Civil Procedure

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

News & Analysis as of May 22, 2013

Wisconsin Court Confirms Computer-Controlled Medical Devices Are Exempt From Property Tax

by Theresa Andre, Eric Hatchell, Maureen McGinnity | Foley & Lardner LLP on 5/6/2013

In 2008, the Wisconsin Tax Appeals Commission ruled that the following categories of computerized medical equipment are exempt from property tax: - Ultrasound equipment - Magnetic resonance imaging (MRI)...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

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

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

by Daniel Dixon, Michael Jacobs | Reed Smith on 1/14/2013

If you are located in Virginia and use a cloud computing service, and you (or your cloud provider) received a disk, manual, or other incidental tangible property in connection with your purchase of the service, you may have...more

California Court Finds in Favor of Microsoft, Upholds Costs of Performance

by Sutherland Asbill & Brennan LLP on 12/20/2012

On December 18, 2012, the California Court of Appeal ruled that receipts from the right to replicate software are sourced as sales “other than tangible personal property.” In reversing the trial court, the Court of Appeal...more

Canada’s Supreme Court Releases First Transfer Pricing Decision in GlaxoSmithKline

by Osler, Hoskin & Harcourt LLP on 10/19/2012

In a unanimous decision, released on October 18, 2012, the Supreme Court of Canada upheld the judgment of the Federal Court of Appeal in Canada v. GlaxoSmithKline Inc. As the first transfer pricing case decided by the Supreme...more

Transcending The Cloud - A Legal Guide to the Risks and Rewards of Cloud Computing: Pennies From Heaven - U.S. State Tax...

by Reed Smith on 6/17/2010

Introduction — The Landscape Faced with growing budget deficits and decreasing tax bases, some states in the United States are searching for new and broader avenues for revenue generation. Digital products and electronic...more

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