Tax Law

Read Science, Computers & Technology updates, news, alerts, and legal analysis from leading lawyers and law firms:

News & Analysis as of May 23, 2013

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

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

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

Tennessee Court Holds that Wide Area Network Service Is a Taxable Telecommunications Service

by Bradley Arant Boult Cummings LLP on 8/7/2012

A Tennessee trial court has ruled that wide area network (WAN) services provided by IBM are taxable “telecommunication services” for Tennessee sales and use tax purposes. IBM Corporation v. Farr, Civil No. 09-2144-I (Davidson...more

New VAT regime B2C

by Fintan Clancy on 7/25/2011

The new B2C VAT regime in the EU will enable suppliers of telecoms, broadcasting and electronic services (e.g. download software and services over the Internet, smart phones or other the distribution channels including via...more

Summary of Canadian Financial Incentives for the Production of Animation, Digital Media and Interactive Content

by Heenan Blaikie LLP on 2/28/2011

Table of contents: 3 Foreword 4 Federal Government 5 British Columbia 6 Ontario 8 Quebec 9 Manitoba 10 Nova Scotia 10 Prince Edward Island 11 Heenan Blaikie’s Entertainment Law Practice Team 12 Our...more

North Carolina Creates New Tax Incentive Opportunity for Digital Media Companies

by Reed Smith on 8/5/2010

On July 22, 2010, North Carolina Governor Beverly Purdue signed into law legislation that creates a new and innovative tax credit for companies developing interactive digital media, including video game companies and...more

Value Added Tax and Cross-Border E-Commerce

by Jose Romero on 5/15/2010

The Internet was designed to facilitate communication and not to facilitate direct or indirect taxation. This brief essay focuses on the ubiquity challenge posed by the Internet's architecture to value added taxation of...more

Communications Law Bulletin, October 2008

by Morrison & Foerster LLP on 10/30/2008

In this issue: *The Month in Brief *FCC Streamlines Satellite Earth Station License Process *California Passes New Broadband and Prepaid Services Laws and Considers Copper Loop Retirement Issues *FCC Clarifies ?Junk...more

The New Internet Tax Freedom Act

by Morrison & Foerster LLP on 5/6/2008

President George W. Bush signed into law on October 31, 2007 legislation (House Bill 3678,[1] the Internet Tax Freedom Act Amendments Act of 2007) that extends for another seven years, until November 1, 2014, the moratorium...more