Administrative Decisions on withholding, use tax

The Division of Taxation yesterday posted two new Administrative Decisions:

• Administrative Decision 2015-03 focuses on whether an employer owes penalty and interest on personal income tax withholding that the employer turned over to its payroll company, which then entered bankruptcy proceedings and did not transmit the withholding to the Division of Taxation.
• Administrative Decision 2015-04 looks at whether a group of restaurants owe use tax, interest, and penalty on the value of complimentary drinks given to patrons or prospective patrons.