Sutherland Salt Shaker - November 2012

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In This Issue:

- The Lone Star State Swings the Lasso Around E-Commerce Services

- Don’t Mess with Texas: No Three-Factor MTC Election for You!

- SALT Pet of the Month

- The Clicks Keep on Coming in Pennsylvania

- Nebraska’s Below-the-Belt Decision to Audit “Above the Line”

- Washington Court Prohibits Double Taxation of Natural Gas Sales

- Ohio Supreme Court Sets the Record Straight

- A Triangle is Not a Square in Indiana

- South Carolina Cuts the Cord for Cellular Service Providers

- Alternative Apportionment is “Stacked” Against the Taxpayer

- Hartney: Illinois Appellate Court Respects Tax Planning

- Not Such A Great “Deal-of-the-Day” in Kansas

- California Shaking

- New York, New York

- Excerpt from New York, New York:

New York Court Derails the MTA Payroll Tax - The Supreme Court of New York Nassau County (a trial court) declared the New York Metropolitan Commuter Transportation Mobility Tax (MCTMT) unconstitutional. Edware P. Mangano v. Sheldon Silver, Docket No. 14444/10 (N.Y. Sup. Ct. Aug. 22, 2012)...

Please see full newsletter below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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