NYS Sales and Use Tax

Cunningham LLP NYS Sales and Use TaxThe firm’s truly unique practice area is NYS Sales and Use Tax Law, focusing on the construction industry. As a direct result of representing contractors audited by the New York State Department of Taxation and Finance, we began developing a practice area in sales tax law. We now provide counsel on sales tax related issues to some of the leading and largest contractors and developers in the New York metropolitan area. Cunningham & Cunningham, LLP maintains this unique area of legal practice by providing industry seminars, writing articles, and as authors of the definitive book on sales tax law for the construction and real estate industries, Sales and Use Tax and the New York Construction Industry published by the New York State Bar Association.

This area of practice also includes audit representation for businesses and individuals assessed sales tax liabilities. We perform compliance audits and handle refund claims. The practice has expanded to include clients in other industries such as manufacturing, restaurants and banks. The firm has worked with various business organizations such as the Long Island Association and the Building Contractors Association to draft tax legislation addressing and remedying problem areas in the law.

Brian publishes a free New York sales tax e-mail update for construction and real estate clients, interested attorneys and accountants. Copies can be found on the firm blog.

Sign up for the free update service at brian@cunninghamllp.com for more information about Construction Contractors and New York Sales Tax.

Sales and Use Tax by Brian Cunningham

  • Sales and Use Tax

Key benefits of Sales and Use Tax

– Gain knowledge about basic sales and use tax principles applicable to construction contracts
– Learn what is taxable and who is responsible for collecting the tax
– Access overviews of New York State Department of Taxation and Finance publications, memoranda and advisory opinions affecting New York’s construction industry.

Topics include transactions subject to use tax, exemption certificates, purchases of temporary services, government-funded projects and contracts with private tenants in real property owned by exempt organizations.

Seminar info:

The Sales and Use Tax and the New York Construction Industry seminar covers topics such as taxable versus exempt purchases, exemption certificates, capital improvement projects, tax exempt organization projects, agency relationships, equipment rentals, material purchases and temporary facilities.

To see an excerpt from the seminar, click here.