JD Supra

Two New York Administrative Law Judges Reject Imposition of Sales Tax Where “Primary Function” is Not an Information Service

Two recent New York State decisions illustrate the importance of the “primary function” test for determining taxability under the New York State sales tax, in both cases involving the tax on ...
JD Supra

Three Strikes, You’re Out! New York Has Another Miss in Sales Tax Case Against a Service Provider Under the “Primary Function” Test

An administrative law judge (“ALJ”) in the New York State Division of Tax Appeals cancelled the New York State Division of Taxation’s notice of determination asserting sales tax on petitioner’s ...

The Rise of the Self-Serve Blood Test

The start-up Function will send practically anyone to a lab for extensive medical testing, no physical required. Is that a ...