A blog post

A Warning If You Teach in New York

Posted on the 23 February, 2010 at 10:00 am Written by in Taxes

I don’t live in New York. I live in Kentucky. I do have friends who live in upstate new York.Visited them last summer. Pretty enough, although I am a little iffy about the aesthetics of windmills in the Mohawk Valley area.

The preceding is to say: I don’t hate New York. Sometimes though I do have to wonder about their tax policies. Have you heard about New Yorkers who try to move to Florida? Why, there is a virtual cottage industry built-up around proving to New York that you really, truly and genuinely left their state without intent of returning. New York of course has no intention of believing you. You may have a Florida, or Arizona, or Texas address, but you secretly long to return to New York. Your heart is still tied to the Big Apple. No sir, you have not truly moved your domicile, so New York still has some tax sway over you. Well, now you have articles, seminars and presentations for CPAs on how to represent the New York client making a break for it.

In that spirit, here is something recent concerning New York sales and use tax. 

Say that you are a professor at a New York college. Say that you receive unsolicited college textbooks. Could happen. You teach. You need a textbook for your course. The textbook publishers know this. They send books out to professors like you in the hope that you will pick up their title.

Sweet. You got a book you did not ask for and have no intention of paying for. What could go wrong?

The New York State Department of Taxation and Finance ruled on February 8, 2010 (in TSB-A-10(3)S) that you have to pay use tax on that book.

That’s what could go wrong.