Sutherland Salt Shaker- Vol. 1 No. 9- September 2010

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IN THIS ISSUE: Oregon Court Holds That Internet Access Services Are Not Telecommunications, Are Protected by the Internet Tax Freedom Act; Fair or Unfair? Main Street Fairness Act Faces Opposition; Oregon Tax Court Strikes Again: Gain on the Sale of Stock Constitutes Business Income; SALT Pet(s) of the Month; Former Dell Executives Manipulated Tax Reserves, Says SEC; Illinois Amnesty: Double Interest, Double Penalties and a double Edged-Sword; Recently Seen and Heard; DMA Lawsuit: Twists and Turns Continue; City of Philadelphia Loses TIA Challenge; The CAT Takes a Swat at Quill; Texas Margins Tax Roundup: Comptroller Provides Additional Margins Tax Guidance; Filling the Coffers: Kansas Is Yet Another State to Enact an Amnesty Program With a Few Twists; California FTB to Hold Meeting on Intercompany Transactions, DISA Reporting; Come See Us; The Sutherland SALT Team.

Please see full newsletter below for more information.

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Tax

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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