Sales & Use Tax Audits

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

California Tax Developments - A Reed Smith Quarterly Update (2nd Quarter 2015)

Case Updates - BREAKING NEWS: Gillette Oral Arguments Scheduled - The California Supreme Court has scheduled oral arguments in the Gillette Multistate Tax Compact case. This comes three years after the California...more

Tax Policy Update

NUMBER OF THE WEEK: 15. The number of member nations now under increased scrutiny from European Union regulators who are aggressively hunting for violations of the EU’s “state aid” rules. The possible violations arise from...more

Tax Amnesty Hits the Midwest (and Beyond)

With many state legislatures wrapping up session within the past month or so, there has been a flurry of last-minute tax amnesty legislation passed. Nearly a half-dozen states have authorized upcoming tax amnesty periods....more

MoFo New York Tax Insights - Volume 5, Issue 11 - November 2014

In This Issue: - Court Orders Department of Finance to Release Corporate Tax Return Records to City Comptroller - ALJ Upholds State Tax Department Policy on Personal Liability of LLC Members for Sales...more

MoFo New York Tax Insights - Volume 5, Issue 7 - July 2014

In This Issue: - Department of Finance Announces Updated Commercial Rent Tax Audit Policy on Billboards - ALJ Finds No Hearing Right To Challenge Notice and Demand, and Corporate “President” Is Personally...more

Inside the Mining Industry: An Arizona Mining Lawyer Discusses Key Challenges, Opportunities & Trends for 2014 and Beyond

Other than market forces, Federal permitting processes continue to be a primary cause of delay for new mines and the expansion of existing mines throughout the United States. The federal government manages a significant...more

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more

Warning: Illinois Courts Will Not Abide By Sales Tax Audit Results

In rulings in two of the more than 200 recent Illinois False Claims Act ("FCA") cases, the Circuit Court of Cook County (i) denied a motion by the retailer/defendant seeking a dismissal of the complaint and (ii) granted the...more

PA Tax Law News -- December 2013

In This Issue: Fuel Taxes Increased to Solve Transportation Funding Shortfall; PA Supreme Court Upholds Rejection of Township Business Privilege Tax; Unclaimed Property - Challenge to Delaware’s Auditing Procedures;...more

Argument Report: Where Does a Sale Take Place for Sales Tax Purposes?

Where does a sale take place for purposes of the local portion of the state sales tax? For lots of localized businesses, it's a straightforward question. But what about businesses that operate in multiple counties --...more

PA Tax Law News -- June 2013

In This Issue: Home Stretch to a PA Budget; PA to Project Vendor Overpayments In Some Audits; Township Business Privilege Tax Rejected; and Pennsylvania Supreme Court Upholds IFTA Liability. Excerpt from Home...more

PA to Project Vendor Overpayments in Some Audits

The Pennsylvania Department of Revenue has performed a partial “about face” on the audit treatment of sales tax overpayments to vendors. Previously, taxpayers under audit could request credit in the audit for overpayments...more

Spotlight on Mississippi: Legislation Enacted to Amend Statute of Limitations for Tax Assessments

On March 27, 2013, Governor Phil Bryant signed House Bill 892 amending the rules setting forth the time period during which the Department of Revenue (Department) may conduct an examination of a taxpayer's Mississippi income,...more

Mississippi Legislature Passes Two Bills that Should Provide Greater Certainty to Businesses and Spur Economic Development

The Mississippi Legislature recently passed two bills that should provide greater certainty to businesses and spur economic development in the Magnolia State. House Bill 892, signed into law by Governor Phil Bryant on March...more

Reed Smith Massachusetts Quarterly Update - 4th Quarter 2012

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Massachusetts. Every three months we will be updating you on the key cases and administrative releases, as well as...more

Top 10 Indian Tribal Tax Developments in 2012 and Priorities for 2013

In This Issue: - Fiscal Cliff Concerns: Impact of Expiring Tax Provisions and Rising Tax Rates - General Welfare Tax Planning in the Wake of IRS Guidance Offering Safe Harbors - New Developments in Income from...more

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