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Roger Cukras Leads Discussion on Sales Tax as it Relates to the Sale of Business at ABA Tax Section Midyear Me


​On January 20, 2017 at the ABA Tax Section Midyear Meeting, Roger Cukras led a discussion regarding state tax issues on mergers and how to avoid adverse consequences. 

The states have not taken a consistent approach to the imposition of sales taxes on corporate organizations, reorganizations, acquisitions, and liquidations. The statutes are often poorly designed and they have illogical and haphazard consequences, treating economically identical transactions in different ways and different transactions similarly.  

During this forum, Roger encouraged discussion, interpretation and thought leadership surrounding the issues of sales tax as it relates to the sale of business.  

Roger Cukras is a partner at Ingram Yuzek Gainen Carroll & Bertolotti, LLP and  focuses his practice on state and local taxation with a particular emphasis on New York State, New York City, New Jersey, Connecticut and California. Roger has been a frequent lecturer at NYU’s Annual State and Local Taxation program, appearing as a panel member for “Ask the Experts Anything.” This NYU program is one of the most widely attended state and local forums in the country.