Joseph Lipari (NYLJ/Rick Kopstein)
For a tax professional, one of the most tedious requirements of the job is sifting through (on paper or online) opinions issued each week by the various courts and trying to determine which decisions are relevant to issues faced by our clients. On first glance, the recent case, In re SuperMedia, DTA No. 826264 (N.Y. Div. Tax App., May 25, 2017), appeared to be one that could be skipped since it deals with the sales tax of “yellow pages” phone books, an industry with few participants. However, the particular issue in the case, whether certain commercial delivery services qualified as “common carriers,” is of high importance to sellers and buyers of art. The narrow definition of the term advanced by the Tax Department and accepted by the administrative law judge (ALJ), is likely to dictate how art shipments will be arranged for the foreseeable future.
To view this content, please continue to Lexis Advance®.
Not a Lexis Advance® Subscriber? Subscribe Now
LexisNexis® is now the exclusive third party online distributor of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® customers will be able to access and use ALM's content by subscribing to the LexisNexis® services via Lexis Advance®. This includes content from the National Law Journal®, The American Lawyer®, Law Technology News®, The New York Law Journal® and Corporate Counsel®, as well as ALM's other newspapers, directories, legal treatises, published and unpublished court opinions, and other sources of legal information.
ALM's content plays a significant role in your work and research, and now through this alliance LexisNexis® will bring you access to an even more comprehensive collection of legal content.
For questions call 1-877-256-2472 or contact us at email@example.com