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Transportation Tax General Business

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

Up, up and away: BC Court of Appeal dismisses unjust enrichment class action against international airlines

by DLA Piper on

On September 12, 2017, Mr. Justice Groberman, writing for the BC Court of Appeal, upheld the decision of the BC Supreme Court in Unlu v Air Canada, 2015 BCSC 1453 (“Unlu”), refusing to certify as class proceedings five...more

WTO Appellate Body Report: US – Conditional Tax Incentives for Large Civil Aircraft

by White & Case LLP on

Decision: The WTO Appellate Body has ruled that certain tax incentives provided by the State of Washington in the aerospace sector are not prohibited import substitution subsidies under the Agreement on Subsidies and...more

Live! Legislative Updates

In our first two newsletters, we offered thoughts and predictions on the Trump Legislative Agenda. Here are a few updates...more

Under the Dome: Inside the Maine State House

by Pierce Atwood LLP on

Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Legislature Met on July 20 to Consider Bond Bills, Items from Special Appropriations Table - After...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

Federal regulators unveiled a proposal yesterday that would push the country’s biggest banks and other “critical financial companies” to shore up cybersecurity protocols, to prevent hacks, and to have a recovery plan at the...more

When the Internal Revenue Code and the FAA Regulations Collide - What Results?

by Sanford Millar on

The Federal Aviation Administration (FAA) categorizes aircraft owners and operators into different categories. In general, the FAA grants an owner of an aircraft who operates the aircraft for personal use and enjoyment a...more

CRA: Drones Depreciable at 25%

by Dentons on

Aerial drones appear to have many commercial uses. If you use a drone in your business, you may be able to deduct capital cost allowance in respect of the drone. In CRA Document 2016-0633111E5 “CCA Class of a Drone”...more

Alabama Tax Tribunal Rules Certain Freight Charges are Not Subject to Sales Tax

by Baker Donelson on

In Mike Kilgo & Associates, Inc. v. State of Alabama Department of Revenue, the Alabama Tax Tribunal recently ruled that freight and shipping charges separately stated from other charges on a seller's invoice are not subject...more

Supreme Judicial Court Rules Against Taxpayer in Regency Transportation

by Reed Smith on

On January 6, the Massachusetts Supreme Judicial Court (“SJC”) issued its decision in Regency Transportation v. Commonwealth, finding against the taxpayer. The taxpayer in Regency was a trucking company that purchased...more

Supreme Judicial Court hears Oral Argument in Regency

by Reed Smith on

Today, the Massachusetts Supreme Judicial Court (“SJC”) heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue’s assessment of use tax on the full...more

Tax Policy Update

by McGuireWoods LLP on

The number of “Action Items” detailed in the OECD’s report released yesterday to combat base erosion and profit shifting strategies among multinational corporations. The recommendations have drawn criticism from some GOP...more

IFTA Compliance More Important Than Ever

Several Pennsylvania appellate court decisions in recent years have made it more important than ever for IFTA licensees to strictly comply with IFTA documentation requirements. The fact that a company actually pays taxes on...more

Illinois Attorney General Responds to Reed Smith’s Efforts – Files Motions to Dismiss in Several False Claims Act Matters

by Reed Smith on

On September 21, 2015, the Illinois Attorney General filed several Motions to Dismiss in Illinois False Claims Act (“IFCA”) matters in which the defendants were able to show, in response to the Attorney General’s inquiry,...more

Illinois Department of Revenue Issues Proposed Amendments to Shipping and Handling Regulations

by McDermott Will & Emery on

The Illinois Department of Revenue (Department) recently proposed amendments to its regulations governing the taxability of shipping and handling charges. The Proposed Amendments to 86 Ill. Admin Code §§ 130.415 and 130.410...more

School Buses Exempted from Property Tax

While children sing the “Wheels on the Bus Go Round and Round” as they head to school, it is highly doubtful that they ponder who has to pay the taxes for those wheels. Yet, this very question arose recently in the New...more

Favorable New York Guidance on Sales and Use Tax Exemption for Noncommercial Aircraft

by McDermott Will & Emery on

On July 24, 2015, the New York Department of Taxation and Finance published guidance on the sales and use tax exemption for “general aviation aircraft,” effective September 1, 2015. N.Y. Dep’t of Taxation & Finance,...more

Latest Developments in the Ongoing UPS Class Action

by Bennett Jones LLP on

A recent decision of the Divisional Court, in which Bennett Jones and its co-counsel acted for the class, held that whether brokerage fees charged by UPS to customers receiving deliveries in Canada are unsolicited is an...more

Spotlight on Tennessee: 2015 Tax and Related Legislation

by Baker Donelson on

The 2015 Legislative Session, 109th General Assembly, considered a large number of tax and related initiatives. Many of these initiatives have been enacted, some with very far reaching impact upon the tax climate in this...more

[Webinar] Meritas Capability - Avoiding Common Mistakes Companies Make When Operating Business Aircraft, May 19, 1:00-2:00 CST

Business aircraft operations are highly regulated by several government agencies. Structuring the ownership and operation of business aircraft in compliance with this regulatory environment is difficult and requires...more

Trucking Company Appeals ATB Decision Upholding Use Tax Assessment on Trucks Used in Interstate Commerce

by Reed Smith on

In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board (“ATB”). Regency had challenged the Department of Revenue’s...more

Tax Planning for International Transportation Income

by Bilzin Sumberg on

According to the most recent estimates, the quantity of goods carried by containers has risen from around 100 million metric tons in 1980 to about 1.5 billion metric tons in 2012. Out of these numbers, one container in every...more

Appellate Court Upholds Dismissal of False Claims Act Case Against QVC, Denies that Qui Tam Plaintiff is Owed Monetary Proceeds,...

by Reed Smith on

On March 31, 2015, the Appellate Court of Illinois, First District in a Rule 23 Order, upheld the dismissal of a False Claims Act (“FCA”) case against QVC, Inc. (“QVC”). In the dismissed case, the qui tam plaintiff had...more

Congressman Delaney Talks Infrastructure Funding at IBBTA Conference

by Nossaman LLP on

On March 31, 2015, Congressman John K. Delaney (D-MD) spoke at the Washington Briefing of the International Bridge, Tunnel and Turnpike Association (IBBTA) in Washington, DC. At the event, Congressman Delaney provided an...more

Supreme Court Decides Alabama Department of Revenue v. CSX Transportation, Inc.

by Faegre Baker Daniels on

On March 4, 2015, the Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform...more

BPT Not Prohibited on Freight Brokerage Services

by Cozen O'Connor on

A divided panel of the Commonwealth Court held that a city was not prohibited from imposing its Business Privilege Tax on the gross receipts of a freight broker. S & H Transport, Inc. v. City of York, No. 165 C. D. 2014 (Pa....more

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