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Avoiding and Defending Florida License Tax Audits

Florida hotels and restaurants are facing license tax audits, assessments and penalties in increasing numbers. A "license" is statutorily defined as the granting of a privilege to use or occupy a building or real property....more

Franchising In India: Key Considerations For Franchisors Seeking To Grow Their Brands

India recently staged the largest free democratic election in world history, bringing to power the National Democratic Alliance, led by the Bharatiya Janata Par ty, and with it a fresh sense of optimism about India’s economic...more

Spotlight on Tennessee: DOR Clarifies Franchise and Excise Tax Classification of SMLLCs and Series LLCs

In November, the Tennessee Department of Revenue (Department) issued two notices to help clarify Franchise and Excise Tax classification of single member LLCs (SMLLCs) and series LLCs. ...more

Texas enacts taxpayer-friendly revisions to franchise tax

Governor Rick Perry has signed into law Texas HB 500, which provides for certain changes to the Texas franchise tax provisions. ...more

PA Capital Stock/Franchise Tax Phase-out Deferred; Related Party Addback Enacted; Numerous Other Tax and Credit Changes Made

On June 30th Governor Corbett signed a $28.4 billion state appropriations package which provides modest increases in some areas and flat funding in others. Although the popular press suggested that the budget included no...more

Major PA Tax Bill Passes: Franchise Tax is Back! Market Sourcing has Arrived; Addbacks Too

After months of negotiations and bargaining surrounding Pennsylvania’s budget, the House and Senate passed major tax code changes Tuesday (in House Bill 465). The bill is now on its way to Governor Corbett’s desk for...more

Sutherland SALT Shaker: May 2013 Digest

In this issue: - California FTB Takes Harley-Davidson for a Ride: Securitization Subsidiaries Are Financial Corporations with Nexus in California - “Tut-Tut,” Long Beach: California Supreme Court Permits...more

New Mexico 2013 Tax Legislation Update

The recently concluded 2013 regular session of the New Mexico Legislature resulted in legislation enacting several significant changes to New Mexico’s tax programs, the majority of which are business friendly. Most of the...more

Navigating Pennsylvania’s Tax Appeals Process -- Updated

Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. A few years ago, the PA Chamber and other interested groups were able to work with the General Assembly to...more

Franchising in Spain: 2012 in Review

With Madrid's annual franchise fair just around the corner, now is a good time to analyze what 2012 was like for the franchise sector in Spain. A solid performance overall, especially strong for Spanish franchises abroad....more

March 2013 - SALT Shaker Newsletter

In this issue: - Delivered by Independent Contractors, Undelivered by P.L. 86-272: Order Fulfillment Activities Subject Out-of-State Seller to New York Corporation Franchise Tax - Everything’s Bigger in Texas,...more

Alabama Tax Developments: 2012 Year in Review

Our final Alabama SALT Bulletin of 2012 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transaction, and property taxes. The spring 2012...more

2013 Audit Guidelines For Small Business

What three letters strike fear into the heart of small business owners across the United States? I . . . R . . . S Internal . . . Revenue . . . Service. And in 2013 there may be even greater reason for small...more

Focused on Franchise Law - November 2012

In This Issue: - Barry Kurtz Honored As Trusted Advisor - Franchisor 101: It's That Time Again: Renewal Season 2013! - Franchisee 101: Reporting Sales and Paying Taxes-A Double Edged Sword - Barry Kurtz...more

Where’s the “Beef”? Sublicensing Qualifies for Virginia Addback Exception

On March 29, 2012, the Circuit Court of the City of Richmond held that an exception to Virginia’s related party addback statute applied to licensing arrangements that included a sublicensor. Wendy’s International, Inc. v....more

Where’s the Beef? Virginia Circuit Court Allows Wendy’s to Claim Exception to Addback for Royalties Paid to Affiliate

A new opportunity may exist for franchisors to claim an exception to Virginia’s royalty addback statute based on a recent Circuit Court decision. In Wendy's International Inc. v. Virginia Dep't of Taxation, decided March...more

Sutherland Salt Shaker - April 2012

In This Issue 2 SALT Pet of the Month; 5 Professor Hellerstein’s Office Hours; 9 California Screaming; and 9 Policy Wonk. Sub Articles: A Swing and a Miss: Maryland Court Defines “Final” for Purposes of Statute of...more

Intangible Expenses, Amazon & Solar Highlight Bills in Tennessee Legislature

Tennessee’s legislative session is in full swing, and based on the current pace of the session, legislators should finish their work during the first week of May, at the latest, and return to their districts for the November...more

Alabama Tax Developments: 2011 Year in Review

Our final Alabama SALT Bulletin of 2011 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transaction and property taxes. The Spring 2011...more

Nexus And State Tax Due Diligence

Table of Contents I. Introduction...1 II. General Nexus Standards ... 2 A. Registration To Do Business...2 B. Nexus For State Tax Purposes ... 3 1. Nexus for Texas Franchise Tax Purposes... 3 2. Leniency for...more

TGS-NOPEC Victory in Franchise Tax Case has Broad Implications for Texas Businesses

On May 27, 2011, The Texas Supreme Court found in favor of TGS-NOPEC Geophysical Company in a dispute involving how TGS' receipts from the licensing of its geophysical data should be apportioned for Texas franchise tax...more

The A.R.T. of Franchising: Advice - Reminders - Tips

Dear Franchisor, Welcome to the Jackson Walker’s ART of Franchising newsletter. As always, our intention is to provide you with timely and easy-to-read franchise advice, reminders and tips, so that, as industry leaders,...more

PA Tax Tips: PA Offers Many Production-Based Exemptions

Production-based tax exemptions have saved Pennsylvania businesses billions of dollars. These exemptions are known by various names, including "manufacturing," "processing," "printing," "mining," "R&D," "agriculture" and...more

District of Columbia Tax Amnesty: August 2 – September 30

On July 29, the District of Columbia's Office of Tax and Revenue("OTR") announced that it will launch a tax amnesty program that will run from August 2 through September 30, 2010. The amnesty program applies to taxes that...more

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