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Virginia Court Rules That Corporation Is Not Unitary with 17% Owned Limited Liability Company

The Virginia Court of Appeals has held that the Department of Taxation (“Department”) cannot require a corporation to include the income and factors of a 17% owned limited liability company with its own income and factors,...more

Despite Being an Officer and Previously Writing Checks for a Business, New York Concludes Individual Is Not a Responsible Person

Although a person having an officer title, being listed on tax documents as a “responsible person,” and having check signing authority will usually be found to be a “responsible person” for New York sales and use tax...more

What’s Shaking: Blank Rome State + Local Tax Roundup - March 2023

Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

What’s Shaking: Blank Rome State + Local Tax Roundup - December 2022

Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

What’s Shaking: Blank Rome State + Local Tax Roundup - October 2022

Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

10/21/2022  /  Local Taxes , SALT , State Taxes , Tax Planning

What’s Shaking: Blank Rome State + Local Tax Roundup

Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

Michigan Court Again Holds It Was Unconstitutional to Include Gain from Sale of a Business in Tax Base but Not Sales Factor

The Michigan Court of Appeals recently reaffirmed its earlier decision that an alternative method of apportionment was necessary to avoid unconstitutional distortion from including a large gain from the sale of a...more

New York State Enacts Pass-Through Entity Tax as SALT Limitation Workaround

On April 19, 2021, New York Governor Andrew Cuomo signed into law legislation that creates a New York Pass-Through Entity Tax, effective for tax years beginning on or after January 1, 2021. This consequential tax legislation,...more

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