Christopher Doyle

Christopher Doyle

Hodgson Russ LLP

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U.S. States Expand Efforts to Collect Taxes from Out-of-State Businesses

Twenty-four years ago, the U.S. Supreme Court announced in Quill v. North Dakota, 504 U.S. 298 (1992), that in order for a U.S. state to require an out-of-state business to collect and remit sales and use taxes on its sales...more

5/19/2016 - Click-Through Nexus Commercial Activity Tax Economic Presence Nexus Internet Retailers New Legislation OH Supreme Court Out-of-State Companies Quill Retailers Sales & Use Tax State Taxes

2016-17 New York State Budget

On April 13, 2016, Governor Andrew M. Cuomo signed the 2016-17 New York State Budget into law. We summarize the highlights of the revenue provisions below. Personal Income/Estate Taxes Personal Income Tax rates are scheduled...more

5/4/2016 - Alternative Fuels Business Taxes Charitable Donations Domicile E-Filing Earned Income Tax Estate Tax Farm Workers Financial Instruments Income Taxes Internal Revenue Code (IRC) IRS Oil & Gas Registration Sales & Use Tax State Budgets Tax Exemptions Wholesale

2015-16 New York State Budget

On April 13, 2016, Governor Andrew M. Cuomo signed the 2016-17 New York State Budget into law. We summarize the highlights of the revenue provisions below....more

5/3/2016 - Beer Business Taxes Estate Tax Fuel Tax Income Taxes Information Disclosure Statement Internal Revenue Code (IRC) IRS Oil & Gas Registration Requirement Sales & Use Tax State Budgets Tax Exemptions Tax Rates Wine & Alcohol

Economic Nexus Extended Too Far – Hodgson Russ LLP v. Minnesota Department of Revenue

During the spring of 2014, Hodgson Russ LLP (“Hodgson”) received a letter from the Minnesota Department of Revenue (“Minnesota Revenue”) that attempted to establish a new low in the states’ “race to the bottom” to establish...more

4/26/2016 - 1099s Department of Revenue Law Firm Ownership Nexus Out-of-State Companies Settlement Agreements

So, You Think Your Corporation is not Subject to New York Tax? Think Again.

In 2014, New York State enacted sweeping reforms to its corporate tax system. For the most part, these reforms became effective for a taxpayer’s first tax year beginning in 2015. The new laws include a few provisions that are...more

2/12/2016 - Canada Corporate Taxes Foreign Corporations Tax Reform

Could Maryland v. Wynne Result in NY Refunds?

A new U.S. Supreme Court case, Maryland v. Wynne, will likely have a broad impact on various state taxation schemes, and it could create the potential for refunds for numerous taxpayers. Taxpayers who have paid tax to...more

7/15/2015 - Commerce Clause Comptroller of the Treasury v Wynne Corporate Taxes Double Taxation Income Taxes Interstate Commerce Non-Resident Income Taxes S-Corporation SCOTUS State Taxes Tax Refunds

New York Budget Bill Proposes Many Corporate Tax Changes

For the first time since 1987, New York is proposing substantial reforms to its corporate tax structure. In 1987 the impetus for change was external: The passage of major tax reform at the federal level in 1986 increased the...more

3/10/2014 - Corporate Taxes State Taxes Tax Reform Trucking Industry

New York’s Highest Court Allows Metropolitan Commuter Transportation Mobility Tax To Stand

It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is finally over. On January 14, the New York Court of Appeals declined to review last year’s appellate court decision...more

1/16/2014 - Commuter Tax Benefits Commuting State Taxes

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