In GeTtin’ SALTy Episode 83, Nikki Dobay and Glenn Newman examine New York City’s pied-à-terre tax, implementation hurdles, and potential legal challenges.…

Continue Reading GeTtin’ SALTy Episode 83 | New York City’s Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, and a Growing National Trend

The NYC Department of Finance has issued final rules and mailed notices to affected property owners, setting a Sept. 18, 2026, exemption filing deadline. Property owners — especially those holding residences through trusts or entities — may wish to evaluate their eligibility promptly.
Continue Reading NYC DOF Finalizes Rules and Sends Notices Implementing the New Pied-à-Terre Tax

States have the right to tax corporations doing business within their jurisdictions, but, pursuant to a federal law enacted in 1959, are prohibited from taxing net income of a corporation where its in-state activities are limited to the solicitation of orders for tangible personal property that are accepted outside the state and fulfilled by delivery…