Tax Law, Commercial Law & Contracts, Zoning, Planning & Land Use

Reed Smith Marcellus Shale Tax Update - Recycle, Reuse, Reduce Your Tax Burdens

by Stephen Blazick, Daniel Dixon, Lee Zoeller | Reed Smith on 5/17/2013

Pennsylvania’s broad mining exemption from sales and use tax also includes an exemption for pollution-control devices that is less well known than the general exemption for mining equipment. The pollution-control exemption...more

U.S. Treasury Awards $3.5 Billion in New Markets Tax Credit Allocations

by Christina Novotny, George Skupski, David Strauss | BakerHostetler on 4/25/2013

On April 24, 2013, the U.S. Department of the Treasury's Community Development Financial Institutions Fund (the CDFI Fund) announced the community development entities (CDEs) selected to receive the $3.5 billion in New...more

Treasury Department Announces $3.5 Billion in New Markets Tax Credit Allocation Awards

by Stephanie Franklin-Suber, Jocelyn O’Brien | Ballard Spahr LLP on 4/25/2013

Eighty-five community development entities (CDEs) have been selected to receive $3.5 billion in New Markets Tax Credit (NMTC) allocation authority in the 2012 round of the NMTC Program. The announcement of the latest round of...more

Paper Carryout Bag Charge Is Not A Tax

by Jeffrey L. Massey | Kronick, Moskovitz, Tiedemann & Girard on 3/12/2013

Taxpayers and a manufacturer of plastic bags challenged a county ordinance that prohibits retail stores from providing customers with plastic carryout bags and requires the stores to charge their customers ten cents for each...more

Appellate Notes: Recent Decisions of the Connecticut Supreme and Appellate Courts - January 2013

by Edward McCreery III | Pullman & Comley, LLC on 2/14/2013

In This Issue: -AC31211 - Aguinaldo v. Warner -AC33771 - Thompson Gardens West Condominium Assn., Inc. v. Masto -AC33850 - Unifund CCR Partners v. Schaeppi -AC33400 - Samnard Associates, LLC...more

The Fiscal Cliff for Condominium Developers

by Kristi Stotts | Winstead PC on 12/31/2012

Heard enough about the fiscal cliff? Condominium developers should take into consideration the potential liability for assessments on developer owned condominium units when structuring condominium regimes to avoid their own...more

The Dos and Don’ts of a Foreign Trade Zone

by Snell & Wilmer L.L.P. on 8/28/2012

Originally published in Law 360 on August 24, 2012. Imagine a corporation in the business of building and leasing warehouses to manufacturers, in particular, manufacturers that import raw materials to be manufactured...more

Understanding the “Dos and Don’ts” of a Foreign Trade Zone

by Snell & Wilmer L.L.P. on 8/16/2012

Imagine a corporation in the business of building and leasing warehouses to manufacturers, in particular, manufacturers that import raw materials to be manufactured here in Arizona. The hypothetical corporation owns a large...more

Enterprise Zone Credit: Does Your Company Qualify? By David C. Morganelli, Esq. and Ryan W. Sawyer, Esq.

by Partridge Snow & Hahn LLP on 5/8/2012

In 1982, Rhode Island enacted legislation to incentivize certain businesses to create new jobs and grow the Ocean State economy. The “Distressed Areas Economic Revitalization Act” was originally passed to target “areas in...more

New Maine Tax Legislation for 2012

by Pierce Atwood LLP on 5/1/2012

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

From Williamson Act Contracts to Solar Use Easements: New Law Offers Incentives to Meet California's Renewable Energy Goals

by Miller Starr Regalia on 12/7/2011

In April 2011, Governor Brown signed a bill requiring one-third of California's energy to be produced from renewable sources by December 31, 2020. This energy mandate has created a land rush, and developers and utilities are...more