Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Podcast: State Taxation of Digital Health Products
Podcast: South Dakota v. Wayfair
State and Local Taxation: Headline News and Trends (CPE/CLE)
Polsinelli Podcast - Public Policy Issues in 2013
The Ohio Supreme Court, reversing the Board of Tax Appeals, held that various items of equipment used in providing fracking services were directly used in the production of oil and gas and, consequently, were exempt from Ohio...more
In certain circumstances, services performed on oil and gas wells or related equipment may be subject to Texas sales or use tax. The taxability of these services is fraught with complexity, but is discussed briefly below....more
Due to the drop in demand for oil and gas attributable to the COVID-19 pandemic and the decline in oil prices, cash flow generation is crucial to energy companies. To enhance cash flow, energy companies should review their...more
Due to the drop in demand for oil and gas attributable to the COVID-19 pandemic and the sudden decline in oil prices, cash flow generation is crucial to energy companies. To enhance cash flow, energy companies should review...more
Major tax legislative updates occurred as part of the 86th Texas Legislature: Sales and Use Taxes - Marketplace providers (HB 1525) - Texas, and several other states, have enacted legislation that requires...more
The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more
With all of the natural gas mining activity in Pennsylvania, the Department of Revenue has issued various guidance on what machinery, equipment and supplies falls within the "mining" exemption under Pennsylvania's sales and...more
For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more
Yesterday Ohio Governor John Kasich unveiled his proposed budget for fiscal years 2014 and 2015 at an hour-long press conference. The Governor’s proposal, a summary of which can be found here, contained a comprehensive plan...more
The current International Longshoremen’s Association (ILA) and U.S. Maritime Alliance (USMX) contract extension expires at the end of February 6. Carrier-paid container royalties remain the central issue in the negotiation. ...more
The $50.7 billion Hurricane Sandy relief package is currently being debated in the House. Monday night, the Rules Committee approved 13 amendments for floor consideration. After neglecting to schedule a vote on an aid...more