News and Events

New York State and New York City Business Allocation: What Has Changed, and What Has Not

This article originally appeared in the November 2015 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.

By Brian Gordon

In the past few years, there have been vast changes to the landscape of corporate allocation in the world of state and local taxes. For example, we have seen New York follow some other states into the realm of economic nexus, where nexus (i.e. filing responsibilities) could be based solely on sales in a particular state rather than on the old test of physical presence.

Cleveland Can't Win on the Football Field, or in Tax Court

By Brian Gordon

The City of Cleveland took two football players involved with two separate cases before the Ohio Supreme Court in order to try to collect tax on a portion of their earnings based on games played in Cleveland.

New York Residency: Splitting Hairs

By Brian Gordon

In one of the oddest Advisory Opinions I’ve seen in a while, a petitioner asks if he is a resident of New York City or Yonkers. Doesn’t he know where he lives? He only has one residence. Petitioner’s address is in The Bronx, so what is the problem?

STVK in the News

Tax Audit Success

By Brian Gordon

Residency
This office has just completed a New York State Residency audit of an individual claiming a change of domicile to Florida. It was a challenging case which ended with a favorable result.

Domicile is a very complex issue. In order to present a strong case for a domicile change, many factors need to be considered. My many years as a District Audit Manager for New York State Taxation and Finance give me unique experience which enables me to see the finer points of a domicile audit and to complete them favorably.

Sales and Use Tax
We are also having tremendous success with Use Tax issues. Has New York State charged you with use tax on items purchased?

If you’re having a New York State audit, please call Brian Gordon at 516-938-5219 or email at bgordon@st-cpas.com.

Look for me at upcoming speaking events in the NYC metropolitan area for NCCPAP and NYSSCPA. I will be speaking on NYS Sales Tax and Residency Audits and Corporation Tax Reform.

For more information regarding State and Local Taxes, please visit
Brian Gordon's S.A.L.T Blog at:
www.st-cpas.com/blog.