The Ohio Board of Tax Appeals held that a manufacturer that delivered its products to a distribution center/warehouse in Ohio successfully demonstrated that a large percentage of those products were subsequently shipped...more
Highlighting the importance of the wording of a statute, the New York State Tax Appeals Tribunal, reversing an Administrative Law Judge, held that a manufacturer was allowed both a refund of 50 percent of its Empire Zone...more
The New York State Tax Appeals Tribunal held that an information service was not subject to sales tax because although the service provider had the right to provide the information to others, it did not have the technical...more
Income & Franchise Taxes—Deductions -
Massachusetts—Appeals Court Allows Deduction for Utility Taxes Paid to Indiana -
The Massachusetts Appeals Court reversed a decision of the Appellate Tax Board and allowed Bay State...more