court’s decision, and they examine the interplay between Gaied and other recently litigated matters. This column also provides insight on how the case may be handled in future audits. 

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The Nuts and Bolts of Property Tax Exemptions for Nonprofits

Regular readers of "Noonan's Notes" are no doubt used to typical state tax topics like residency and sales taxes, but at "Noonan’s Notes" global headquarters, Tim and company like to mix it up occasionally to keep readers on their toes. In this edition, the authors discuss a thorny issue in the real property tax field: the allowed exemption available to nonprofits.

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