News & Analysis as of

Sales & Use Tax Internet

Recent Tax Updates from the Commonwealth of Pennsylvania

by Cozen O'Connor on

Connect Modem Service Not Taxable - The Pennsylvania Commonwealth Court en banc affirmed a panel decision that service provided by Level 3 Communications to America Online, Inc. constituted internet access service and...more

Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits

by McDermott Will & Emery on

At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act (FCA) cases filed by the law firm of Stephen B. Diamond, PC (Relator)...more

MoFo New York Tax Insights - Volume 6, Issue 9

by Morrison & Foerster LLP on

Tribunal Upholds Personal Liability of LLC Members for Sales Tax - The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more

Spotlight on Manufacturers: Tennessee's 2015 Tax and Related Legislation

by Baker Donelson on

Manufacturing is a primary driver of our economic growth. As such, those businesses involved with fabricating, processing, converting and producing goods in today's marketplace must be ever-vigilant regarding new laws that...more

The City of Chicago Moves Aggressively to Tax ‘The Cloud’

by Reed Smith on

As a result of two rulings, each effective July 1, 2015, the city of Chicago will attempt to tax the “Cloud” more directly and comprehensibly than any other U.S. jurisdiction. On June 9, 2015, the Chicago Department of...more

Remote Transactions Parity Act Introduced in the U.S. House

by McDermott Will & Emery on

Today, Representative Jason Chaffetz introduced H.R. 2775, the Remote Transactions Parity Act of 2015 (RTPA), in the United States House of Representatives (House). The RTPA addresses the Internet sales tax issue using...more

New York Advises Sales of “Computing Power” Not Taxable

by Reed Smith on

Yesterday, the New York Department of Taxation and Finance Office of Counsel issued advisory opinion TSB-A-15(2)S holding that cloud computing vendors providing “Internet infrastructure” were not subject to sales tax. ...more

AOL’s Washington Sales Tax Refund Award Affirmed

by Perkins Coie on

On June 4, 2013, the Thurston County Superior Court issued a written decision affirming the opinion of the Washington State Board of Tax Appeals (Board) in AOL Inc. v. Washington Department of Revenue, No. 11-076 (Wash....more

Canadian Online Business Take Note: Internet Tax Case

by Field Law on

“The world has changed dramatically in the last two decades… An entity may now have a profound impact upon a foreign jurisdiction solely through its virtual projection via the Internet.” ...more

Under the Dome: Inside The Maine State House Special Edition 1-24-13

by Pierce Atwood LLP on

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

State and Local Tax Insights -- Winter 2013

by Morrison & Foerster LLP on

In This Issue: Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback...more

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