Stephen Blazick

Stephen Blazick

Reed Smith

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Gore Decided: Unitary Nexus Rejected; Economic Substance Test Clarified

Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future Value, Inc. v. Comptroller of the Treasury. The court held that under the...more

3/26/2014 - Commerce Clause Due Process Nexus

2014 Maryland Tax Preview

It’s a new year and with a new year comes speculation about things to come. Will Maryland adopt combined reporting? Will Maryland use a "unitary nexus" theory to tax out-of-state companies? Will Maryland reduce its corporate...more

1/17/2014 - Consolidated Tax Returns Income Taxes Nexus State Taxes Tax Reform

Reed Smith Marcellus Shale Tax Update - Recycle, Reuse, Reduce Your Tax Burdens

Pennsylvania’s broad mining exemption from sales and use tax also includes an exemption for pollution-control devices that is less well known than the general exemption for mining equipment. The pollution-control exemption...more

5/17/2013 - Fracking Marcellus Shale Mining Pollution Control Sales & Use Tax Tax Exemptions

W.L. Gore’s Impact on Pending Maryland Cases and Audits

In a case decided late last month, Comptroller of the Treasury v. Gore Enterprise Holdings, Inc. and Future Value, Inc., Nos. 1696 and 1697 (January 24, 2013), the Maryland Court of Special Appeals held that patent royalties...more

2/15/2013 - Comptroller of the Treasury v. Gore Enterprise Holdings Inc. Intangible Holding Company Interest Income License Agreements Parent Corporation Patent Royalties Patents Subsidiaries Tax Assessment Unitary Business Unitary Business Principle

Reed Smith Marcellus Shale Tax Update – Sales and Use Tax

Using subcontractors does not 'fracture' your exemption from Pennsylvania sales tax - The Pennsylvania Department of Revenue has taken the position that certain equipment used in Pennsylvania fracking operations is...more

1/28/2013 - Fracking Marcellus Shale Mining Sales & Use Tax Subcontractors

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