The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and...more
3/31/2020
/ Coronavirus/COVID-19 ,
Department of Revenue ,
Filing Deadlines ,
Income Taxes ,
Interest Accrual ,
Property Tax ,
Relief Measures ,
Sales & Use Tax ,
State Taxes ,
Tax Penalties ,
Tax Returns ,
Time Extensions ,
Waivers
It’s hard to believe a decade has passed since we delivered our first edition of Pro Te: Solutio to your door. Those years have brought enormous changes in the world and in our industry. Innovation has driven everything we...more
7/17/2018
/ 21st Century Cures Act ,
Affordable Care Act ,
Client Services ,
Depositions ,
DQSA ,
Emergency Response ,
Enforcement Actions ,
FDASIA ,
Food and Drug Administration (FDA) ,
Food and Drug Administration Amendments Act (FDAAA) ,
Health Care Providers ,
Health Insurance ,
Hospitals ,
Innovation ,
Juror ,
Jury Trial ,
Law Firm Associates ,
Law Firm Ownership ,
Law Firm Partners ,
Law Practice Management ,
Manufacturers ,
Medical Device User Fee Program (MDUFA IV) ,
Medical Devices ,
Multidistrict Litigation ,
Patient Rights ,
Patient Safety ,
Patients ,
Pharmaceutical Industry ,
Preemption ,
Questionnaires ,
Reporting Requirements ,
State Law Tort Claims ,
Voir Dire ,
Witness Preparation
On June 21, 2018, the Supreme Court rendered its long awaited decision in South Dakota v. Wayfair and overturned the Court’s 50-year old physical presence nexus standard arising from Quill Corp. v. North Dakota (1992) and...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
Tax exempt organizations must report and pay tax on their “unrelated business income.” Butler Snow recently represented The University of Mississippi (“UM”) in a federal income tax dispute in the United States Tax Court...more
In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more
11/10/2016
/ AT&T ,
Commerce Clause ,
Constitutional Challenges ,
Corporate Taxes ,
Discrimination ,
Dividends ,
Dormant Commerce Clause ,
Income Taxes ,
Interstate Commerce ,
MS Supreme Court ,
State Taxes ,
Subsidiaries
On April 18, 2016, the Mississippi Legislature passed Senate Bill 2858 and enacted the “Taxpayer Pay Raise Act of 2016.” Lieutenant Governor Tate Reeves describes the Act as the largest tax relief package in Mississippi...more
A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers. This result comes from AT&T’s...more
This omnibus tax legislation, House Bill No. 799, was signed into law by Governor Phil Bryant on April 11, 2014, after passing the House of Representatives by a unanimous vote 121-0, and by a Senate vote of 40-9. This...more
Mississippi Governor Phil Bryant recently signed into law a bill enacted during the 2013 regular session of the Mississippi Legislature. This new law improves and modernizes the Statute of Limitations that applies to the...more