Sales, Use and Other Transfer Taxes in M&A | Practical Law

Sales, Use and Other Transfer Taxes in M&A | Practical Law

An overview of the state and local, non-income taxes that can impact an M&A transaction. This Practice Note discusses the form of an M&A transaction for tax purposes, as well as the sales and uses taxes, stock transfer taxes, and real estate transfer taxes that can apply to an M&A transaction. It provides a general overview of non-income, state, and local tax issues for M&A transactions with specific examples from New York State.

Sales, Use and Other Transfer Taxes in M&A

Practical Law Practice Note w-005-0775 (Approx. 17 pages)

Sales, Use and Other Transfer Taxes in M&A

by Practical Law Corporate & Securities
Maintained • New York, USA (National/Federal)
An overview of the state and local, non-income taxes that can impact an M&A transaction. This Practice Note discusses the form of an M&A transaction for tax purposes, as well as the sales and uses taxes, stock transfer taxes, and real estate transfer taxes that can apply to an M&A transaction. It provides a general overview of non-income, state, and local tax issues for M&A transactions with specific examples from New York State.