Author Info for Akerman LLP - SALT Insights

Jiyeon Barta

Summary of Tax Provisions in the Consolidated Appropriations Act, 2021

On December 27, 2020, President Trump signed the new $900 billion stimulus package – the Consolidated Appropriations Act, 2021 (the CAA), which, among other things, advances legislation intended to provide additional help for…more

Business Taxes, CARES Act, Consolidated Appropriations Act (CAA), Coronavirus/COVID-19, Employee Retention

See all updates »

David Blum

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution,…more

Advertising, Digital Advertising Tax, Dormant Commerce Clause, E-Commerce, First Amendment

See all updates »

Michael Bowen

Word Play: The Curious Case of Economic Nexus Legislation in Florida

In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic nexus”…more

E-Commerce, Economic Presence Nexus, Florida, Internet Retailers, Legislative Agendas

See all updates »

Lauren Ferrante

Illinois DOR Proposes to Change Income Tax Liability for Businesses that Make Sales to Foreign Countries

The Illinois Department of Revenue (“IDOR” or “Department”) recently issued a Notice of Proposed Amendment to amend its Regulation (86 Ill. Admin. Code § 100.3200) governing the “throwback” and “throwout” apportionment…more

Apportionment, Business Taxes, Department of Revenue, Doing Business, Illinois

See all updates »

Emily Fiore

In Search of Revenue – Chicago Issues Bulletin on Economic Nexus For Streaming and Cloud Services

On January 21, 2021, the City of Chicago’s Department of Finance issued an informational bulletin clarifying its position regarding economic nexus for Chicago’s amusement tax as applied to streamed amusements and Chicago’s…more

Bright-Line Rule, Cloud Computing, Digital Service Providers, Economic Presence Nexus, Internet Streaming

See all updates »

Stefi George

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution,…more

Advertising, Digital Advertising Tax, Dormant Commerce Clause, E-Commerce, First Amendment

See all updates »

Russell Hale

Notable Changes To Florida Tax Law

The Florida legislature recently wrapped up its 2019 session. Of particular note, the following tax law changes were enacted. Documentary Stamp Tax – Deeds between Spouses Florida imposes a surtax – referred to as the…more

Corporate Taxes, GILTI tax, Income Taxes, Sales & Use Tax, Stamp Taxes

See all updates »

Peter Larsen

Summary of Tax Provisions in the Consolidated Appropriations Act, 2021

On December 27, 2020, President Trump signed the new $900 billion stimulus package – the Consolidated Appropriations Act, 2021 (the CAA), which, among other things, advances legislation intended to provide additional help for…more

Business Taxes, CARES Act, Consolidated Appropriations Act (CAA), Coronavirus/COVID-19, Employee Retention

See all updates »

Chelsy Lutz

What’s Next For Maryland’s Digital Advertising Tax?

Maryland’s controversial Digital Advertising Gross Revenues Tax (the “Digital Ad Tax”) recently shot back to the top of the headlines when Maryland Circuit Court Judge, Alison Asti, ruled from the bench that the tax is…more

Advertising, Commerce Clause, Constitutional Challenges, Digital Advertising Tax, First Amendment

See all updates »

Felicia Leborgne Nowels

Lights! Camera! Action! Shuttered Venue Operators Grants (SVOG) Takes Center Stage on April 8

On April 8, The Small Business Administration (SBA) finally opens its Shuttered Venue Operators Grant (SVOG) program, which was established by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, as part of…more

American Rescue Plan Act of 2021, Business Closures, Business Losses, Consolidated Appropriations Act (CAA), Coronavirus/COVID-19

See all updates »

Eric Olson

Challenging New York City Real Property Taxes

New York City faces a continuing decline in state and federal funding and increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF) sends…more

Property Owners, Property Tax, Property Valuation, Tax Assessment

See all updates »

David Evan Otero

SCOTUS To Decide Who Gets A Consolidated Group’s Tax Refund When A Bankruptcy Intervenes?

The U.S. Supreme Court heard oral arguments on December 3, 2019 in Simon E. Rodriguez v. Federal Deposit Insurance Corp., 18-1269 (Sup. Ct.). At dispute in the case is whether a $4.1 million tax refund belongs to a failed bank…more

Bankruptcy Code, Commercial Bankruptcy, FDIC, Oral Argument, SCOTUS

See all updates »

S. Montaye Sigmon

Texas Supreme Court Rejects Texas Comptroller’s “Receipt-Producing, End-Product” Act Test for Sourcing Receipts from Services

On March 25, the Texas Supreme Court issued a highly-anticipated decision concerning the proper test to source receipts from services for purposes of Texas franchise tax. By statute, receipts from a “service performed in this…more

Broadcasting, Economic Realities Test, Franchise Taxes, Goods or Services, SALT

See all updates »

Bill Sullivan

Summary of Tax Provisions in the Consolidated Appropriations Act, 2021

On December 27, 2020, President Trump signed the new $900 billion stimulus package – the Consolidated Appropriations Act, 2021 (the CAA), which, among other things, advances legislation intended to provide additional help for…more

Business Taxes, CARES Act, Consolidated Appropriations Act (CAA), Coronavirus/COVID-19, Employee Retention

See all updates »

Akerman LLP - SALT Insights

"My best business intelligence, in one easy email…"

"My best business intelligence,
in one easy email…"