Resale Exemption

News & Analysis as of

MoFo New York Tax Insights - Volume 6, Issue 10

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

Franchise and Distribution News - July 2015

A VIEW FROM TWIN PEAKS - Quick. Define Twin Peaks. Other than the obviously now dated TV show, up until a couple of weeks ago, the only other definition of Twin Peaks was a restaurant chain that featured double entendre...more

Texas Sales and Use Tax Issues

In This Presentation: - Senate Bill 1396 - Certificated Carriers - Sale for Resale Clarified and Expanded - Use Tax Presumption of Texas Use - Related Party Transactions - Fractional...more

SEC Division of Corporation Finance Issues New C&DI Related to Resales Under Regulation S

On January 23, the Securities and Exchange Commission’s Division of Corporation Finance issued a new Compliance and Disclosure Interpretation (C&DI) regarding the resale of securities under Regulation S of the Securities Act...more

Illinois Appellate Court’s Expansive Interpretation of a Taxing Ordinance Swallows a Sale for Resale Exemption

The First District of the Illinois Appellate Court, in Ford Motor Company v. Chicago Department of Revenue, 2014 IL App (1st) 130597 (June 27, 2014), recently held that Ford Motor Company (Ford) owes City of Chicago vehicle...more

SEC Amends Private Placement Rules to Remove the Ban on General Solicitation

On July 10, 2013, the SEC adopted rules that eliminate the longstanding prohibition against the use of general solicitation and general advertising in private offerings made in reliance on Rule 506 of Regulation D under the...more

MoFo New York Tax Insights - Volume 4, Issue 7 -- July 2013

In This Issue: - New York’s Highest Court Holds Retroactive Changes to Empire Zones Tax Credit Program Unconstitutional - Tribunal Upholds Applicability of Sales Tax to Environmental Testing and Monitoring...more

When You Check Out, Don't Forget the Shampoo: Hotel Consumables Qualify for the Texas Resale Exemption from Sales Tax

Hotels stock rooms with soaps, shampoos, conditioners, mouthwashes, shower caps, pens, notepads and similar non-reusable consumable items (hotel consumables) for the use of hotel guests. Guests are free to use the items, not...more

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