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Blank Rome LLP

Despite Being an Officer and Previously Writing Checks for a Business, New York Concludes Individual Is Not a Responsible Person

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Although a person having an officer title, being listed on tax documents as a “responsible person,” and having check signing authority will usually be found to be a “responsible person” for New York sales and use tax...more

Baker Donelson

SALT Select Developments - September 2023

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

McDermott Will & Emery

OTA Finds CDTFA’s Audit Methodology Arbitrary

McDermott Will & Emery on

In Appeal of Colambaarchchi (OTA Case No. 21017152; 2023-OTA-302), a California-based retailer was audited by the California Department of Tax and Fee Administration (CDTFA) for years 2016 through 2019. Upon audit, CDTFA...more

Holland & Knight LLP

Colombia declaró nula la ineficacia de ciertas declaraciones de IVA

Holland & Knight LLP on

El Consejo de Estado de Colombia mediante en Sentencia Anticipada 25541 del 3 de noviembre de 2022 declaró la nulidad del siguiente aparte contenido en el parágrafo 2 del artículo 1.6.1.6.3 del Decreto 1625 de 2016: "Las...more

Freeman Law

Texas Tax Roundup | August 2022

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Howdy folks, and welcome back to another action-packed edition of the Texas Tax Roundup! Let’s see what shocking developments in the realm of Texas tax that the month of August had in store!...more

Baker Donelson

SALT Select Developments - January 2022

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Blank Rome LLP

Case Dismissed: NY Court Throws Out Attorney General’s Lawsuit Alleging Fraudulent Sales Tax Returns

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The Supreme Court of the State of New York for New York County dismissed a lawsuit brought by the state attorney general (“AG”) under the New York State False Claims Act alleging that a company made “reverse false claims” by...more

BakerHostetler

[Podcast] Is Your Company Due a Massachusetts Sales Tax Refund for Software?

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After years of back and forth, the Massachusetts Supreme Judicial court has issued the much anticipated ruling in Oracle. Good news! Taxpayers are allowed refunds for software used in multiple locations even if they didn't...more

Baker Donelson

S.A.L.T. Select Developments - April 2021

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Freeman Law

Salt Alert Nevada Amnesty Program

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The Nevada Legislature has enacted a one-time tax amnesty program for qualified businesses or individuals doing business in Nevada. Benefits Of Amnesty - The program allows for penalty and interest to be waived on...more

BakerHostetler

Bad Debts - A State Income & Sales Tax Perspective

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It's no mystery that when times are hard, bad debts skyrocket. But how do businesses handle bad debts for state income and sales tax purposes? Matt Hunsaker hits the high points in this week's episode....more

Williams Mullen

Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind

Williams Mullen on

Tax partners Stephanie Lipinski Galland and Kyle Wingfield summarize what you can do if you have not filed your state and local taxes or if you are unable to pay your tax bills due to the COVID-19 pandemic. Topics include...more

McAfee & Taft

Maintaining Oklahoma tax incentives after COVID-19

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As businesses look to reopen and recover from the COVID-19 pandemic, they should be attentive to Oklahoma tax incentives previously awarded to them to ensure all requirements are met to continue to avail themselves of these...more

Tucker Arensberg, P.C.

Vape Store Owners – Did You Get Your Tax Refund?

Tucker Arensberg, P.C. on

Tax season for most individuals has drawn to a close, and you may or may not have been entitled to a refund from the IRS, but if you are an e-cigarette wholesaler or retailer you are almost certainly entitled to a tax refund...more

Verrill

Do I Owe Sales Tax to Maine?

Verrill on

Do you know if your business must register as a retailer with the Maine Revenue Services requiring you to collect and remit Maine sales taxes and file Maine sales tax returns? Failure to comply with Maine’s mandatory...more

Eversheds Sutherland (US) LLP

Multistate Tax Commission to explore updating P.L. 86-272 guidance

At its meeting on November 7, 2018, in Orlando, Florida, the Multistate Tax Commission’s (MTC) Uniformity Committee considered several important topics, including a future effort to revise Public Law 86-272 guidance, the...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 4

TRIBUNAL REMANDS $100 MILLION SALES TAX REFUND CASE TO ALJ - After the New York State Appellate Division reversed the Tax Appeals Tribunal’s earlier decision denying a sales tax refund of over $100 million, the Tax...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

Alston & Bird

Sprint Communications Inc. Asks the U.S. Supreme Court to Hear Bundling Issue

Alston & Bird on

On February 18, 2016, Sprint Communications Inc. filed a petition for a writ of certiorari asking the United States Supreme Court to review the New York Court of Appeals’ denial of Sprint’s attempt to dismiss the...more

Baker Donelson

Spotlight on Alabama: Sales Tax Held Not to Apply to Tangible Personal Property

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The issue of whether photographers, and specifically commercial photographers, must collect and remit Alabama sales tax on charges for their services and the tangible property associated with those services, has been a topic...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 10

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

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