James Susa analyzes the state tax statutory structures and major court decisions on bad debt deductions and concludes that in practice, the availability of such a deduction is limited in scope.
Each state that imposes...more
The ability of the states to impose a tax upon transactions occurring on an Indian reservation has evolved substantially in the past 50 years. After numerous court decisions, the Indian preemption...more
Recent Updates -
Effective January 1, 2013, the Sales Tax for goods and services delivered on the Navajo reservation increased from 4% to 5% of gross receipts. Services are so broadly defined that, unlike many states,...more
New regulations enacted by the U.S. Department of the Interior (DOI) applicable to tribal leases will have far reaching impacts on businesses, particularly renewable energy projects, utilizing tribal lands....more