Read Tax Law news, alerts, and legal commentary from leading lawyers and law firms:
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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
This year’s short legislative session produced significant new tax laws dealing with all of Maine’s major taxes, as well as increased legislative oversight of Maine Revenue and dynamic fiscal analysis. Below is a brief...more
On August 10, 2011, New Jersey announced a new corporate tax compliance initiative for media companies. Companies that come forward voluntarily can pay reduced tax and avoid significant penalties. But companies have only...more
In This Issue:
Increased Antitrust Scrutiny of Non-Reportable or Closed Transactions; Minimising Exposure: Understanding the Risk of Bribery in China; and Are Our Tax Systems Fit for Purpose?
Recent decisions from two different state judicial bodies differ on how to apply costs of performance to a telecommunications company’s receipts from sales of services. These two cases demonstrate how states are applying –...more
What is Unrelated Business Income?
- What is unrelated business income?
- What is excluded from unrelated business income?
- Explanation of specific UBI exceptions
Second Life, Facebook, Groupon, and the exploding world of digitally provided content and services have thrown a wrench into tax practitioners’ ability to answer some basic tax questions. These business models (and models...more
On July 1, 2011, Public Act 096-1544 is effective in Illinois. This new law makes online retailers and vendors that advertise with certain persons located in Illinois subject to the collection responsibilities of the Illinois...more
On March 10, 2011, Illinois Governor Patrick Quinn (D) signed Public Act 96-1544 (H.B. 2659) into law, adding Illinois to a growing list of states that have adopted an "Amazon tax" or "click-through nexus" law.1 Starting July...more
Under Act 118 of 2010, signed by Governor Rendell on November 23rd, vendors of prepaid cellular phone service will have to begin collecting a "prepaid Wireless E-911 Surcharge," effective July 1, 2011. The surcharge is...more
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