Craig Fields
As seen in:
The National Law Review,
Westlaw Today
Videographer | Podcaster | Photographer. Co-Creator of the podcast @filmisworthit | Always behind a 🎥, 📷 or 🎧🎤
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Articles by Craig Fields
NYS Issues Invalid Tax Notice So Responsible Person Is Not Liable for Sales Tax
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NYS Issues Invalid Tax Notice So Responsible Person Is Not Liable for Sales Tax
Since the New York State Division of Taxation (“Division”) issued the wrong notice to an admittedly “responsible person,” an Administrative Law Judge (“ALJ”) held that no liability could be imposed on her for the sales taxes owed by the company. Matter of Calvano, DTA No. 851521 (Sept. 3, 2026). This case confirms that when the Tax Law requires certain procedures be followed, the Division cannot ignore those requirements.
Indiana Department Rules Cloud-Based Services Not Subject to Sales Tax
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Indiana Department Rules Cloud-Based Services Not Subject to Sales Tax
The Indiana Department of Revenue determined that a company’s charges for accessing its cloud-based educational services through a web-based platform with optional downloaded software are not subject to sales tax. Ind. Rev. Rul. # 2026-04-RST (June 26, 2026). This ruling should assist other companies that provide similar services. The Facts: The company provides educational and training services that offer customers an opportunity to test and develop their trading and risk management skills.
Plain and Ordinary Meaning of Exemption Statute Results in Indiana Use Tax Victory
The Indiana Tax Court agreed that a telecommunications company’s use of cell phones is exempt from use tax. New Cingular Wireless PCS, LLC v. Ind. Dep’t of Rev., Case No. 24T-TA-00004 (Mar. 31, 2026). The Facts: New Cingular Wireless PCS, LLC (“New Cingular”) is a telecommunications company that sells retail wireless telecommunications services and mobile phones. It purchased cell phones for the purpose of reselling them to its customers.
Perseverance Leads to Victory in New York Sales Tax Dispute
The New York Appellate Division, Third Department, held that a vehicle fleet management company properly took credits on its sales tax returns for sales taxes refunded to its lessees based on adjustments that it made...
New York Court Holds Company Properly Took Credits for Tax Return
The New York Appellate Division, Third Department, held that a vehicle fleet management company properly took credits on its sales tax returns for sales taxes refunded to its lessees based on adjustments that it made at the conclusion of the lease agreements. Gelco Corp. v. New York Tax Appeals Tribunal, CV-24-1376 (Feb. 5, 2026).
Taxpayer Fails to Overcome California Assessment Based on Federal Change
The California Office of Tax Appeals sustained the majority of a proposed assessment resulting from a federal change as the taxpayer did not provide sufficient evidence to overcome the assertion of additional tax. In re: G. Barraza, OTA Case No. 231214989 (Apr. 25, 2025). This decision demonstrates the importance of providing sufficient evidence to win a case. The Facts: Mr. G.
Pennsylvania Supreme Court Confirms Violation of Uniformity Claus
The Pennsylvania Supreme Court has affirmed the Commonwealth Court and ruled that Pittsburgh’s Non-Resident Sports Facility Usage Fee (“Facility Fee”) unconstitutionally discriminates against nonresidents in violation of Pennsylvania’s Uniformity Clause. National Hockey League Players’ Ass’n v. City of Pittsburgh, No. 20 WAP 2024 (PA Sept. 25, 2025). This case demonstrates that in those states that have a uniformity clause in their constitutions, it can be a powerful tool in challenging a tax.
Internet Tax Freedom Act Preempts New York’s Imposition of Tax
The New York State Tax Appeals Tribunal, affirming an Administrative Law Judge, held that the Internet Tax Freedom Act prohibits the Division of Taxation from subjecting to tax the receipts that Verizon New York, Inc. receives from its sales of internet access. In Re: Verizon New York Inc., DTA No. 829240 (NYS Tax App. Trib July 21, 2025). The Facts: At issue were two types of services that allow access to the Internet.
New Hires More Likely to Fall for Phishing + Social Engineering Attacks
When assessing cybersecurity risk in your organization, it is important to understand your users and their behavior. A new study by Keepnet sheds light on new hire behavior concerning phishing susceptibility. According to its recent survey, the 2025 New Hires Phishing Susceptibility Report, a whopping “71% of new hires click on phishing emails within 3 months” of starting their position. New hires are 44% more likely to fall for phishing and social media attacks than seasoned employees.
STIR(red) and SHAKEN: How McLaughlin is Changing TCPA and TRACED Act Enforcement
Well, well, well—McLaughlin Chiropractic v. McKesson has truly stirred up the legal landscape—or better yet, shaken an imbalanced tower of FCC interpretations and court splits surrounding one of the most litigated federal statutes: our beloved TCPA. And TCPAWorld is no stranger to this ever-shifting landscape—or the tangled web of regulations that define both compliance and the defense of what has become a cash cow of litigation. In McLaughlin Chiropractic v.
New Jersey Required to Turn Square Corners and Pay Untimely Filed Refund Claim
The New Jersey Tax Court has required the Director of the Division of Taxation to turn square corners and pay a refund despite the claim not being timely filed. The ARC/Mercer, Inc. v. Dir., Div. of Tax’n, Docket No. 007970-2024 (N.J. Tax Ct. May 8, 2025). The Facts: New Jersey imposes a mansion tax on the sales price of certain types of properties including certain commercial properties. The Legislature, however, exempted I.R.C. § 501(c)(3) entities from the mansion tax. The ARC/Mercer, Inc.
Arkansas Court Rules Franchise Sale Proceeds Are Nonbusiness Inco
Consistent with the decisions in several other states interpreting the Uniform Division of Income for Tax Purposes Act’s (“UDIPTA”) definition of nonbusiness income, an Arkansas Circuit Court concluded that gains from the sales of franchises constituted nonbusiness income since the company was not in the business of disposing of franchises. United States Beef Corp. v. Walther, Case No. 60 CV-22-2158 (Ark. Cir. Ct. Pulaski Cty. Mar.
LLC’s Splitting into Six Companies Not Subject to Pennsylvania Realty Transfer Tax
The Pennsylvania Commonwealth Court held that the statutory division of a limited liability company (“LLC”) which resulted in the original LLC and five new companies—with each of the new companies owning a portion of the real estate of the original LLC—was not subject to state and local realty transfer tax as there was no transfer of real estate as contemplated by the statute. Kunj Harrisburg LLC, et. al. v. Commonwealth, No. 390 F.R. 2020 (Pa. Cmwlth. Jan. 10, 2025).
Kentucky Court Issues Permanent Injunction of Law Discriminating Against Interstate Commerce
A U.S. District Court ruled that a Kentucky statute that requires the State’s Public Service Commission (“PSC”) to compute the reasonableness of the rates that utilities charge consumers by reducing fuel costs by any severance tax imposed by any jurisdiction unconstitutionally discriminates against interstate commerce and, therefore, granted an Illinois utility’s request for a permanent injunction of the law. Foresight Coal Sales LLC v. Chandler, Civil No. 3:21-cv-00016-GFVT (ED KY, Central Div.
CFIUS Fines T-Mobile $60 Million Over Unauthorized Data Access and Breach Response
On August 14, 2024, the Committee on Foreign Investment in the United States (“CFIUS”) disclosed that it had assessed a $60 million penalty against T-Mobile US, Inc. (“T-Mobile”) in connection with unauthorized data access incidents following T-Mobile’s 2020 merger (the “Merger”) with Sprint Corporation (“Sprint”). CFIUS is a U.S. government interagency body with regulatory authority over certain investments by foreign persons in U.S. businesses that may pose risks to U.S. national security.
Despite Being an Officer and Previously Writing Checks for a Business, New York Concludes Individual Is Not a Responsible Person
Although a person having an officer title, being listed on tax documents as a “responsible person,” and having check signing authority will usually be found to be a “responsible person” for New York sales and use tax purposes, an individual was able to overcome this with the power of uncontroverted testimony. In re: Richard E. Saslaw, DTA No. 830808 (N.Y.S. Div. of Tax App., July 11, 2024).
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