The enforcement of the District's tax laws had previously been left exclusively to government agencies; a newly enacted bill will make the District one of a few jurisdictions to allow relators to bring qui tam suits alleging...more
The new tax takes effect on January 1, 2022, and will be imposed on businesses in which the highest-paid executive’s total compensation is more than 100 times the median San Francisco-based employee compensation.
San...more
11/30/2020
/ California ,
Employee Benefits ,
Executive Compensation ,
Gross Receipts ,
Gross Receipts Tax ,
Local Ordinance ,
Local Taxes ,
San Francisco ,
Small Business ,
Tax Liability ,
Wage and Hour
California A.B. 85, signed by Governor Newsom on June 29, 2020, suspends the use of .NOLs for tax years beginning in 2020, 2021, and 2022. The NOL suspension applies to both individuals and corporations with more than $1...more
Kaestner ruled that a state's taxation of a trust's income, where the only connection to the state was an in-state beneficiary, violates the Due Process Clause.
On June 21, 2019, the United States Supreme Court unanimously...more
7/5/2019
/ Beneficiaries ,
Due Process ,
Estate Tax ,
Exclusive Control ,
Forum State ,
In-State Beneficiaries ,
Income Taxes ,
Minimum Contacts ,
North Carolina Department of Revenue v The Kimberley Rice Kaestner 1992 Family Trust ,
SCOTUS ,
State Taxes ,
Trust Distributions ,
Trustees ,
Trusts
The Supreme Court ruling will prevent taxpayers from challenging assessments from out-of-state taxing authorities in local courts.
On May 13, 2019, the U.S. Supreme Court ruled that states retain sovereign immunity from...more
West Virginia had exempted from taxation the state retirement benefits paid to certain state law enforcement retirees while not exempting similarly situated federal law enforcement retirees.
The United States Supreme...more
The U.S. Supreme Court held in South Dakota v. Wayfair that the Commerce Clause does not require a retailer to be physically present before a state can enforce tax collection obligations. Justice Kennedy wrote the majority...more
7/2/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus