Constitutional Law, Tax Law, Commercial Law & Contracts

State + Local Tax Insights -- Spring 2013

by Eric Coffill, Leslie Lao, Mitchell Newmark, William Pardue, Gregory Roberts, Rebecca Ulich | Morrison & Foerster - State + Local Tax... on 5/14/2013

In This Issue: Factor Representation: Is It Unconstitutional for a State to Have It Both Ways?; Upcoming Speaking Engagements; Expanded California Sales and Use Tax Exclusions for Advanced Manufacturing Projects; and...more

South Carolina Supreme Court (Reluctantly) Upholds Sales Tax Exemptions

by Michael Jacobs, Alexandra Sampson | Reed Smith on 5/13/2013

Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state...more

Marketplace Fairness Act of 2013 Passes United States Senate

by Stanley Kaminski, Carolyn Sprinchorn | Duane Morris LLP on 5/9/2013

On May 6, 2013, the United States Senate passed the Marketplace Fairness Act of 2013 (the "Act") by a vote of 69 to 27. The legislation (S. 743) now moves to the House of Representatives for consideration....more

South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina

by Burnet Maybank III, Rick Reames III, Jim Rourke | Nexsen Pruet, PLLC on 5/8/2013

Close to a year and a half after hearing oral arguments in Bodman v. South Carolina, the South Carolina Supreme Court has upheld the “seven caps” and “eighty seven exemptions” found under the State’s sales tax. (Op. No. 27248...more

Bill Aims To Make Foreign Nonqualified LLC Contracts Voidable

by Keith Paul Bishop | Allen Matkins Leck Gamble Mallory & Natsis... on 5/6/2013

As discussed in prior posts, “transacting intrastate business” is not the same as “doing business”. See You may Be Doing Business in California Even When Not Transacting Intrastate Business. The former is what determines...more

Are "Click-Through" Internet Marketing Tax Laws Constitutional?

by Kirk Jenkins | Sedgwick LLP on 5/2/2013

Our preview of the oral arguments at the Illinois Supreme Court during the May term concludes with Performance Marketing Association, Inc. v. Hamer. PMA will be heard by the Court during the 9:00 a.m. session on Thursday, May...more

Online Sales Taxes Emerging as New York Court of Appeals Shoots Down Overstock and Amazon’s Constitutional Objections

by Fuerst Ittleman David & Joseph, PL on 5/2/2013

In a March 28, 2013 decision, New York’s highest state court, the New York State Court of Appeals, held that New York’s “click-through” nexus statute, Tax Law § 1101 (b)(8)(vi), does not violate the United States Constitution...more

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

Proposed E-Commerce Taxation Bill Might be Unconstitutional

by Michael Abate | Dinsmore & Shohl LLP on 4/26/2013

Much attention has been paid to the Marketplace Fairness Act currently under consideration in Congress. Understandably, that coverage has focused on whether the bill, which would permit states to require out-of-state...more

E-Commerce Providers Take Note: New York’s Highest Court Upholds “Amazon” Sales Tax Statute

by Hollis L. Hyans, Irwin M. Slomka | Morrison Foerster - Social Media on 4/25/2013

On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more

Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute

by Baker, Donelson, Bearman, Caldwell &... on 4/8/2013

On March 28, 2013, in Overstock.com, LLC v. New York State Dept. of Taxation and Finance, the New York Court of Appeals, New York's highest court, upheld the New York State "click-through nexus" statute against a challenge...more

April 2013 - Sutherland SALT Shaker

by Sutherland Asbill & Brennan LLP on 4/3/2013

In this issue: - Click This!: New York Enacts Über Nexus Statute - Compact Litigation Fallout - Two States Expected to Join MTC Compact - Lesser-Known Tax Council Convenes in South Georgia -...more

Cook County’s April Fool's Day Joke -- Use Tax on Non-Titled Personal Property Scheduled To Go Into Effect April 1, 2013

by Denise Obrochta, Michael Wynne | Reed Smith on 3/26/2013

Cook County, Illinois, has enacted a 1.25 percent use tax on the "value" of non-titled personal property (i.e., personal property other than motor vehicles) purchased outside Cook County, not subject to Cook County sales tax,...more

Paper Carryout Bag Charge Is Not A Tax

by Jeffrey L. Massey | Kronick, Moskovitz, Tiedemann & Girard on 3/12/2013

Taxpayers and a manufacturer of plastic bags challenged a county ordinance that prohibits retail stores from providing customers with plastic carryout bags and requires the stores to charge their customers ten cents for each...more

California Reintroduces Bill to Legalize Sports Betting

by Dan W. Goldfine, Harsh Parikh, Heidi McNeil Staudenmaier | Snell & Wilmer L.L.P. on 2/8/2013

For the second year in a row, the California State Legislature will consider Senate Bill 190 to legalize sports betting within the state. Last year’s Senate Bill 1390 passed in the California State Senate, but stalled in...more

Reed Smith Massachusetts Quarterly Update - 4th Quarter 2012

by Michael Jacobs, Robert Weyman | Reed Smith on 1/21/2013

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Massachusetts. Every three months we will be updating you on the key cases and administrative releases, as well as...more

Mom & Pop Tax Preparers Rescued By D.C. District Court

by Charles (Chuck) Rubin on 1/21/2013

In 2011, the IRS began regulating non-attorney, non-CPA tax-return preparers. New regulations require them to pass an exam, pay an annual fee, and take fifteen hours of continuing-education courses each year. The new rules...more

Sales and Use Tax for Nonprofits: Updates & Expectations for 2013

by Walter R. Calvert, Tammara F. Langlieb, Jeffrey S. Tenenbaum | Venable LLP on 1/8/2013

In this presentation: - Internet Selling - Internet Buying - Nexus - Sales and Use Tax Audits - Conference Hosting Please see full presentation below for more information....more

Sutherland Salt Shaker - November 2012

by Sutherland Asbill & Brennan LLP on 11/28/2012

In This Issue: - The Lone Star State Swings the Lasso Around E-Commerce Services - Don’t Mess with Texas: No Three-Factor MTC Election for You! - SALT Pet of the Month - The Clicks Keep on Coming in...more

State and Local Tax Insights -- Fall 2012

by Morrison & Foerster LLP on 11/5/2012

In This Issue: State Tax Issues in Mergers, Acquisitions and Restructurings: Food for Thought; Upcoming 2012-2013 Speaking Engagements; The Due Process Clause as a Bar to State Tax Nexus; Paul H. Frankel, Craig B. Fields...more

Court Says Lap Dancing Isn’t an Art Form

by Lawyers.com on 10/26/2012

New York’s highest court ruled on Oct. 22 that strip club patrons must pay sales tax on admission fees because the clubs’ featured entertainment does not qualify for the state’s tax exemption afforded to “dramatic or musical...more

N.J. Increases Tax on P.L. 86-272-Protected Companies—Should You Comply?

by Reed Smith on 10/12/2012

In the days leading up to Monday’s deadline to file CBT returns, some of our clients that are protected from New Jersey income tax by P.L. 86-272 have asked us whether they should comply with New Jersey’s Alternative Minimum...more

Gillette Reinstated. If Compact is Elected, LCUP Penalty Shouldn't Apply

by Reed Smith on 10/10/2012

The First Appellate District of the California Court of Appeal has once again held that California taxpayers may avail themselves of the Multistate Tax Compact (the Compact) election, which allows for taxpayers to file...more

A Close Shave: California Court of Appeal Rules on Multistate Compact Election

by Sutherland Asbill & Brennan LLP on 10/3/2012

On October 2, 2012, the California Court of Appeal issued an opinion on rehearing in The Gillette Company et al. v. Franchise Tax Board, reversing in full the trial court’s decision in favor of the Franchise Tax Board (FTB)....more

Law That Allows Taxpayer To Defer Capital Gains On Sale Of Small Business Stock With The Subsequent Purchase Of Stock In...

by Kronick, Moskovitz, Tiedemann & Girard on 9/11/2012

A court of appeal recently found unconstitutional a Revenue and Taxation Code provision that allows a taxpayer to defer capital gains when he or she sells stock in a qualified small business if the taxpayer uses the gain to...more

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