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Tax Administrative Agency Constitutional Law

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

Connecticut Will Make You Disclose Personal Customer Data!

by McDermott Will & Emery on

The Connecticut Department of Revenue Services (DRS) recently issued demand letters to many remote sellers requiring that they either: (a) provide electronic sales records for all individual sales shipped to a Connecticut...more

Nashville Islamic Center’s Religious Discrimination Claims Dismissed

A federal district court in Tennessee recently dismissed for lack of subject matter jurisdiction a claim by the Islamic Center of Nashville (ICN) lawsuit challenging a Tennessee property tax exemption law on religious freedom...more

Retroactive Tax Law Upheld, Circuit Court Jurisdiction Limited

Before 2014, Alabama sales tax applied only to the sale of prepaid calling cards or authorization numbers, pursuant to Ala. Code §40-23-1(a)(13). In 2014, the Alabama Legislature amended the above statute to “clarify” that it...more

Nashville Islamic Center Claims Tax Rules Impose Unfair Burden

The Islamic Center of Nashville (ICN) recently filed a federal complaint and request for declaratory judgment against the State of Tennessee, the Metropolitan Trustee of Nashville, and the Tennessee State Board of...more

Maryland Tax Court Overturns Comptroller's Policy of Limiting Subtraction for Interest Received on Federal Obligations

by Reed Smith on

The Maryland Tax Court recently ruled that a bank was entitled to deduct all of its interest received with respect to federal obligations for Maryland corporate income tax purposes, thereby generating net operating losses...more

Breaking News: Tennessee Submits Proposed Economic Nexus Regulation for Publication

by McDermott Will & Emery on

On June 16, 2016, the Tennessee Department of Revenue (DOR) submitted a new sales and use tax regulation for publication titled “Out-of-State Dealers” that would administratively create an economic nexus threshold. While the...more

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

by McDermott Will & Emery on

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

The Advantages of Independent State Tax Tribunals

The following is an edited transcript of a discussion at a May 8 meeting of the American Bar Association Section of Taxation’s State and Local Taxes Committee in Washington. Bruce Ely, a partner at Bradley Arant Boult...more

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

MoFo New York Tax Insights - Volume 6, Issue 7 - July 2015

by Morrison & Foerster LLP on

In This Issue: - Important Changes at NYS and NYC Tax Agencies - Court of Appeals Upholds Constitutionality of Taxing Nonresidents on Gain from S Corporation Stock Sale in Two Separate Decisions - NYC Tribunal...more

SEC Interpretive Release on the Terms “Spouse” and “Marriage”

by Seyfarth Shaw LLP on

In another federal action that employers need take note of, last week the U.S. Securities Exchange Commission (SEC) issued its “Commission Guidance Regarding the Definition of the Terms ‘Spouse’ and ‘Marriage’ Following the...more

California Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2015)

by Reed Smith on

Regulatory Updates - GO-Biz Rolls Out First Awards of 2015 For fiscal year 2015, the Governor’s Office of Business and Economic Development (“GO-Biz”) is authorized to award $151.1 million in California Competes Tax...more

Mortgagee Lacks Standing to Appeal

by Cozen O'Connor on

A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property. Mountain Manor Development Company LP v. Monroe County Board of...more

Indiana Tax Court denies budget and tax levy appeals; two local units gave improper notices, one erroneously argued that poor...

by Faegre Baker Daniels on

The Indiana Tax Court has issued three decisions in the first half of 2014 relating to appeals of final determinations by the Department of Local Government Finance (DLGF) regarding budgets and tax levies for local taxing...more

MoFo New York Tax Insights - Volume 5, Issue 5 - May 2014

by Morrison & Foerster LLP on

In This Issue: - Two Combined Reporting Decisions Highlight Issues Involving “Permissive” Combined Reporting - New York State Corporate Tax Reform Legislation Enacted – What You Need to Know - Appellate Court...more

Indiana homeowner failed to prove lack of uniformity in the assessment of his property

by Faegre Baker Daniels on

Indiana’s burden-shifting statute doesn’t apply to uniformity claims, the Tax Court ruled in a recent decision in which it also held the Owner failed to show that the assessment of his home was non-uniform with those of other...more

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

by Morrison & Foerster LLP on

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

by Morrison & Foerster LLP on

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

Q&A With Morrison & Foerster's Mitch Newmark

by Morrison & Foerster LLP on

Mitchell A. Newmark is a partner at Morrison & Foerster LLP and is concentrated on state and local tax litigation and appeals before administrative and judicial bodies around the country. Newmark also advises companies and...more

MoFo New York Tax Insights - Volume 4, Issue 8 - August 2013

by Morrison & Foerster LLP on

In This Issue: ALJ Disallows Combined Filing in Absence of Substantial Intercorporate Transactions; Court Rejects Constitutional Challenge to Tax Credit Deferral Legislation; New York City Loses Another Transfer Tax...more

National Federation Of Business V. Sebelius: A Decision For The Ages - A Comment On Chief Justice Roberts’ Majority Opinion

The Conventional Wisdom - Earlier this year, prior to the oral arguments before the United States Supreme Court (the “Court”) in National Federation of Business, et al. v. Sebelius ( “National Federation” case), 132...more

Crown Appeals Tax Court Decision in Guindon – Are Advisor Penalties “Criminal”?

by Dentons on

On October 31, 2012, the Crown filed a Notice of Appeal with the Federal Court of Appeal against the judgment of the Tax Court of Canada in Julie Guindon v. The Queen (2012 TCC 287). In that decision, the Tax Court held that...more

New York Publishes MTA Payroll Tax Protective Refund Claim Procedures

by Morgan Lewis on

Refund claims for employers should be filed on or before November 2, 2012. On October 17, the New York State Department of Taxation and Finance (Department) published guidance regarding the procedures for taxpayers to...more

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

by Reed Smith on

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

Tax Court holds that advisor penalties under section 163.2 of the ITA constitute criminal offences

by Dentons on

In what is certain to be the first step in a very important precedent, the Tax Court of Canada held on October 2, 2012 that the advisor penalties created under section 163.2 of the Income Tax Act constitute criminal offences...more

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