With this blog, we hope to keep you up to date on impactful changes in the sales tax compliance, especially in New York State. The All About Sales Tax blog is written by a team of Hodgson Russ tax attorneys and its primary author, Joe Endres. The blog will review legislative and administrative changes in the sales tax; we’ll discuss new sales tax case law; and highlight the enforcement initiatives and tactics we’re seeing while defending businesses in sales tax audits.

Sales Tax Cases from the TiNY Blog for September 27, 2024

Here are the sales tax cases from the TiNY Report for the week of September 27, 2024.

Determinations

Matter of Khooliang (Supervising ALJ Gardiner, September 12, 2024); Articles 28 and 29/DTA’s jurisdiction (Pete Calleri).

The petition in this matter did not include a copy of the statutory notice being protested in violation of NYCRR 3000.3(b)(8). The DTA made a written request that Petitioner remedy this error, but Petitioner did not provide the information requested. Accordingly, the petition was dismissed.

Matter of Gonzalez (Supervising ALJ Gardiner, September 12, 2024); Article 22/DTA’s jurisdiction (Pete Calleri).

The petition in this matter was unsigned in violation of 20 NYCRR 3000.3(b)(7). The DTA made a written request that Petitioner sign the petition, but she failed to do so. Accordingly, the petition was dismissed.

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