State Tax Talks with Joe Tantillo

Joe is joined by Joe Endres to discuss the ins and outs of New York’s rules for Abandoned Property audits. In this episode, the two Joes discuss the definition of Abandoned Property and New York’s rules for reporting and remitting unclaimed funds to the state.

Joe, Chris Doyle, Dan Kelly, and Bill Turkovich continue their discussion of tax considerations related to the sale of a business. In the final part of this series, the panel discusses some common issues related to cross-border nexus and tax issues that can arise in cross-border deal work. The panel concludes the conversation by highlighting the issues sellers should consider prior to a transactio...

Joe, Joseph, and Josh close out their discussion on common sales tax issues faced by Contractors & Construction companies.

On the new episode of State Tax Talks with Joe Tantillo, Joe is joined by Drew Wright and Brandon Bourg to discuss why more taxpayers could leave New York City in light of Mayor Mamdani’s proposed tax increases. The discussion includes a review of recent taxpayer migration trends in and out of New York, an overview of New York City’s residency rules, what taxpayers thinking about leaving need to k...

Joe, Chris Doyle, Dan Kelly, and Bill Turkovich continue their discussion of tax considerations related to the sale of a business. In this episode, the panel discusses the approach to a transaction’s Due Diligence process and the multistate tax issues that can impact a deal. The group talks about how unknown state-tax exposure can complicate a transaction and how to plan ahead.

Joe is joined by Chris Doyle, Dan Kelly, and Bill Turkovich to discuss common state and federal tax considerations for selling your business. The group discusses key issues in the minds of buyers and sellers when approaching a transaction, and they talk about common tax consequences related to entity selection and deal structure. Finally, the group provides a high-level analysis of F-Reorganizatio...

Joe, Tim Noonan, and Andrew Wright bring their discussion of partnership tax issues to a close. The group discusses New York’s sourcing rules for partnership income from the sale of various intangible assets and New York’s special rules for sourcing gain from a deemed asset sale.

Joe, Tim Noonan, and Andrew Wright continue discussing various tax issues related to Partnerships and Nonresident Partners. In this episode, the panel dives deep into New York’s sourcing rules for ordinary income, including an analysis of the rules used to calculate a partnership’s New York business allocation percentage.

Joe is joined by Tim Noonan and Andrew Wright to discuss hot button issues related to state-taxation of partnerships and, more significantly, nonresident partners. The panel discusses the increase in audit activity related to various partnership issues and provides a high-level analysis of basic nexus considerations for partnerships. Finally, the panel discusses issues related to the Pass-Through...

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.

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 issue...

In the final part of our trilogy on taxing sales of software, Joe, Craig Reilly, and Joseph Endres dig into the details of how New York audits companies that sell software. The panel breaks down common audit areas, good record keeping, and use tax concerns. The panel concludes by analyzing software as a service and the taxation of digital products in the Metaverse Era.

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 t...

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.

Joe, Mark Klein, and Andrew Wright continue their discussion about common tax residency errors, and the panel delves into topics that frequently create unnecessary difficulty in New York State audits. Everything from “country club advice” to errors in the tax return, this episode is a must listen for anyone considering making a move out of state.

Joe is joined by Mark Klein and Andrew Wright to discuss some of the most common errors in the world of tax residency. The panel discussed misconceptions related to changing your residency, such as misunderstanding surrounding the six months and a day test and failing to move near and dear items to your new home. These common mistakes can derail and otherwise carefully planned move for taxpayers w...

Joe and Dan continue their discussion on California’s tax residency rules, and they delve into the complexity and ambiguity of California’s temporary/transitory purpose test. They highlight the unique rules associated with the test, and they discuss how California leans on the objective factors in its “closest connections test” when the temporary/transitory analysis doesn’t result in a firm domici...

In this episode of State Tax Talks, Joe brings in California tax professional and Hodgson Russ Partner, Daniel Kelly for a nuts and bolts overview of California’s rules on changing your residency for tax purposes. The two start at the top with a discussion on California’s law surrounding domicile as well as a few safe harbor provisions included in the California tax law. California, much like New...

Changing your domicile can be a challenge. Changing your domicile to a foreign country is an even bigger challenge. Joe is joined by Tim Noonan and Diana Mathis for an in-depth discussion of the rules governing changes of residency out of New York to a foreign country. The panel also discusses the 548-Day Rule safe harbor within the New York tax law, which allows people to escape taxation as a res...

In part two of our pass-through entity tax discussion, Joe, Liz, and Chris discuss the nuts and bolts of calculating PTET income for partnerships and S-corporations. The panel also discusses the complexities surrounding the credit and the addback of taxes paid at the individual level in New York. The panel also dives into some of the nuances of the New York City pass-through entity tax as well as...

Joe is joined by Hodgson Russ partners Liz Pascal and Chris Doyle to discuss the nuts and bolts of the pass-through entity tax. The panel begins its discussion with an overview of what exactly a pass-through entity tax is, and how it’s tied to the Tax Cuts and Jobs Act of 2017. The panel also discusses some of the basics of making the PTET election, including who can make the election and when the...

The administrative law judge in the Zelinsky case issued a determination in favor of the tax department. Andrew Wright and Brandon Bourg join Joe Tantillo to discuss the analysis in the determination and break down what this means for the case moving forward. For now, the convenience rule remains good law, but will the analysis hold on appeal? Tune in to hear our thoughts.

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...

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...

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...