Division of Tax Appeals Administrative Law Judge determined Sunoco’s sale of oil pursuant to buy or sell arrangements was not a sale for purposes of computing New York State Article 9-A sales factor. The Matter of Sunoco Inc. Combined Affiliates could impact the definition of sale.
I missed posting the May 4 edition of TiNY. I summarize the three timies that hit the DTA’s website on “Star Wars Day,” below. I couldn’t cover those cases that week because I was too.