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October192020
Change of NY Domicile Successful by Dumping Old Girlfriend; Keeping Old Dog

In light of the current COVID-19-inspired flight from New York, it is worth revisiting the issue of change of domicile. A New York State Tax Appeals Tribunal Decision[1] held that […]

October122020
New Jersey Enacts Millionaires Tax ‰ÛÓ Immediate Action Required

My colleagues Sarah Kim J.D., LL.M. and Ken Maeng, J.D. examine New Jersey’s recently signed fiscal 2021 budget which includes a so-called ‰ÛÏmillionaires tax‰Û and will require immediate action by […]

October052020
State Tax Debts: Don’t Believe Everything You Read

This week’s post is unusual in that it takes us to two very disparate points in time: The first being sometime last week, and the second being the third grade. […]

September212020
New Internet Taxes and Wayfair? Don’t Forget the Use Tax

Many science fiction adventures have posited the idea of a parallel universe, but to my knowledge, we have not found intelligent life out there yet. Readers don’t fret. If you […]

September082020
New York City Interest Rate Reduction for Late Payment of Real Property Taxes

My colleague Richard Goldstein reports on recent New York City legislation reducing the late payment interest rate for property taxes due on July 1, 2020 for eligible property owners impacted […]

August312020
Who Let the Dog Out? – Legislation by Administration Leads to Confusion

I’ve never been without a pet and have always considered them to be family members, not tangible personal property. Apparently, the New York State Department of Taxation and Finance agreed […]

August032020
NYC Unincorporated Business Tax – Impact of Telecommuting on Allocation of Income from Taxable Services

Service businesses subject to the NYC Unincorporated Business Tax may see a significant reduction in their 2020 UBT liability due to employees and agents working from home outside of New […]

July202020
Eyes on the Mega Millions Jackpot? Better Read this First

State tax planning and the lottery; what does that have to do with me? I buy a ticket, I win, I pay my federal and resident state tax, and I […]

June292020
NYC Council Approves Bill to Reduce Interest Rate for Late Payments of Certain Property Tax Payments Due July 1, 2020

On June 25, 2020, the New York City (NYC) Council approved a bill to reduce the interest rate for late payments of certain NYC real estate taxes due on July […]