In Harley-Davidson, Inc. & Subsidiaries v. California Franchise Tax Board (May 1, 2013), the San Diego Superior Court held that special purpose entities (SPEs) created by the plaintiff as securitization subsidiaries had...more
Alabama - The Alabama Department of Revenue, Administrative Law Division, found that a company’s beer distribution rights did not qualify as goodwill under generally accepted accounting principles and, therefore, did...more
On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape...more
The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale of goods and services (SB183/HB177). This change follows legislation...more
Maine is attempting to join other states in broadening the definition of a taxable retailer for sales and use tax purposes. The Maine House of Representatives has introduced two bills (H.P. 228 and H.P. 251) that establish...more
In the case of 100 Investment Limited Partnership v. Columbia Town Center Title Co., the Maryland Court of Appeals was asked to determine whether a title company owed a tort duty of reasonable care to its customer, the...more
As compliance with the California Environmental Quality Act (“CEQA”) has grown increasingly more burdensome, costly and litigious over the past decade or so, 2012 brought some tangible good news. ...more
Federal law and most states only require one party to a phone call to consent to recording it, which means the person recording the call doesn’t need anyone else’s permission; however, a minority of states, including...more
In a case of first impression, the New York Court of Appeals has held that a court need not undertake a conflicts-of-laws analysis when there is an express choice of New York law in a contract pursuant to New York General...more
With a population of roughly 1.3 million people, Maine is a small player in national markets. At the same time, Maine legislators have attempted to have an out-sized voice in the national marketplace of legislative policy by...more
The Administrative Law Division of the Alabama Department of Revenue has ruled that one sales call by a single salesman in a local taxing jurisdiction does not establish nexus with the local jurisdiction for purposes of...more
On “Black Friday” many American retailers are known to offer deep discounts which draw a large number of bargain hunting shoppers. But what happens if a visiting Ontario bargain-seeking motorist is injured in a collision with...more
In this presentation: - Internet Selling - Internet Buying - Nexus - Sales and Use Tax Audits - Conference Hosting Please see full presentation below for more information....more
In New Jersey Dept. of Environmental Protection v. Dimant, 212 N.J. 153 (2012), the New Jersey Supreme Court held that the New Jersey Department of Environmental Protection (NJDEP) must establish, by a preponderance of the...more
A federal bankruptcy court judge has held that Washington Mutual, Inc. (WMI), a parent holding company that owned bank subsidiaries conducting business in Oregon, did not have nexus in Oregon by virtue of its ownership of the...more
One month from now, the United States Supreme Court will hear oral argument in Case No. 11-1447, styled Coy A. Koontz, Jr., Petitioner v. St. Johns River Water Management District, Respondent (read the docket here). We've...more
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