New York's Personal Income Tax applies to individuals who are nonresidents of the state. The corporate franchise tax applies to corporations engaged in business both inside and outside the state. Like most states, New York provides a detailed set of rules to determine the portion of the income nonresidents and corporations earn that the state may tax. Matter of Breitman,1 a recent determination by an administrative law judge of the Division of Tax Appeals, provides a useful explanation of many of the rules.
Steven Breitman, a New York nonresident, owned SEBCO, an S corporation that provided laundry facilities in apartment buildings. SEBCO leased space in buildings in which it installed, maintained, and serviced coin-operated washers and dryers. During the years at issue, SEBCO operated its business in over 4,000 locations over several states, including New York, New Jersey, and Pennsylvania.
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