In This Issue:

Taxpayer Wins and Loses in Statutory Residency Case; Guidance Issued on Reciprocal Credit for Sales or Use Tax; State Tax Department Issues Guidance on START-UP NY Program; and Insights in Brief.

Excerpt from Taxpayer Wins and Loses in Statutory Residency Case -

In Matter of David J. and Laurie Knoebel, DTA No. 824117 (N.Y.S. Div. of Tax App., Sept. 19, 2013), a New York State Administrative Law Judge held that the taxpayers successfully proved they were not present in New York City for more than 183 days during 2006, but failed to prove they were not present in New York State for more than 183 days during the same year.