Expat Resources

CT - 2025-2026 prepaid wireless E 9-1-1 fee announced
Effective July 1, 2025, through June 30, 2026, the Connecticut prepaid wireless E 9-1-1 fee that retailers of prepaid wireless telecommunications service are required to collect from consumers is $0.6...

NJ - Petroleum products gross receipt rates unchanged
he New Jersey petroleum products gross receipt tax rates are unchanged for the period July 1 through September 30, 2025. The existing rates are:gasoline and LPG: 34.4 cents per gallon;diesel: 38.4 cen...

NY - LLC members entitled to nonrecognition of gain from like-kind exchange
In a New York personal income tax case involving an LLC that owned an apartment building, the LLC members qualified for nonrecognition of gain from a like-kind exchange under IRC Sec. 1031 when the bu...