Small business owners often make the mistake of creating jobs for the people they have, rather than putting employees into positions the business needs. To properly staff and run your business, ...

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 ...

An administrative law judge in the New York State Division of Tax Appeals rejected the state’s position that a taxpayer providing a web-based service which allowed clients to identify effective and ...