Tax Law, Commercial Law & Contracts, Communications & Media Law

Tennessee Business Tax: Locally Imposed Tax Revamped

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal, Brian Shelton | Bradley Arant Boult Cummings LLP on 5/9/2013

The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale of goods and services (SB183/HB177). This change follows legislation...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

Under The Dome: Inside The Maine State House 4-26-13

by Avery T. Day, John D. Delahanty, Andrea Cianchette Maker | Pierce Atwood LLP on 4/26/2013

Major Tax Reform Proposal Starts to Take Shape - This week, the Maine media reported that Senator Woodbury is leading a bipartisan effort to draft a major tax reform proposal. This proposal will likely propose changes...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

Advertising News & Analysis - March 21, 2013

by Walter R. Calvert, Jeffrey D. Knowles, Amy Ralph Mudge, Gregory J. Sater, Randal M. Shaheen | Venable LLP on 3/22/2013

In this issue: - ANA CEO Calls for Greater Industry Cooperation, Self-Regulation to Win Policy Battles - Price Match Guarantees – Easy to Offer, Hard to Limit - Some States Eye Advertisers to Generate Tax...more

Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal | Bradley Arant Boult Cummings LLP on 2/25/2013

The Tennessee Department of Revenue has released a legislative proposal with the stated intent of clarifying the application of the locally-imposed business tax to out-of-state businesses while also codifying an existing...more

The Top 10 Things That Every Business Owner Should Do At Year-End

by Scott Legal Services, P.C. on 12/14/2012

As a business owner, all year you have likely been running around acting as manager, developer, business generator, marketer, human resource manager and administrative assistant. Given the numerous roles, it is often tough...more

MoFo New York Tax Insights - Volume 3, Issue 12 - December 2012

by Open Weaver Banks, Kara M. Kraman, Amy F. Nogid, Irwin M. Slomka | Morrison & Foerster LLP on 12/5/2012

In This Issue: Court Holds Television Programming Is Included in the Property Factor Regardless of Delivery Method; ALJ Upholds Retroactive Application of Stock Option Regulations; Petition Found Untimely Under Special...more

FTC Warns Hotels Against Providing Price Quotes That Lack Mandatory Taxes and Fees

by Michael P. Heuga, Lindsay A. Lutz, Roxane A. Polidora, Josh Romanow, Christian A. Salaman, Michael L. Sibarium | Pillsbury Winthrop Shaw Pittman LLP on 12/5/2012

On November 28, 2012, the Federal Trade Commission (“FTC”) announced that it sent letters to 22 hotel operators warning them that their online reservation sites may violate the law by misrepresenting hotel room prices. In...more

A Digital Deal You Can’t Refuse - But What About the Tax?

by McNees Wallace & Nurick LLC on 9/25/2012

Many individuals now use services like Facebook and Twitter as their primary tool to keep in touch with friends and family, as well as to keep up on news, sports and weather. It would be fair to compare these social network...more

Online Advertising, Including Click-Thru, Does Not Establish PA Nexus

by McNees Wallace & Nurick LLC on 9/20/2012

With Pennsylvania’s September 1 deadline approaching for the commencement of sales tax collection by online vendors having in-state affiliates or PA-based website sales agents, the Department of Revenue issued a letter ruling...more

PA Tax Law News -- September 2012

by McNees Wallace & Nurick LLC on 9/19/2012

In This Issue: Online Advertising; PA Sales Tax Prepayment Option; State & Local Tax Seminars; PA School Districts Seek to Increase Property Taxes; Florida Domicile Upheld; Nonresident Limited Partners Lose Entire...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

Tri-State Tax Alert

by Pierce Atwood LLP on 7/18/2012

From our offices in Boston, Portland, and Portsmouth, Pierce Atwood’s State and Local Tax Group provides litigation, planning, transaction, regulatory, and legislative services to business, associations, and individuals on...more

MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on...

by Sutherland Asbill & Brennan LLP on 5/15/2012

On May 10, the Multistate Tax Commission's (MTC) Executive Committee approved for further consideration model uniformity laws dealing with: (1) communications transaction tax centralized administration; and (2) tax...more

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Tax Law › Commercial Law & Contracts › Communications & Media Law

Tennessee Business Tax: Locally Imposed Tax Revamped

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

Under The Dome: Inside The Maine State House 4-26-13

IRS Capitalized Legal Fees Incurred by Pharmaceutical Company

No Sales Tax on Apps Sold in Virginia

Advertising News & Analysis - March 21, 2013

Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax

The Top 10 Things That Every Business Owner Should Do At Year-End

MoFo New York Tax Insights - Volume 3, Issue 12 - December 2012

FTC Warns Hotels Against Providing Price Quotes That Lack Mandatory Taxes and Fees

A Digital Deal You Can’t Refuse - But What About the Tax?

Online Advertising, Including Click-Thru, Does Not Establish PA Nexus

PA Tax Law News -- September 2012

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

Tri-State Tax Alert

MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on...

New Maine Tax Legislation for 2012

New Jersey Announces Tax Compliance Initiative for Media Companies

International News: Focus On Alcohol Beverages - July 14, 2011

Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions

Sponsorships, Advertising, Endorsements and Cause Marketing: Understanding Critical UBIT Issues for Nonprofits

Taxing the Virtual World . . .And Beyond

Online Retailers And Vendors Advertising On Illinois-Based Websites Subject To Tax, Beginning July 1, 2011

Illinois Adopts Click-Through Nexus Law

Retailers To Collect 911 Fee On Prepaid Cell Phone Service

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