Joe is the Practice Leader for the firm's Sales & Use Tax and Abandoned Property Audits practices, as well as Co-Leader of the Brownfield Redevelopment practice. 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 as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses on sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.), fine arts and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Joe is a contributing editor (New York Chapter) of the American Bar Association's Sales and Use Tax Deskbook.  Together with other attorneys in the State and Local Tax (SALT) Practice, Joe is a contributing author to our firm's handbook, What To Expect In a New York Sales and Use Tax Audit. Written in a question and answer format, this handbook discusses the issues that arise in these types of audits. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic and he writes a column for Tax Notes State called “The Endres Assessment."

He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program.

As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.

Recognitions

  • Listed, Best Lawyers in America (Tax Law) 2023 - 2025
  • Listed, Buffalo Business First/Buffalo Law Journal’s Legal Elite of Western New York, 2018 - 2020
  • Listed, Upstate New York Super Lawyers Rising Stars, 2013 - 2017
  • Phi Beta Kappa and Phi Alpha Theta
  • Former note and comment editor, Buffalo Law Review
  • University at Buffalo School of Law Faculty Award (for work on the Buffalo Affordable Housing Clinic)

News & Insights

Professional

  • New York State Bar Association
  • Bar Association of Erie County

Multimedia & Podcasts

  • Sales Tax Rules for Contractors (Part 2): Record Keeping & Exemption Certificates

    Joe, Josh Lawrence, and Joe Endres continue their conversation around the sales tax issues faced by developers and contractors. In this episode, they focus on the importance of diligent record keeping, including the issuance of capital improvement certificates using the proper chain of command. The panel notes the impact of record-keeping on audit preparation.

  • Sales Tax Rules for Contractors (Part 1): Capital Improvements

    Joe is joined by Hodgson Russ attorneys Joseph Endres and Joshua Lawrence to discuss common sales tax issues faced by Contractors & Construction companies. The panel dives into New York’s rules for capital improvements, including the nuances that can turn a real property project from a nontaxable capital improvement into a taxable construction. The panel also highlights some other common issues and areas of tax concern for those working in the real estate development space.

  • Software & Sales Tax (Part 3): Auditing Sales of Software as a Service
  • Software & Sales Tax (Part 2): Multistate Taxability, Sourcing, & Primary Function

    Joe, Craig Reilly, and Joseph Endres continue their conversation on common sales tax issues faced by software vendors, including the intricate web of multistate rules on taxability and sourcing. The panel also dives in to the question of defining the primary function of a service and how the primary function analysis weighs more heavily on vendors of software, given how many states tax (or don’t tax) sales of SaaS.

  • Software & Sales Tax (Part 1): Common Issues for Software Vendors

    Joe is joined by Hodgson Russ Partners Joseph Endres & Craig Reilly to discuss the nuances of selling software in the modern era. The evolution of software as a service (“SaaS”) has complicated the multistate tax rules for those selling and buying SaaS. The panel breaks down some of the high-level issues that SaaS vendors face when navigating their tax obligations across the U.S.

  • Stupid Sales Tax Rules

    Have you ever really looked into some of the distinctions between what makes an item taxable or nontaxable in New York? Well, we have, and some of the rules are just plain outrageous. Joe is joined by Mark Klein, Joe Endres, and Josh Lawrence to discuss some of New York State’s silliest sales tax rules. You’ll be shocked at how the tiniest difference can result in a hefty sales tax bill. The panel shares stories about some of the niche sales tax issues that have come up on audit.

  • New York State Brownfield Program (Part 2): Tax Credits

    Joe continues his conversation with Hodgson Russ partners Michael Hecker and Joseph Endres, as the trio discusses the dynamic Brownfield Program. The conversation shifts to the sizeable tax credits available to developers looking to take advantage of the Brownfield Program. Joe Endres highlights how these credits are calculated, claimed, and what scrutiny the tax department may use when reviewing Brownfield credit claims.

  • New York State Brownfield Program (Part 1): Cleanup & Compliance

    Joe is joined by Hodgson Russ LLP partners Michael Hecker and Joseph Endres to discuss the ins and outs of New York State’s Brownfield Program. Federal and State Brownfield Cleanup Programs (BCPs) present unique opportunities for revival of contaminated properties in economically blighted communities and turning barriers to development into productive commercial or industrial sites. These programs also serve as one of the tools that may be used alongside a wide array of other economic development programs to leverage dollars and investment for various types of redevelopments, while providing essential protections against long-term risk. Brownfield projects require a step-by-step understanding of the process in order to ensure those undertaking the project receive the maximum benefits available. Mike shares his expertise on the regulatory and operational compliance required to undertake a Brownfield Project, and the steps to be completed long before the benefit of the Brownfield tax credit can be received.

  • Introduction to Sales Tax (Part 3): Audits

    Our introduction to sales tax series comes to a close with an in depth discussion on the audit process. Have you ever wondered what happens in a New York State sales tax audit? Joe Tantillo and Joe Endres break down the ins and outs of the audit process. They discuss the rights of the taxpayer, audit procedure, and potential outcomes.

  • Introduction To Sales Tax (Part 2): If I Sell It, Will They Tax?

    The two Joes continue their sales tax discussion by venturing into the topic of taxability. They discuss the basics of the taxation of sales of tangible personal property versus sales of services. And Joe Endres poses some interesting hypotheticals about the applicability of the New York State sales tax.

  • Introduction To Sales Tax (Part 1): Nexus

    Joe is joined by sales tax expert and SALT attorney, Joe Endres, for the first part of our Introduction to Sales Tax Series. The pair discuss one of the most important issues in the world of sales tax: nexus. Often a threshold issue for companies trying to determine the taxability of their sales, nexus is the connection between a seller and a state that requires the seller to register then collect and remit sales tax in the state. Whether a seller has nexus with a given state can be a complicated matter even for the most experienced tax professionals. The two Joes break down the law of nexus and analyze the complexities of the law.

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Joseph N. Endres / News & Insights