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Alexandra Sampson

Alexandra Sampson

Reed Smith


Latest Publications

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South Carolina Supreme Court (Reluctantly) Upholds Sales Tax Exemptions

Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state...more

5/13/2013 - Equal Protection Sales & Use Tax Tax Exemptions

W.L. Gore’s Impact on Pending Maryland Cases and Audits

In a case decided late last month, Comptroller of the Treasury v. Gore Enterprise Holdings, Inc. and Future Value, Inc., Nos. 1696 and 1697 (January 24, 2013), the Maryland Court of Special Appeals held that patent royalties...more

2/15/2013 - Comptroller of the Treasury v. Gore Enterprise Holdings Inc. Intangible Holding Company Interest Income License Agreements Parent Corporation Patent Royalties Patents Subsidiaries Tax Assessment Unitary Business Unitary Business Principle

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