Richard Call on State and Local Government

New York Budget Legislation Contains Significant Tax Provisions

New York Governor Kathy Hochul and the New York State Legislature have reached an agreement on the state’s fiscal year 2024 budget legislation. Most surprisingly, the legislation grants the New York State Department of...more

5/3/2023 / Appeals , False Claims Act (FCA) , Legislative Agendas , New York , State and Local Government , State Budgets , State Legislatures , Tax Tribunal , Taxation

New York State Department Intends to Finalize Corporate Tax Regulations This Fall

Almost seven years after it started releasing draft regulations concerning sweeping corporate tax reforms that went into effect back in 2015, the New York State Department of Taxation and Finance (Department) has issued...more

5/3/2022 / Administrative Procedure Act , Comment Period , Corporate Taxes , Final Drafts , Multistate Tax Commission (MTC) , New York , State and Local Government , Tax Reform

Massachusetts DOR Stops Applying COVID-19 Telecommuting Policy

In a recently issued guidance, the Massachusetts Department of Revenue indicated that the emergency telecommuting rules it put in place during the Massachusetts COVID-19 state of emergency would cease to be in effect as of...more

9/27/2021 / Business Continuity Plans , Coronavirus/COVID-19 , Department of Revenue , Employees , Re-Opening Guidelines , Remote Working , State and Local Government , State of Emergency , Telecommuting , Wages

Texas Comptroller Announces Medical or Dental Billing Services are Not Taxable, Effective Immediately

On June 4, 2021, the Texas Comptroller issued a policy statement (Accession No. 202106003L) announcing that it is not going to enforce its previously stated policy of taxing medical billing services. This guidance comes in...more

7/29/2021 / Comptroller , Health Insurance , Health Insurance Tax , Healthcare , IRS , Local Taxes , Medical Bills , Policy Statement , Sales & Use Tax , State and Local Government , Taxation , Texas

Massachusetts Supreme Judicial Court Approves Sales Tax Apportionment for Software

On May 21, 2021, the Massachusetts Supreme Judicial Court issued a decision affirming the Massachusetts Tax Appeal Board’s decision in favor of Microsoft and Oracle, ruling that the companies may apportion sales tax to other...more

5/25/2021 / Apportionment , Department of Revenue , MA Supreme Judicial Court , Sales Tax , Software , State and Local Government , Tax Refunds

Indiana Tax Court Upholds Pharmacy Benefit Management Costs of Performance Approach

The Indiana Tax Court held that a “pharmacy benefit management company” sold services as opposed to tangible personal property for tax years 2011 through 2013. The company’s receipts were properly sourced as revenue from...more

5/21/2021 / Apportionment , Form 10-K , IRS , Liu v Securities and Exchange Commission , Pharmacy Benefit Manager (PBM) , Prescription Drugs , Securities and Exchange Commission (SEC) , State and Local Government , Tax Court

Texas Governor Signs Bill Exempting Medical Billing Services from Sales Tax

Texas Governor Greg Abbott has signed HB 1445 into law, making “medical or dental services” exempt from sales tax. Under the statute, a “medical or dental billing service” is defined as “assigning codes for the preparation of...more

5/5/2021 / Billing , Governor Abbott , Health Insurance , New Legislation , Sales Tax , State and Local Government , State Legislatures , Tax Exemptions , Texas

Wisconsin Court of Appeals Rules That Department Cannot Deny John Deere DRD Because of the Department’s Prior Guidance on Foreign...

The Wisconsin Court of Appeals, District IV, issued its decision in Wisconsin Department of Revenue v. Deere & Company, regarding the treatment of distributions from foreign partnerships that are treated as corporations for...more

3/1/2021 / Appeals , Department of Revenue , John Deere , Local Taxes , Partnership Distributions , Partnership Interests , State and Local Government , Tax Appeals

New York Issues Much-Anticipated Guidance on Taxation of Telecommuting Employees

Since the outset of the COVID-19 pandemic and work-from-home mandates, New York employers and their nonresident employees have been waiting for the Department of Taxation and Finance to address the million-dollar question: Do...more

10/26/2020 / Coronavirus/COVID-19 , Department of Taxation and Finance , IRS , Motion for Leave , Non-Permanent Residents , Remote Working , Residency Test , SCOTUS , State and Local Government , Telecommuting

Richard Call

McDermott Will & Emery

Popular Topics by This Author

Latest Posts › State and Local Government