Department of Revenue

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The Wine Institute and Reed Smith Team Up To Fight Illinois False Claims Act Overreach

On July 28, 2015, on behalf of the Wine Institute and its members, Reed Smith filed an action in the Circuit Court of Cook County, Illinois against the Illinois Attorney General (the “Attorney General”) and the Illinois...more

Getting to “Finished” Faster: The Massachusetts Department of Revenue’s Expedited Settlement Process

In April 2014, the Massachusetts Department of Revenue (MDOR) rolled out their new Expedited Settlements process. The program is one of three initiatives, which includes Early Mediation and Limited Information Settlements,...more

NC Legislative Update for July 2015 #2

This Week - After a week-long summer recess, lawmakers returned to Raleigh to resume the business of the State. The House finally appointed budget Conferees on Tuesday, nearly a month after receiving the Senate version...more

How Far Back Can a Back Tax Go? Petition for Certiorari in Hambleton Asks Supreme Court to Right Unjust Retroactivity

Retroactivity is an endemic problem in the state tax world. In this year alone, we have seen retroactive repeal of the Multistate Tax Compact (MTC) in Michigan, as well as significant retroactivity issues in New York, New...more

Washington State Tax Update

The Washington Legislature released the state budget for the 2015-2017 biennium, which enhanced the state’s nexus standard, eliminated certain tax exemptions, extended some tax preferences, and made other tax changes:...more

Alabama Department of Revenue Wisely Withdraws Controversial Proposal

Yesterday afternoon, the Alabama Department of Revenue (ADOR) withdrew its controversial proposed digital tax regulation, Rule 810-6-5-09, likely in response to the request of the Legislative Council’s newly-appointed...more

Spotlight on Manufacturers: Tennessee's 2015 Tax and Related Legislation

Manufacturing is a primary driver of our economic growth. As such, those businesses involved with fabricating, processing, converting and producing goods in today's marketplace must be ever-vigilant regarding new laws that...more

Influential Business Group Requests Legislative Rejection of Proposed Rental Tax Regulation; Legislative Council Hearing Set for...

As previously reported, the Alabama Department of Revenue proposed a regulation imposing a rental tax on digital transmissions, broadly defined as “on demand movies, television programs, streaming video, streaming audio, and...more

Amended Return May Not Serve as Timely Refund Claim

Filing an amended tax return does not negate the need to file a timely petition for refund with the Pennsylvania Department of Revenue’s Board of Appeals. In a case decided in June, Quest Diagnostics Venture, LLC v....more

Health Care E-Note - June 2015

In This Issue: - Why, Again, Do You Think That Worker is an Independent Contractor? - I-9 and E-Verify Compliance Practices for Temporary Labor and Contractors - Excerpt From Why, Again, Do You Think That...more

Tax Law

In This Chapter: Tax Law: Annual Survey of Wisconsin Law - - Case Law - Statutory Developments - Administrative Developments - Excerpt from Case Law: Individual and Fiduciary Income Tax...more

Why, Again, Do You Think that Worker is an Independent Contractor ?

If you're reading this article, then you likely own or administer a medical practice of some sort. That practice may have workers of many stripes. Some of those workers may be treated as employees and some may be independent...more

Massachusetts Non-Filer Amnesty Details Revealed

In early March of this year Governor Charlie Baker proposed a tax amnesty for taxpayers who have not filed tax returns with the Massachusetts Department of Revenue. According to reports published over the Internet, MDOR will...more

Indiana Tax Amnesty Program to Start in September

In a recent client alert, we explained Indiana’s new tax amnesty program. We have now just learned that the Indiana Department of Revenue (Department) may soon be announcing that the eight-week tax amnesty program will start...more

Update: Massachusetts Supreme Judicial Court Agrees To Hear Regency Transportation Appeal

The Massachusetts Supreme Judicial Court has agreed to accept jurisdiction and hear the taxpayer’s apepal in Regency Transportation, Inc. v. Commissioner, a case in which the Appellate Tax Board, (“ATB”) upheld the Department...more

Washington Department of Revenue takes same position on taxability of early termination fees being challenged in Massachusetts

In a ruling that will be of interest to taxpayers following Massachusetts appeals on the issue, Washington has issued recent guidance (see Washington DOR – Termination Fees) asserting that early termination fees for...more

Massachusetts DOR May Lose Staff This Summer

The Massachusetts Department of Revenue (DOR) likely will have significantly less employees starting July 1, 2015, due to a Massachusetts employee retirement incentive program. Governor Charlie Baker recently signed...more

Expect MDOR Audit Delays After the July 4, 2015 Holiday

Governor Charlie Baker’s recent plan to trim the number of Massachusetts employees was recently signed into law. According to published reports, more than half of all employees at the Massachusetts Department of Revenue are...more

Preserving Massachusetts Appellate Tax Board Appeals Rights: Recent ATB Decision Highlights Three Traps for the Unwary

Phillips v. Commissioner of Revenue (ATB 2015-113 published on March 20, 2015) highlights three traps for the unwary that can hurt Massachusetts taxpayers. For example, it may be a trap to follow the appeals procedures set...more

Tentative 2014 Cook County Equalization Factor Released

The Illinois Department of Revenue has released the tentative 2014 Cook County equalization factor. The preliminary factor is 2.6922. Prior year equalization factors are summarized...more

North Carolina Court Holds Statute Taxing Trust Income Unconstitutional Kimberly Rice Kaestner 1992 Family Trust v. North Carolina...

On April 23, 2015, Judge Gregory P. McGuire of the Business Court division of the Superior Court of Wake County, North Carolina, issued a decision in the matter of the Kimberly Rice Kaestner 1992 Family Trust v. North...more

Washington Court of Appeals: No Transactional Nexus Requirement or Dissociation for Washington B&O Tax

On April 29, 2015, the Washington Court of Appeals issued an important tax decision in Avnet, Inc. v. Washington Department of Revenue, Dkt. No. 45108-5-II. In its most significant holding, the court of appeals effectively...more

Mississippi Court Rules Discriminatory Exclusion is Unconstitutional

The Hinds County Chancery Court recently issued an opinion in AT&T Corp. v. Miss. Dep't of Revenue finding that Mississippi's dividend exclusion statute unlawfully discriminates against interstate commerce and is therefore...more

Hold The Phone! AT&T’s Constitutional Challenge To Mississippi’s Dividend Exclusion Statute Is Still Alive

A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers. This result comes from AT&T’s...more

Colorado Tax Revenue for Recreational Marijuana Lower Than Expected

Last month, the Colorado Department of Revenue released the December sales tax data for recreational marijuana, bringing the total for Colorado’s first full calendar year of taxes on recreational marijuana to about $44...more

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