The BR State + Local Tax Spotlight: March 2023
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Note from the Editors
Welcome to the March 2023 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant legislative developments and judicial decisions helps tax departments function more efficiently, along with improving strategy and planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business.
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 Joshua M. Sivin
ARTICLES
New York City UBT Addback Upheld for Payment by Partnership to Related S-DISC under “Third-Party Payment Rule”
By Irwin M. Slomka
Commission payments made by a New York City-based partnership to an S-DISC, whose shareholders were all partners in the partnership, were subject to the unincorporated business tax (“UBT”) addback as nondeductible payments to partners, according to a recent decision of the New York City Tax Appeals Tribunal. Read More >>
Delaware Loses its Latest Grab for Purported Unclaimed Property
By Mitchell A. Newmark
Delaware has maintained a nearly 60-year death-grip on its lucrative funding source of abandoned and unclaimed property. Read More >>
New York State ALJ Determines Vendor Management Services Provided in Conjunction with Software are Subject to Sales Tax as the Sale of Prewritten Software
By Kara M. Kraman
An Administrative Law Judge (“ALJ”) recently found that a taxpayer’s vendor and labor management services, which were provided in conjunction with the grant of a software license, were subject to sales tax as the sale of prewritten software. 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. We invite you to attend, listen, and learn as our experienced 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 >>