202110.27
0

New York—Sales and Use Tax: Motion to Reargue Denied

by Chanel Christoff Davis in New York, Sales Tax, Uncategorized

Taxpayers’ petition for revision of determinations or refund of New York State sales and use taxes was denied. The taxpayers did not set forth a reason that would require the Division of Tax Appeals to reconsider its prior determination. Instead, the taxpayers claimed that the administrative law judge failed to address their argument based on…

202012.09
0

New York—Sales and Use Tax: Collagen Wound Dressings and Membranes Exempt as Products Consumed for Preservation of Human Health

by Chanel Christoff Davis in New York, Sales Tax

NEW YORK – The sales of collagen wound dressings and membranes intended for use during dental surgery were not exempt from New York sales tax as a prosthetic aid because they did not completely or partially replace a missing body part or replace the function of a permanently inoperative or permanently malfunctioning body part. However,…