In their Taxation column, Ezra Dyckman, a member of Roberts & Holland, and Lana Kalickstein, of counsel to the firm. write that a recent opinion is a helpful reaffirmation of the Department's position on how to determine whether an employer/employee relationship exists for purposes of the employee wage exemption to sales tax.
Advisory Opinion Guides Property Owners on Sales Tax
New York Law Journal
February 27, 2013
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