Science, Computers & Technology, Commercial Law & Contracts, Tax Law

SST Governing Board Considers "Best Practices" Matrix and Marketplace Fairness Implementation; SLAC Contemplates Digital Goods...

by Scott Booth, Christopher Chang, Miranda Davis, Timothy Gustafson, Sahang-Hee Hahn, Saabir Kapoor, Charles C. Kearns, Jessica Kerner, Shane Lord, Suzanne Palms, Kathryn Pittman, David Pope, more +Maria Todorova | Sutherland Asbill & Brennan LLP on 5/20/2013

The Streamlined Sales Tax Governing Board (SSTGB), as well as its State and Local Advisory Council (SLAC) and Business Advisory Council (BAC), assembled in Minneapolis this week to discuss a number of policy matters related...more

Big Incentives for Investments in Cybersecurity

by Javier Siervo | Berkeley Research Group, LLC on 5/17/2013

Recently, Maryland Governor Martin O’Malley signed into law the Cybersecurity Investment Incentive Tax Credit. The credit is to be used against the state income tax of a Maryland cybersecurity company. To be eligible for the...more

Argument Before Illinois Supreme Court in Performance Marketing Continued to Morning of May 22nd

by Kirk Jenkins | Sedgwick LLP on 5/10/2013

An update on last week’s post on Performance Marketing Association, Inc. v. Hamer: with the posting of the Court’s docket book for the May term, we learned that the oral argument in Performance Marketing has been continued...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

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

The Tax Man Cometh To Cyberspace

by Jamie Ribman | Looper Reed & McGraw, P.C. on 4/30/2013

Rose Pettle is the owner of Florist Gump, a chain of flower shops throughout Texas. Ever the entrepreneur, Rose launched Bloomarama.com, an internet business selling many floral items in her brick and mortar stores. ...more

Taxation Of Computer Software Sales: Ordinary Income, Capital Gain, Or Both?

by David Blum | Levenfeld Pearlstein on 4/29/2013

The taxation of computer software is complex, confusing, and in some circumstances, uncertain; although self-created computer software is routinely sold today, especially with the significant increase in the number of...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

Massachusetts Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

by Brent Beissel, Michael Jacobs, Robert Weyman | Reed Smith on 4/26/2013

The first quarter of 2013 saw Massachusetts developments for some the biggest tax issues facing the state, including taxation and sourcing of cloud computing, SaaS and other web-based software products and services;...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

Canadian Online Business Take Note: Internet Tax Case

by Field Law on 4/25/2013

“The world has changed dramatically in the last two decades… An entity may now have a profound impact upon a foreign jurisdiction solely through its virtual projection via the Internet.” ...more

Tax Storm Clouds on the Horizon

by Brendan Lund | Carr, McClellan, Ingersoll, Thompson & Horn -... on 4/17/2013

There is a storm on the horizon for providers of cloud-based services as states determine whether and how to tax these services. Service providers should act now to anticipate upcoming tax issues for their particular...more

IRS Capitalized Legal Fees Incurred by Pharmaceutical Company

by En-Jiun Ma, Philip McCarty, Dwight Mersereau | McDermott Will & Emery on 4/15/2013

In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must capitalize legal fees incurred to obtain Food and Drug Administration...more

Software Vendor Challenges Massachusetts’ Restrictive Policy on Multiple Points of Use Certificates

by Michael Jacobs, Robert Weyman | Reed Smith on 4/15/2013

Software purchasers that have paid Massachusetts sales tax on the full purchase price for software that was also concurrently available for use by employees outside Massachusetts, should consider filing protective refund...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

No Sales Tax on Apps Sold in Virginia

by Amol Jain | Berkeley Research Group, LLC on 3/26/2013

In a recent series of public letter rulings, the Virginia Department of Taxation ruled that the sale of applications on mobile devices (commonly referred to as apps) are not subject to Virginia sales and use tax. The...more

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

by Walter R. Calvert, Tammara F. Langlieb, Jeffrey S. Tenenbaum | Venable LLP on 3/26/2013

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

Sellers of Medical Devices May Need to Collect Sales Tax on Excise Surcharges

by Amol Jain | Berkeley Research Group, LLC on 2/25/2013

Starting this year, manufacturers and importers of certain medical devices must remit to the federal government a 2.3-percent excise tax on the sale of these devices (as discussed previously in this post). Many sellers pass...more

Interactive Gaming And Taxes – Nevada’s Legislature Considers Gaming Amendments And The IRS Clarifies Slot Machine Withholding...

by Jennifer Carleton, Erin Elliott, Neil Goff, Alisa Nave-Worth | Brownstein Hyatt Farber Schreck on 2/25/2013

Nevada Legislature Considers Changes Critical to Gaming Industry - In the 2013 Nevada legislative session, the Nevada Legislature is considering a number of key legislative changes that would impact the gaming industry....more

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Science, Computers & Technology › Commercial Law & Contracts › Tax Law

SST Governing Board Considers "Best Practices" Matrix and Marketplace Fairness Implementation; SLAC Contemplates Digital Goods...

Big Incentives for Investments in Cybersecurity

Argument Before Illinois Supreme Court in Performance Marketing Continued to Morning of May 22nd

Marketplace Fairness Act of 2013 Passes United States Senate

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

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

The Tax Man Cometh To Cyberspace

Taxation Of Computer Software Sales: Ordinary Income, Capital Gain, Or Both?

Proposed E-Commerce Taxation Bill Might be Unconstitutional

Massachusetts Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

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

Canadian Online Business Take Note: Internet Tax Case

Tax Storm Clouds on the Horizon

IRS Capitalized Legal Fees Incurred by Pharmaceutical Company

Software Vendor Challenges Massachusetts’ Restrictive Policy on Multiple Points of Use Certificates

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

No Sales Tax on Apps Sold in Virginia

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

Sellers of Medical Devices May Need to Collect Sales Tax on Excise Surcharges

Interactive Gaming And Taxes – Nevada’s Legislature Considers Gaming Amendments And The IRS Clarifies Slot Machine Withholding...

Another State Expands its Nexus Criteria

Proposed List of Newly Taxed Items

Disk or No Disk – Cloud Computing Services Not Taxable In Virginia

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

Excise Tax Kicks In Jan. 1 On Certain Medical Devices

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