Matthew Boch

Matthew Boch

McDermott Will & Emery

Contact  |  View Bio  |  RSS

Latest Publications

Share:

From Handshake to Ribbon Cutting: Lessons in Implementing Economic Development Incentives that Avoid Clawbacks

Once an incentive agreement is in place, it is time for the company to get to work building and staffing the new or expanded facility. While the economics of a deal are typically still on track, the initial buildout/expansion...more

4/14/2015 - Clawbacks Compensation & Benefits Construction Project Economic Development Economic Development Agencies Incentive Awards Job Creation

Captive Insurance Carve-Out: Illinois SB 1573 Amendment Proposed

Members of the Illinois General Assembly continue to make efforts to ameliorate the impact of Illinois’ new self-procurement tax on captive insurance. On March 10, 2015, Sen. William Haine (D-Alton) filed an amendment to...more

3/23/2015 - Captive Insurance Company Insurance Industry Legislative Agendas Proposed Amendments

Louisiana Supreme Court Upholds Bundling Portable Toilet Leases and Cleaning Services, but Not Sure About True Object of Resulting...

If you are ever waiting in line for portable toilet facilities at the St. Patty’s Day Parade and in need of something to think about, consider the property and service you are about to use: Is it the lease of tangible...more

3/17/2015 - Leases Personal Property Personal Services Sales & Use Tax Supreme Court of Lousiana Tangible Property Tax Appeals Tax Assessment

Senate Bill 1573 Would Repeal Illinois Self-Procurement Tax

On February 20, 2015, Sen. William Haine introduced Senate Bill 1573, which would repeal the self-procurement tax that came into effect January 1, 2015. As we have previously covered in detail, at the end of its 2014 regular...more

3/9/2015 - Captive Insurance Company Insurance Code Repeal Self-Procurement Tax Tax Reform

Illinois Retailers Beware: Class Action Complaint Filed Against Grocer for Collecting Illinois Sales Tax on Manufacturers’ Coupons...

A class action complaint was filed in federal court last week against New Albertson’s, Inc. the operator of the Jewel-Osco grocery chain, alleging failure to deduct manufacturers’ coupons from the tax base on which sales tax...more

3/9/2015 - Class Action Coupons Department of Revenue Grocery Stores Jewel-Osco Manufacturers Retailers Retailers' Occupation Tax Sales & Use Tax

Indiana Department of Revenue Rules Forced Disposition is Nonbusiness Income

In Letter of Finding No. 02-20140306 (Dec. 31, 2014), the Indiana Department of Revenue (Department) determined that income from the sale of two operating divisions of a business pursuant to an order of the Federal Trade...more

1/22/2015 - Business Income Department of Revenue Divestiture FTC UDITPA

Illinois Industrial Insured Self-Procurement Tax Guidance Announced

As we have previously covered in detail, at the end of its 2014 regular legislative session, the Illinois General Assembly enacted a multimillion dollar tax on Illinois companies using captive insurance arrangements. The law...more

1/15/2015 - Captive Insurance Company Corporate Taxes Insurance Industry State Taxes

Unfinished Business: Illinois General Assembly Fails to Repeal Self-Procured Insurance Tax

Despite a strong effort by a coalition of opponents, efforts to repeal the new Illinois self-procured insurance tax law in the veto session of the Illinois General Assembly were unsuccessful. As a result, the law will take...more

12/16/2014 - Corporate Taxes

New “Job Creation Project” EDIP Credits to Boost Tech Jobs in Massachusetts

In the battle for tech jobs, Massachusetts has added a significant new element to its arsenal of incentives in the form of “job creation project” Economic Development Incentive Program (EDIP) credits. EDIP is a tax incentive...more

9/23/2014 - Economic Development Job Creation Tax Incentives

Illinois Enacts Legislation Imposing a Self-Procurement Tax While Also Narrowing the Industrial Insured Exception for Transacting...

Illinois will soon begin taxing self-procured insurance premiums for the first time, as required by Senate Bill 3324, now Public Act 98-0978 (the Act). The Act, which was signed into law by Governor Quinn on August 15, was...more

9/12/2014 - Business Taxes Corporate Taxes State Taxes Tax Exemptions Tax Reform

New Jersey Issues Ominously Vague Guidance on New Click-Through Nexus Law

The New Jersey Division of Taxation issued a Notice last week that is hardly reassuring to remote sellers. The Notice basically paraphrases the new click-through statute, noting that the statutory definition of “seller” was...more

8/12/2014

The Illinois Two-Step: Final Sales Tax Sourcing Regulations May Cause Sales to be Sourced outside the State

Localities expecting more tax dollars due to the elimination of the controversial order acceptance test may be sorely disappointed. Application of the final sales tax sourcing regulations, effective as of June 25, 2014 (see...more

8/11/2014 - Local Taxes Retailers Sales & Use Tax Tax Revenues

Apply Now for New York State Economic Development Incentives

The application cycle for up to $750 million in New York economic development incentives is due soon. Whether a business is currently operating in New York (the Regional Economic Development Council (REDC) Initiative) or...more

6/11/2014 - Economic Development Funding Incentives

U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law

The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation...more

12/5/2013 - Amazon Click-Through Nexus Dormant Commerce Clause Internet Retailers Overstock.com Sales & Use Tax SCOTUS

Voiding of Illinois Sales Tax Regulation Leads to Prospective Uncertainty for Sourcing Sales

The Illinois Supreme Court recently struck down an Illinois Department of Revenue (Department) regulation sourcing sales to the location of order acceptance. While the Supreme Court found that the Taxpayers’ Bill of Rights...more

11/26/2013 - Business Taxes Retailers Sales & Use Tax Taxpayer Relief Provisions

15 Results
|
View per page
Page: of 1

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.
×