Joe is joined by Tim Noonan and Andrew Wright to discuss hot button issues related to state-taxation of partnerships and, more significantly, nonresident partners. The panel discusses the increase in audit activity related to various partnership issues and provides a high-level analysis of basic nexus considerations for partnerships. Finally, the panel discusses issues related to the Pass-Through Entity Tax.

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.