In This Issue:

The Top 10 New York Tax Highlights of 2013; New York City Permitted to Collect Hotel Tax Prior to Explicit Statutory Authority; Appellate Division Reinstates Tax Exemption for Public Parking Facilities; State Tribunal Rejects Taxpayer’s Attempt to Apply Federal TEFRA Requirements to Article 9-A; City Hotel Tax Rate Reinstated Avoiding Hotel Industry Dilemma; and Insights in Brief.

Excerpt from The Top 10 New York Tax Highlights of 2013 -

The New Year 2014 is now upon us, and this is the time of year for “Top 10” lists. We now look back with our own list of the Top 10 New York tax highlights of 2013.