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Joseph N. Endres

Partner, Sales & Use Tax Practice Leader, Abandoned Property Audits Practice Leader, Co-Leader Brownfield Redevelopment Practice
  • New York
  • New Jersey

University at Buffalo, B.A., Magna Cum Laude 

University at Buffalo School of Law, J.D., Magna Cum Laude

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.

Honors

  • Listed, Best Lawyers in America (Tax Law) 2023
  • 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)

Publications

Blog Posts

Joe is the primary author of the All About Sales Tax blog.  He also writes articles regarding sales and use tax for the firm's TiNY (Taxes In New York) blog.

  • Solar Power Facilities & Sales Tax Exemptions in New York State
    Clean and Green Law, July 10, 2013
  • Energy Legislation Contained in New York’s Budget Proposal 
    Clean and Green Law, February 5, 2013
  • The Obama Administration Steps Up Support for Solar Projects
    Clean and Green Law, October 16, 2012
  • New York Solar Initiative Moves Forward
    Clean and Green Law, August 21, 2012
  • New York’s Tax Incentive Programs for Renewable Energy Projects
    Clean and Green Law, July 3, 2012

Presentations & Events

Professional Associations

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