Try our Advanced Search for more refined results

Expert Analysis

Environmental Property Services Now More 'Tax'ing In NY

Law360, New York (July 20, 2012, 1:05 PM EDT) -- Is a taxpayer that pays for environmental testing and monitoring services also required to pay sales tax on those portions of the services that do not involve the environmental cleanup of real property? A New York state administrative law judge (ALJ), applying the "primary function" test, has held that the services in their entirety constitute "maintaining, servicing or repairing real property," and thus are subject to New York State sales tax. Matter of Exxon Mobil Corp., DTA No. 823437 (N.Y.S. Div. of Tax App. May 24, 2012)....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Companies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!