Nexus

News & Analysis as of

MoFo New York Tax Insights - Volume 6, Issue 9

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

New Jersey Revises Guidance: Mere Delivery Doesn’t Exceed P.L. 86-272 After All

On July 30, the New Jersey Division of Taxation (the “Division”) issued a new technical bulletin (TB-79) concerning corporate income tax nexus and the scope of federal immunity under 15 U.S.C.A section 381 (“P.L. 86-272”)....more

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

New Stock Identification Requirements for New York Corporate Tax Exemption

Effective for tax years beginning on or after January 1, 2015, pursuant to legislation enacted last year, income from "investment capital" is exempt from New York State franchise tax for corporate taxpayers otherwise subject...more

The Earth Once More Spins Calmly On Its Axis; EPA’s Updated Hex Chrome MACT Rule Is Affirmed

On Tuesday, the D.C. Circuit Court of Appeals affirmed EPA’s update of its hexavalent chromium MACT rule. Suffice it to say that this was a little easier than review of the power plant MACT rule....more

EPA and Army Corps Issue Final Rule to Govern Federal Clean Water Act Jurisdiction

Those currently or potentially subject to Clean Water Act regulation should plan for expanded federal jurisdiction upon implementation of the Clean Water Rule’s broad new definition of “waters of the United...more

WOTUS: No Closure Yet

In psychology, the term “closure” refers to humans’ desire for a firm answer to a question and general aversion to ambiguity. Nine years since Rapanos, after multiple attempts by the EPA and the Army Corps (“the agencies”)...more

Maryland Tax Court Continues Disturbing Trend in Post-Gore Cases with Recent Staples Decision

Last week, the Maryland Tax Court issued its decision in the consolidated cases of Staples, Inc. v. Comptroller of the Treasury and Staples the Office Superstore, Inc. v. Comptroller of the Treasury. The cases involved the...more

Patentee Owner Must Show a Nexus Between Alleged Commercial Success and the Claimed Technology

Vibrant Media, Inc. v. General Electric Co. - Addressing the issue of whether secondary considerations for non-obviousness showing commercial success of a system allegedly infringing a patent could rebut prima facie...more

If At First You Don’t Succeed, Try, Try Again: Illinois General Assembly Sends Revised Version of Click-Through Nexus Law to the...

In 2011, Illinois became one of the first states to follow New York’s lead by enacting “click-through nexus” legislation. The Illinois law created nexus for any out-of-state retailer that contracted with a person in Illinois...more

Allied Domecq: Nexus-Combined Reporting

In Allied Domecq Spirits & Wines USA, Inc. v. Commissioner of Revenue, the Massachusetts Court of Appeals held that the parent company of a Massachusetts taxpayer could not be included in the taxpayer’s Massachusetts...more

Commercial Success But No Nexus

Smith & Nephew, Inc. v. ConvaTec Technologies, Inc. - In the final written decisions of two related inter partes reviews (IPRs), the U.S. Patent and Trademark Office’s Patent Trial and Appeal Board (PTAB) sided with...more

Antitrust Update: Second Circuit Adopts Rule Making it Easier to Find Liability for Foreign Anticompetitive Conduct

On June 4, 2014, the Second Circuit issued its decision in Lotes Co., Ltd. v. Hon Hai Precision Industry Co., an important ruling on the reach of the U.S. antitrust laws to foreign conduct. The Foreign Trade Antitrust...more

Opposition Builds to Proposed Federal Clean Water Act Rules

Federal agencies face growing opposition from members of Congress and industry regarding a proposed definition of “waters of the United States” under the Clean Water Act (CWA). The scope of federal jurisdiction under the CWA...more

Objective Indicia of Non-Obviousness Proffered by Patent Owner Deemed Insufficient to Establish Nexus

A PTAB panel has rejected a patent owner’s evidence of objective indicia of non-obviousness because it lacked the proper nexus with the claimed subject matter. In its brief, the patent owner had argued that praise by others,...more

Gore Decided: Unitary Nexus Rejected; Economic Substance Test Clarified

Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future Value, Inc. v. Comptroller of the Treasury. The court held that under the...more

Inside the New York Budget Bill Part Four: Nexus

This installment of Inside the New York Budget Bill examines the Budget Bill’s nexus provisions. Although these provisions may have limited impact on current New York taxpayers, they will significantly affect corporations...more

Court Hears Oral Argument in New Jersey Partnership Nexus Case: Tough Questions for Division of Taxation

Earlier this week, a New Jersey appellate court heard oral argument in BIS LP, Inc. v. Director, Div. of Taxation, which is the lead case addressing the issue of whether a corporate limited partner is taxable on its...more

Proportionality, Nexus Don't Matter If It's Not A Taking

Landowners routinely have to give up something in return for a government agency's granting a discretionary permit. Developers are quite familiar with these requirements, as they are consistently compelled to dedicate...more

Government Need Not Satisfy Nexus and Proportionality Tests if Dedication Requirement Does Not Otherwise Constitute a Taking

Landowners routinely have to give up something in return for a government agency’s granting a discretionary permit. However, there are limits, as the government agency cannot typically demand conditions that are not...more

2014 Maryland Tax Preview

It’s a new year and with a new year comes speculation about things to come. Will Maryland adopt combined reporting? Will Maryland use a "unitary nexus" theory to tax out-of-state companies? Will Maryland reduce its corporate...more

New Jersey Throwout: Tax Court Amplifies Its No Dual Nexus Decision

The New Jersey Tax Court issued a written amplification of its bench decision in Lorillard Licensing Company LLC’s appeal that the Division of Taxation may not apply dual nexus standards for Throwout purposes. In...more

U.S. Supreme Court Update - January 2014

Court Begins 2013-2014 Term - Upon starting its 2013-2014 term during the government's recent partial shut-down, the U.S. Supreme Court opened with a grant of certiorari in a case with state and local tax implications,...more

Important New and Amended ADOR Regulations Now in Effect

Replacement Local Nexus Rule: The Alabama Department of Revenue’s (ADOR) new local nexus regulation, Rule 810-6-5-.04.02, is now in effect and applies to all transactions occurring on or after January 1, 2014. The ADOR...more

Spotlight on Alabama: Retailers Will be Subject to Sales Tax Because of Deliveries into Local Jurisdictions

For many years, retailers subject to Alabama's sales tax have correctly avoided collecting sales taxes for those Alabama cities and counties where the retailer is not located but where the retailer nevertheless makes...more

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