Sales & Use Tax

Virginia Enacts Numerous Changes to the Tax Code

by Nathaniel Kupferman | Berkeley Research Group, LLC on 5/21/2013

Legislation effective July 1, 2013, includes numerous tax increases, most notably in the state retail sales and use tax rate from 4 percent to 4.3 percent....more

High Net Worth Family Tax Report, Vol. 8, No. 2 -- May 2013

by Loeb & Loeb LLP on 5/18/2013

President’s fiscal year 2014 budget contains numerous tax provisions - President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget...more

Cook County, Illinois, Use Tax Update

by Stanley Kaminski | Duane Morris LLP on 5/18/2013

On May 20, 2013, Cook County Use Tax returns are required to be filed for all businesses in Cook County, Illinois, and individuals in Cook County who owe such use tax for purchases made in April 2013 from sellers located...more

Reed Smith Marcellus Shale Tax Update - Recycle, Reuse, Reduce Your Tax Burdens

by Stephen Blazick, Daniel Dixon, Lee Zoeller | Reed Smith on 5/17/2013

Pennsylvania’s broad mining exemption from sales and use tax also includes an exemption for pollution-control devices that is less well known than the general exemption for mining equipment. The pollution-control exemption...more

Insights - Spring 2013: Developing Federal Common Law of Successor Liability

by Regina Joseph | Shumaker, Loop & Kendrick, LLP on 5/17/2013

When a purchaser acquires substantially all the assets of a seller, the purchase agreement typically provides that the purchaser does not assume seller’s liabilities except to the limited extent specifically set forth...more

State + Local Tax Insights -- Spring 2013

by Eric Coffill, Leslie Lao, Mitchell Newmark, William Pardue, Gregory Roberts, Rebecca Ulich | Morrison & Foerster - State + Local Tax... on 5/14/2013

In This Issue: Factor Representation: Is It Unconstitutional for a State to Have It Both Ways?; Upcoming Speaking Engagements; Expanded California Sales and Use Tax Exclusions for Advanced Manufacturing Projects; and...more

Alabama DOR Issues Controversial Local Nexus Regulation: Would Dramatically Alter the Rule on Delivery Nexus

by Bruce Ely, Christopher Grissom, Matthew Hinshaw, James Long, William Thistle | Bradley Arant Boult Cummings LLP on 5/14/2013

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

As Nonprofits Expand Their Global Reach, a Special Focus on Tax, Trademarks and the Foreign Corrupt Practices Act

by Charles Kolstad, Lindsay B. Meyer, Andrew D. Price, Jeffrey S. Tenenbaum | Venable LLP on 5/14/2013

In this presentation: - Introduction - Trademark/Brand Strategy and Protection - U.S. Foreign Corrupt Practices Act and Anti-Corruption - Cross-Border Tax Planning and Compliance Please see...more

Spotlight on Georgia: Certain Interesting Tax Developments

by Baker, Donelson, Bearman, Caldwell &... on 5/13/2013

As in past years, there have been numerous interesting tax-related developments over the last 12 months in the state of Georgia. Just a few of these recent developments are summarized below...more

South Carolina Supreme Court (Reluctantly) Upholds Sales Tax Exemptions

by Michael Jacobs, Alexandra Sampson | Reed Smith on 5/13/2013

Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state...more

Marketplace Fairness Act of 2013 Passes United States Senate

by Stanley Kaminski, Carolyn Sprinchorn | Duane Morris LLP on 5/9/2013

On May 6, 2013, the United States Senate passed the Marketplace Fairness Act of 2013 (the "Act") by a vote of 69 to 27. The legislation (S. 743) now moves to the House of Representatives for consideration....more

Advertising Law -- May 09, 2013

by Manatt, Phelps & Phillips, LLP on 5/9/2013

Harsh Criticism for Ad Industry Over DNT - The advertising industry faced harsh criticism at a hearing held by Sen. Jay Rockefeller (D-W.V.). He addressed the implementation of a federal Do Not Track program and...more

Tennessee Business Tax: Locally Imposed Tax Revamped

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal, Brian Shelton | Bradley Arant Boult Cummings LLP on 5/9/2013

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

South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina

by Burnet Maybank III, Rick Reames III, Jim Rourke | Nexsen Pruet, PLLC on 5/8/2013

Close to a year and a half after hearing oral arguments in Bodman v. South Carolina, the South Carolina Supreme Court has upheld the “seven caps” and “eighty seven exemptions” found under the State’s sales tax. (Op. No. 27248...more

New PARCA Report Examines State and Local Tax Burdens

by Bruce Ely, Christopher Grissom, Matthew Hinshaw, James Long, William Thistle | Bradley Arant Boult Cummings LLP on 5/6/2013

A new report by the Public Affairs Research Council of Alabama (PARCA), a well-respected nonprofit research organization headquartered at Samford University in Birmingham, shows that frequent statements during the 2012...more

Sweeping Maine Tax Reform Proposal Announced

by Sarah Beard, Jonathan Block, Kris Eimicke | Pierce Atwood LLP on 5/3/2013

A bipartisan group of 11 legislators have proposed an overhaul of Maine’s tax system, including major changes to the individual and corporate income tax, property tax, sales tax, and estate tax. ...more

Are "Click-Through" Internet Marketing Tax Laws Constitutional?

by Kirk Jenkins | Sedgwick LLP on 5/2/2013

Our preview of the oral arguments at the Illinois Supreme Court during the May term concludes with Performance Marketing Association, Inc. v. Hamer. PMA will be heard by the Court during the 9:00 a.m. session on Thursday, May...more

Online Sales Taxes Emerging as New York Court of Appeals Shoots Down Overstock and Amazon’s Constitutional Objections

by Fuerst Ittleman David & Joseph, PL on 5/2/2013

In a March 28, 2013 decision, New York’s highest state court, the New York State Court of Appeals, held that New York’s “click-through” nexus statute, Tax Law § 1101 (b)(8)(vi), does not violate the United States Constitution...more

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

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