About Sales Tax and New York Construction Industry Attorney

    • Brian_AboutUs


      Brian G. Cunningham is the author of Sales and Use Tax and the New York Construction Industry, published by the New York State Bar Association. The book is a comprehensive examination of sales and use tax law as applied to the New York construction industry. Brian writes and publishes his free NYS Sales Tax E-Mail Updates on a regular basis. Brian has also been published in One On One, a publication of the General Practice and Small & Solo Firm Sections of the New York State Bar Association. He has had articles published in the Building Contractors Association Bulletin.

      Brian is a graduate of Chaminade High School, Syracuse University’s S.I. Newhouse School of Public Communications and University of Bridgeport School of Law (now Quinnipiac University School of Law). Admitted to the New York Bar in 1992, Brian G. Cunningham is also admitted to practice before the United States Southern District Court of New York. Brian is a member of the New York State Bar Association where he is a member of the General Practice and Solo and Small Firm Sections.

Brian lectures regularly on the issue of sales tax and the New York construction and real estate industries. His seminar course has been accredited by the New York State Education Department. To see an excerpt from the seminar, click here.Brian is also proud of his public sector service. From 1998 to January 2006, he served as counsel to New York State Assemblywoman Maureen O’Connell of Long Island and now serves as Chairman of the Village of Williston Park Board of Zoning Appeals.

Brian is well informed and knowledgeable in the area of Sales and Use tax applicability in New York and potential liability for General Contractors and Construction Managers when not in compliance with the Rulings of the NY State Dept of Taxation and Finance.
He worked directly with some of our clients to clarify interpretations of NY Sales and Use Tax applicability in areas that appeared unclear on the surface. He also contacted the States Department of Taxation for areas that were needing clarification

Biographical Details

    • Brian CunninghamBrian_PracticeAreas
      Author: “Sales and Use Tax and the New York Construction Industry”, NYS Bar Association, 2005, 2nd Edition 2011. Author and Publisher: “New York State Sales Tax E-Mail Update”, 2003-present. Lecturer: Sales and Use Tax and the New York State Construction Industry seminar, 2003-present. Counsel to NYS Assemblywoman Maureen O’Connell, 1998-2005. Member of Board of Zoning Appeals, Village of Williston Park, 2005-present, Chairman 2008-present. Author: “NYS Department of Taxation and Finance Announces Voluntary Disclosure and Compliance Program”, Building Contractors Association Bulletin, Fall 2008. Author: “Twitter Me This: Do Employees Risk Liability Goggling Employees or Monitoring Social Network Activities?”, Building Contractors Association Bulletin, Fall 2009. Author: “Changes to Prompt Payment Law Chip Away at Freedom to Contract”, Building Contractors Association Bulletin, Spring 2010. Author: “New York State Construction Industry Fair Play Act”, Building Contractors Association Bulletin, Fall 2010.
    • For Information on New York Sales Tax Audits contact Mr. Cunningham at 212-679-0404