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 ...
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 ...
News Medical

Pulmonary Function Tests in COPD Progression Monitoring

What are pulmonary function tests? Pulmonary function tests (PFTs) are tests of lung function. They are intended to evaluate and monitor chronic obstructive pulmonary disease (COPD). COPD is ...