News & Analysis as of

Excise Tax Sales & Use Tax State Taxes

Baker Donelson

Business Income and Sales/Use Taxes: What Constitutes a Manufacturer for Certain Tax Incentives

Baker Donelson on

Manufacturing, as often noted, is the backbone of the American economy. Manufacturers not only innovate and create products that contribute to the betterment of our way of life but are also critically fundamental to our...more

Baker Donelson

Summaries Released of Select Informal Conference Decisions

Baker Donelson on

The Tennessee Department of Revenue (Department) recently posted certain selected informal conference summaries which provides taxpayers with insight into how the Hearing Office will address various issues arising under...more

Troutman Pepper

Florida Court Finds Nonresident Tobacco Distributor On the Hook For Excise Taxes Regardless of Physical Presence

Troutman Pepper on

In Global Hookah Distribs. v. Florida, No. 1D20-822 (Apr. 12, 2021), a case before the First District Court of Appeal of Florida, Global Hookah Distributors (Global) unsuccessfully sought a refund of tobacco excise taxes it...more

Bowditch & Dewey

Tax Incentives for Manufacturing Corporations

Bowditch & Dewey on

In these challenging times, businesses might seek to evaluate whether certain local tax incentives offered by the Commonwealth of Massachusetts are available to them. “Manufacturing Corporations,” for example, receive a...more

McDermott Will & Emery

Kentucky to Begin Taxing Video Streaming Services under Telecom Tax

McDermott Will & Emery on

Legislators in Frankfort added a new “video streaming service” tax to the omnibus tax bill (HB 354) as part of a closed-door conference committee process before the bill was hastily passed in the House and Senate. Notably,...more

Baker Donelson

Spotlight on Tennessee: Department of Revenue Proposes Tax Regulations

Baker Donelson on

The Tennessee Department of Revenue (the Department) is in the process of proposing a wide range of regulations addressing current state tax laws. The purpose of this project is to promulgate new regulations to clarify and...more

Baker Donelson

Spotlight on Tennessee: 2013 Tax and Related Legislation

Baker Donelson on

The 2013 Session, 108th General Assembly, considered numerous tax and related initiatives, many of which passed. The subject matter of these initiatives this year was very broad, ranging from efforts toward amending the...more

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