CHALLENGES OF A MOBILE WORKFORCE -
Gone are the days that employees worked from only one location from 9:00 a.m. to 5:00 p.m. With employees traveling throughout the U.S., and in many instances, having some employees...more
TRIBUNAL AFFIRMS DECISION SOURCING “OTHER BUSINESS RECEIPTS” TO WHERE THE WORK WAS PERFORMED -
After three non-precedential Administrative Law Judge decisions—and well after the statute in question has been replaced by new...more
The Massachusetts Appellate Tax Board recently vacated, on its own motion, a previous decision in favor of the Commissioner of Revenue and ruled that a Massachusetts-based company (the “Company”) was entitled to a refund of...more
MOFO SALT 2018 YEAR IN REVIEW: CONTINUED SUCCESS IN A CHANGING STATE TAX WORLD -
Following the enactment of the Federal Tax Cuts and Jobs Act in late 2017, many interesting state tax issues emerged concerning states’...more
The Tax Court of New Jersey released a published decision in ADP Vehicle Registration, Inc. v. Director, Division of Taxation on December 11, 2018. The Tax Court’s precedential decision rejected New Jersey’s attempts to...more
Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operated primarily from one location and offered goods and services via...more
The Massachusetts Department of Revenue (“Department”) recently promulgated a proposed amended regulation governing the classification of corporations as “manufacturing corporations” for corporate excise tax purposes (the...more
The Massachusetts Appellate Tax Board held that charges for data services were exempt from Massachusetts sales tax under the Internet Tax Freedom Act (“ITFA”). New Cingular Wireless PCS LLC v. Commissioner of Revenue,...more
CONTRACT MANUFACTURING AND MASSACHUSETTS: OUT-OF-STATE BUSINESSES BEWARE -
In Massachusetts, the concept of manufacturing has evolved. Smoke stacks and assembly lines, once common in the Commonwealth, continue to...more
NYC TRIBUNAL IMPOSES ITS OWN SOURCING METHODOLOGY FOR RECEIPTS FROM SERVICES -
In a case involving the sourcing of lump sum payments for the performance of services, the New York City Tax Appeals Tribunal took the unusual...more
Triple the Risk, Triple the Uncertainty: Tax False Claims Act Suits. -
Part one of a two part series -
During a single hearing in March 2016, a Cook County Circuit Judge dismissed over 200 False Claims Act (“FCA”) suits...more
Judge Dismisses $2.4 Billion False Claims Act Suit Brought Against Citigroup -
A New York State Supreme Court Judge has dismissed a qui tam False Claims Act (“FCA”) suit brought by Eric Rasmusen, an economics professor at...more
ALJ Finds CEO Changed Domicile from New York City to Texas -
A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more
4/4/2017
/ Administrative Law Judge (ALJ) ,
Banking Sector ,
CEOs ,
Domicile ,
ESOP ,
Governor Cuomo ,
Income Taxes ,
Nexus ,
Personally Identifiable Information ,
Real Estate Market ,
State Taxes ,
Tribunals
ALJ Finds CEO Changed Domicile from New York City to Texas -
A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more