Joe, Josh Lawrence, and Joe Endres continue their conversation around the sales tax issues faced by developers and contractors. In this episode, they focus on the importance of diligent record keeping, including the issuance of capital improvement certificates using the proper chain of command. The panel notes the impact of record-keeping on audit preparation.

Joe is joined by Hodgson Russ attorneys Joseph Endres and Joshua Lawrence to discuss common sales tax issues faced by Contractors & Construction companies. The panel dives into New York’s rules for capital improvements, including the nuances that can turn a real property project from a nontaxable capital improvement into a taxable construction. The panel also highlights some other common issues and areas of tax concern for those working in the real estate development space.

In the final part of our trilogy on taxing sales of software, Joe, Craig Reilly, and Joseph Endres dig into the details of how New York audits companies that sell software. The panel breaks down common audit areas, good record keeping, and use tax concerns. The panel concludes by analyzing software as a service and the taxation of digital products in the Metaverse Era.

Joe, Craig Reilly, and Joseph Endres continue their conversation on common sales tax issues faced by software vendors, including the intricate web of multistate rules on taxability and sourcing. The panel also dives in to the question of defining the primary function of a service and how the primary function analysis weighs more heavily on vendors of software, given how many states tax (or don’t tax) sales of SaaS.

Joe is joined by Hodgson Russ Partners Joseph Endres & Craig Reilly to discuss the nuances of selling software in the modern era. The evolution of software as a service (“SaaS”) has complicated the multistate tax rules for those selling and buying SaaS. The panel breaks down some of the high-level issues that SaaS vendors face when navigating their tax obligations across the U.S.

Joe, Mark Klein, and Andrew Wright continue their discussion about common tax residency errors, and the panel delves into topics that frequently create unnecessary difficulty in New York State audits. Everything from “country club advice” to errors in the tax return, this episode is a must listen for anyone considering making a move out of state.

Joe is joined by Mark Klein and Andrew Wright to discuss some of the most common errors in the world of tax residency. The panel discussed misconceptions related to changing your residency, such as misunderstanding surrounding the six months and a day test and failing to move near and dear items to your new home. These common mistakes can derail and otherwise carefully planned move for taxpayers who are not careful.

Joe and Dan continue their discussion on California’s tax residency rules, and they delve into the complexity and ambiguity of California’s temporary/transitory purpose test. They highlight the unique rules associated with the test, and they discuss how California leans on the objective factors in its “closest connections test” when the temporary/transitory analysis doesn’t result in a firm domicile determination.