Sutherland Salt Shaker Vol. 2 No. 1- January 2011

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IN THIS ISSUE: New York Issues (Another) Advisory Opinion on Taxability of Financial Advice Services; Utah Goes Market for Sourcing of

Financial Institution Services; Iowa Supreme Court Deep-Fries Commerce Clause; Salt Pet of the Month; The Latest ATM Fee, a Sales Tax?; Recently Seen and Heard; Inclusion of Insurance Company in Unitary Return – When Is an Insurance Company “Subject to” Premium Tax?; Come See Us; Connecticut “WREITS” Guidance for REITs and Economic Nexus; Retailers, Finance Companies and Sales Tax Refunds on Bad Debt – Heads I Win, Tails You Lose;Washington Court of Appeals Holds Retroactive Application of a Statute Unconstitutional; The Sutherland SALT Team.

Please see full newsletter below for more information.

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Published In: General Business Updates, Constitutional Law Updates, Finance & Banking Updates, Insurance Updates, Tax Updates

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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