Part-Time Residents; Use Of Catalogues

The New York State Tax Appeals Tribunal has issued the final word, at least for now, on how part-year residents determine how much of their income is subject to New York personal income tax. The State Tribunal also issued two noteworthy decisions regarding sales and use tax; one regarding 'use' of catalogues sent into New York and the other involving a sales tax deficiency based upon information gathered from the taxpayer's suppliers. Finally, a recent case in the New York City Tax Appeals Tribunal highlights a difference between New York State and New York City law on when a taxpayer can have a prepayment hearing protesting a notice issued by the tax department.