New York – In a reversal, appeals court upholds Metropolitan Transportation Authority payroll tax

The New York Supreme Court, Appellate Division, concluded the Metropolitan Commuter Transportation Mobility Tax served a statewide concern and, therefore, was not in violation of home rule provisions contained in the state’s constitution. The decision overturns a trial court decision that conflicted with at least four other rulings that upheld the tax.  While the decision may be appealed, the potential refund opportunities remain questionable. [Mangano et al., v. Silver, et al., New York Supreme Court, Appellate Division, 2nd Department, No. 04783, 6/26/13]

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