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Franchise Taxes

News & Analysis as of May 24, 2013

Brownstein Hyatt Farber Schreck

New Mexico 2013 Tax Legislation Update

by Timothy R. Van Valen | Brownstein Hyatt Farber Schreck on 5/22/2013

The recently concluded 2013 regular session of the New Mexico Legislature resulted in legislation enacting several significant changes to New Mexico’s tax programs, the majority of which are business friendly. Most of the...more

Duane Morris LLP

Recent Developments in New York's Taxation of Unauthorized Life Insurers

by Stanley Kaminski, Hugh T. McCormick | Duane Morris LLP on 5/3/2013

Prior to 2012, New York afforded surprisingly favorable tax treatment to life insurance companies that are not licensed to conduct business in New York ("unauthorized life insurers"), but that owned real estate investments in...more

Sutherland Asbill & Brennan LLP

Legal Alert: A Royal Opportunity: Amendments to New York’s Royalty Expense Add-back Statute Leave the Income Exclusion Intact for...

by Sutherland Asbill & Brennan LLP on 3/29/2013

On March 28, 2013, the New York State Legislature passed budget legislation (S.2609D/A.3009D) that replaces the existing New York State and City related - party royalty add - back requirements with provisions based on the...more

Armstrong Teasdale LLP

Franchisors: Don’t Forget To File Your New York Annual Sales Tax Information Report

by Steven Foristal, Matthew Kreutzer, Irina Sandler | Armstrong Teasdale LLP on 2/19/2013

All franchisors that have at least one franchisee operating in New York State should be aware that they must file an annual information return next month under a state tax law. This annual report is due on or before March...more

Baker, Donelson, Bearman, Caldwell &...

Texas Taxpayers May See Relief

by Baker, Donelson, Bearman, Caldwell &... on 2/13/2013

A Texas District Court recently interpreted the Texas Tax Code and determined a particular Texas Comptroller's Rule improperly narrows the state statute. The Texas Comptroller's Rule 3.589(c)(2) effectively required taxpayers...more

Baker, Donelson, Bearman, Caldwell &...

Spotlight on Tennessee: Did the Department of Revenue Just Announce Plans to Assert Economic Presence Nexus?

by Baker, Donelson, Bearman, Caldwell &... on 1/29/2013

If polled, most practitioners and commentators would likely contend that the State of Tennessee requires an out-of-state company (that is not a financial institution) to have a physical presence in Tennessee before the...more

Berkeley Research Group, LLC

Beginning 2014, Financial Institution Tax to Replace Corporate Franchise and Dealers in Intangibles Tax

by Philip Gaeta | Berkeley Research Group, LLC on 1/11/2013

Effective January 1, 2010, Ohio taxes on corporate franchises and dealers in intangibles applied only to financial institutions and a few select taxpayers. However, as part of the newly enacted Ohio H.B. 510, both of these...more

Sutherland Asbill & Brennan LLP

California Court Finds in Favor of Microsoft, Upholds Costs of Performance

by Sutherland Asbill & Brennan LLP on 12/20/2012

On December 18, 2012, the California Court of Appeal ruled that receipts from the right to replicate software are sourced as sales “other than tangible personal property.” In reversing the trial court, the Court of Appeal...more

Bradley Arant Boult Cummings LLP

Alabama Tax Developments: 2012 Year in Review

by Bradley Arant Boult Cummings LLP on 12/19/2012

Our final Alabama SALT Bulletin of 2012 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transaction, and property taxes. The spring 2012...more

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