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,...
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