New York – Refund Request of Tax Paid Twice to New York and Connecticut Denied

SALT Report 3758 – On December 21, 2015 the Division of Tax Appeals in New York denied petitioners refund request due to strict statutory language related to the customer reimbursement requirement. The petitioner paid tax to two jurisdictions CT and NY and was denied relief in NY because they did not reimburse their customers for the overpayments. The petitioners’ contention is that they paid out of their own pocket the amounts assessed in NY.

For further Information:

http://www.dta.ny.gov/pdf/determinations/826071.det.pdf