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Articles Posted in Market-Based Sourcing

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NYS “Service” vs. “Other Business Receipts” Sourcing Decision

The New York State Tax Appeals Tribunal (TAT) issued a decision that addresses sourcing “services” vs. the catch-all “other business receipts” for years prior to New York Tax Reform (tax years beginning prior to 1/1/2015). The TAT found that the taxpayer, who provided electronic litigation support to its clients, was…