The BR State + Local Tax Spotlight: March 2022
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Note from the Editors
Welcome to the March 2022 edition of The BR State + Local Tax Spotlight. We understand the unique demands of staying on top of important State + Local Tax developments, which happen frequently and across numerous jurisdictions. Staying updated on significant legislative developments and judicial decisions helps tax departments function more efficiently and improves strategy and planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight for you important State + Local Tax developments that could impact your business. In this issue, we will be covering:
- A recent Washington Superior Court decision invalidating the state’s new Capital Gains Tax;
- The New York State Department of Taxation and Finance’s recently revised Nonresident Audit Guidelines; and
- A recent New York tax appeals tribunal decision determining IT security services were subject to state sales tax because it enabled customers to prevent, detect, respond to, and predict cyberattacks.
We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.
Eugene J. Gibilaro and Anna Uger
ARTICLES
Look at What the Tax Does and Raise Everything to Win!
By Mitchell A. Newmark
The Washington State Superior Court, Douglas County, (“Superior Court”) recently relied on the Washington State Constitution to invalidate the new Washington Capital Gains Tax (“WACGT”). Read More »
New York State Updates Nonresident Audit Guidelines
By Kara M. Kraman
The New York State Department of Taxation and Finance recently revised its Nonresident Audit Guidelines for the first time in seven years. This updated version, issued in December 2021, replaces the guidelines that were issued in June 2014. Read More »
Tax Appeals Tribunal Upholds Imposition of New York Sales Tax on IT Security Services
By Irwin M. Slomka
The New York State sales tax on “protective and detective services” has been given an expansive reading by the New York State Tax Appeals Tribunal in a decision involving information technology (“IT”) security services. Read More »
WHAT’S SHAKING: BLANK ROME STATE + LOCAL TAX ROUNDUP
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. We invite you to attend, listen, and learn as our State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More »