Todd Lard

Todd Lard

Sutherland Asbill & Brennan LLP

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The Windy City’s Taxes on Cloud Computing, Streaming Services

On August 7, the Chicago Department of Finance delayed the effective date of the imposition of the Personal Property Lease Transaction Tax (the Lease Tax) on cloud computing services from September 1, 2015, to January 1,...more

8/11/2015 - Cloud Computing Leases Personal Property Tax Popular Property Tax Sales & Use Tax

Multistate Tax Commission Amends the Equitable Apportionment Provision of the Compact and Apportionment Rules for Financial...

Yesterday, the Multistate Tax Commission (MTC) held its annual meeting in Spokane, Washington. The meeting is the annual event where full MTC member states approve model laws in their final version. The approved versions are...more

7/31/2015 - Amended Regulation Apportionment Bylaws Model Rules Multistate Tax Commission

Multistate Tax Commission Committees Discuss Apportionment Details and an Information-Sharing Program

Yesterday, the Multistate Tax Commission (MTC) held meetings of its Litigation, Uniformity, and Strategic Planning Steering Committees. The meetings were generally dominated by discussions of evolving apportionment issues,...more

7/29/2015 - Apportionment Multistate Tax Commission Working Groups

MTC Nearing Completion of Model Sourcing Regulation for Services and Intangibles

The Multistate Tax Commission’s (MTC) Annual Conference and Committee Meetings are being held on July 27-30, 2015, in Spokane, Washington. On Tuesday, July 28, 2015, at approximately 1:00 pm PDT (exact time subject to...more

7/28/2015 - Intangible Property Leases Market Based Approach Model Rules Multistate Tax Commission Multistate Tax Compact Professional Conferences Real Estate Transactions Services Tangible Property

Multistate Tax Commission Commences Annual Conference, Expands Audit Program

Yesterday, the Multistate Tax Commission (MTC) kicked off its annual conference and committee meetings with meetings of the Audit and Nexus Committees. The MTC’s Audit program continues to grow by adding Iowa, Pennsylvania,...more

7/28/2015 - Audit Committee Multistate Tax Commission Professional Conferences Voluntary Disclosure

Triple Threat: U.S. House Subcommittee Considers Three State Tax Bills

On June 2, 2015, the U.S. House of Representatives Judiciary Committee’s Subcommittee on Regulatory Reform, Commercial and Antitrust Law conducted a hearing on three state tax bills: the Mobile Workforce State Income Tax...more

6/3/2015 - Financial Regulatory Reform Income Taxes Legislative Committees Non-Resident Income Taxes Personal Property Tax Property Tax State Taxes

Alas, the MTC Executive Committee Approves Its Transfer Pricing Program Design

After nearly a year of planning, the Multistate Tax Commission Executive Committee today approved the Arm’s-Length Adjustment Services Advisory Group (the Group) Final Program Design. The following six states have agreed to...more

5/8/2015 - Corporate Taxes Transfer Pricing Transfer Taxes

This is Not a Joke: Federal Court to Consider Quill and Comity

In the ongoing saga over Colorado’s use tax reporting laws in Direct Marketing Association v. Brohl (DMA), the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity Doctrine and the Commerce Clause...more

4/15/2015 - Commerce Clause Direct Mkting Association v Brohl Internet Retailers Retailers Sales & Use Tax State Taxes

All Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act Does Not Bar DMA’s Action in Federal Court

Yesterday the U.S. Supreme Court unanimously held in Direct Marketing Ass’n v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against Colorado.1 The TIA provides that...more

3/4/2015 - Direct Mkting Association v Brohl Reporting Requirements Sales & Use Tax SCOTUS Tax Injunction Act

MTC Launches Transfer Pricing Effort

On June 2, the Arm’s Length Advisory Group (the Group) of the Multistate Tax Commission (MTC) met in St. Louis, Missouri, to begin the process of developing a multistate arm’s length pricing adjustment service. States...more

6/3/2014 - Audits Multistate Tax Compact Transfer Pricing

MTC Executive Committee Advances Significant Part of UDITPA Rewrite

On Thursday, May 8, the Multistate Tax Commission’s (MTC) Executive Committee (Committee) met in Washington, DC. During the meeting the Committee voted to advance its amendments to the Multistate Tax Compact’s (Compact)...more

5/12/2014 - MTC Multistate Tax Compact Proposed Amendments UDITPA

Legal Alert: New York Tax Reform to Impact Captive Insurance Companies

In January, New York Governor Andrew Cuomo proposed broad corporate tax reform in his budget bill, which is currently winding its way through the legislature. The most significant proposal is a shift from a separate entity...more

2/28/2014 - Andrew Cuomo Captive Insurance Company Corporate Taxes State Taxes Tax Reform

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