Joseph Lipari and Aaron S. Gaynor 'Strata Skin Sciences' Distinguishes Lease of Tangible Property From Services
In a recent Tax Appeals Tribunal decision, 'Strata Skin Sciences', the Tribunal wrestled with, among other issues, distinguishing the lease of tangible personal property provided with certain support services from the provision of services.
June 07, 2022 at 12:15 PM
7 minute read
In a previous edition of this column, we addressed the often murky distinction for sales tax purposes between the taxable sale of intangible software and the non-taxable sale of certain services. See 'MarketShare' Acknowledges Challenge of Distinguishing Consulting, Information Services, and Software, NYLJ (March 1, 2021). In a recent Tax Appeals Tribunal decision, Strata Skin Sciences, DTA No. 828704 (Tax App. Trib., May 5, 2022), the Tribunal wrestled with, among other issues, distinguishing the lease of tangible personal property provided with certain support services from the provision of services.
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