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Administrative Law Judge ALJ recently found that taxpayer’s vendor and labor management services, provided in conjunction with grant of software license, subject to sales tax as sale of prewritten software. Matter of Beeline.com, Inc., DTA Nos. 829516.

An Administrative Law Judge (“ALJ”) recently determined that an individual member of a limited liability company (“LLC”) was personally liable for an LLC’s sales tax deficiency, both...

An Administrative Law Judge (“ALJ”) recently issued a determination cancelling the notices of determination issues by the New York State Department of Taxation and Finance and finding...