In This Issue:

- New York’s Highest Court Holds Retroactive Changes to Empire Zones Tax Credit Program Unconstitutional

- Tribunal Upholds Applicability of Sales Tax to Environmental Testing and Monitoring Services

- ALJ Holds a Partial Day is Enough for Residency Day Count

- Oxygen Cylinders Held Not Purchased for Resale

- Insights in Brief

- Excerpt from New York’s Highest Court Holds Retroactive Changes to Empire Zones Tax Credit Program Unconstitutional -

The Court of Appeals has held that 2009 amendments to the New York Empire Zones Tax Credit Program, which authorized the retroactive denial of tax credits, violated the taxpayer’s rights under the Due Process Clause and were therefore invalid. James Square Associates LP, et al. v. Dennis Mullen, Commissioner, N.Y.S. Dep’t of Economic Development, et al., No. 88, NY Slip Op. 3935 (N.Y. Jun. 4, 2013). The Court affirmed several Appellate Division decisions holding that the amendments should not be applied retroactively, but did so on slightly different grounds.