Sales & Use Tax

News & Analysis as of

Secured Creditors Beware: Liability Lurks in Lockboxes

Lenders and secured creditors often require that debtor-customers direct all receivable collections into a lockbox, hoping to wrangle any available proceeds to apply to their debtors’ outstanding debt. In requiring a debtor...more

Taxability of Shipping and Handling Charges in Illinois – Common Sense Prevails in Department's Second Notice of Proposed...

On January 14, 2016, the Illinois Department of Revenue (the “Department”) sent its Second Notice of Proposed Rulemaking to the Joint Committee on Administrative Rules (“JCAR”) regarding its proposed amendments to its...more

Reed Smith Clients Vindicated – Illinois Circuit Court Grants Motion to Dismiss in Qui Tam Winery Cases

On January 20, 2016, Judge Thomas Mulroy of the Cook County Circuit Court in Chicago granted the Illinois Attorney General’s Motions to Dismiss numerous qui tam cases brought against California wineries, 17 of which are...more

Michigan Backs Off Cloud Tax, Refund Opportunities Available

After refusing to back down on the issue for years, the Michigan Department of Treasury (Department) issued guidance last week to taxpayers announcing a change in its policy on the sales and use taxation of remotely accessed...more

Michigan’s New Year Resolution: Refund Opportunities Associated with Electronically Accessed Software and Certain Online Services

The Michigan Department of Treasury (Department) issued a Notice announcing that it will no longer impose sales or use tax on certain prewritten computer software accessed electronically and associated online services. The...more

Several Key Business Associations Announce 2016 Tax Legislative Agendas

In preparation for the 2016 regular session, which begins on February 2, several of Alabama's key trade and business organizations recently announced their tax legislative agendas. As reflected in these agendas, the 2016...more

Supreme Judicial Court of Massachusetts Rules that Motor Vehicle Use Tax is Constitutional

Motor Vehicle Use Tax is Constitutional - Regency Transportation, Inc. v. Commissioner of Revenue - MA Supreme Judicial Court No. SJC-11873 (January 6, 2016) - The Massachusetts Supreme Judicial Court has held...more

Supreme Judicial Court Rules Against Taxpayer in Regency Transportation

On January 6, the Massachusetts Supreme Judicial Court (“SJC”) issued its decision in Regency Transportation v. Commonwealth, finding against the taxpayer. The taxpayer in Regency was a trucking company that purchased...more

Financial Statement Countdown for Remote Sellers Selling into Alabama

Remote sellers making sales into Alabama have until January 1, 2016, to begin collecting sales tax regardless of their physical presence in the state or consider whether there is any impact on financial statement issues as a...more

Connecticut Deficit Mitigation Package Contains Limited Tax Relief

On December 8, 2015, the Connecticut General Assembly adopted December Special Session, Public Act No. 15-1 (Senate Bill No. 1601) (the “Act”), which awaits the Governor’s signature. The Act reflects an attempt to address a...more

Bueller? Bueller? MTC Still Calling on States to Join ALAS Program

The Multistate Tax Commission (MTC) advanced several items of interest during its annual fall meetings held in Charleston, South Carolina, this week, including the creation of a new committee to continue gathering support for...more

NYS Tax Department Revised Sales Tax Publication Answers Some Questions but Not Others

The New York State Department of Taxation and Finance (Department) has just revised its Guide to Sales Tax in New York State, Publication 750. The Guide will be particularly useful for companies that are just starting to...more

Another Thought on the Tax Treatment of the Marijuana Industry—Oregon Taxation

In general, the Oregon income tax laws are based on the federal income tax laws. In other words, Oregon is generally tied to the Internal Revenue Code for purposes of income taxation. As a consequence, we generally look to...more

Michigan Court of Appeals Holds That Cloud Computing Applications Are Not Taxable as Software

On October 27, 2015, the Michigan Court of Appeals issued a much-anticipated decision in Auto-Owners Insurance Company v. Michigan Department of Treasury that has relevance to most Michigan companies concerning whether sales...more

October Revenue Collections Up

Minnesota Management and Budget (MMB) announced today that general fund revenue collections for October were $4 million above what was predicted. October receipts from the individual income tax and sales tax exceeded...more

Supreme Judicial Court hears Oral Argument in Regency

Today, the Massachusetts Supreme Judicial Court (“SJC”) heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue’s assessment of use tax on the full...more

MoFo New York Tax Insights - Volume 6, Issue 11

Resident Is Not Subject to Use Tax on Yacht Briefly Docked in the State - In Matter of Michael Pellino, DTA No. 825869 (N.Y.S. Div. of Tax App., Oct. 1, 2015), a New York State Administrative Law Judge concluded that...more

Precedential Cloud Victory in Michigan Court of Appeals

On October 27, 2015, a three-judge panel sitting for the Michigan Court of Appeals unanimously affirmed a lower court decision finding that the use of cloud-based services in Michigan is not subject to use tax in Auto-Owners...more

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

Spotlight On Alabama: A Busy Tax Year in Review

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

New York’s Top Court Denies Sprint’s Bid to Dismiss Tax Fraud Suit

The New York Court of Appeal ruled on Tuesday, October 20, 2015 that Sprint must face a $390 million tax fraud suit brought by New York Attorney General (AG) Eric Schneiderman, finding that the state’s tax law applies to...more

Annual COEs and Information Returns – A New Requirement for Many Tax-Exempt Entities

Beginning January 1, 2016, all organizations that have a statutory exemption from the payment of Alabama sales, use or lodgings taxes--other than certain government entities, public universities and healthcare...more

2015 Nevada State Tax Developments

As a courtesy to our clients, Brownstein Hyatt Farber Schreck’s tax and government relations teams have compiled a summary of recent changes to Nevada tax laws. This summary includes information on recent legislative,...more

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit Vanquished (for Now)

On October 16, the Circuit Court of Cook County (the “Court”), in an order authored by Judge Peter Flynn, dismissed a lawsuit by the City of Chicago (the “City”) and the Village of Skokie (collectively the “Plaintiffs”)...more

Wrapping Paper Series Updates

2015 - The Price of Customer Loyalty: Rewards Programs and Sales and Use Tax Issues - 09.21.2015 - Retailers and other businesses use loyalty and rewards programs to draw in customers throughout the year. However,...more

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