The Michigan Department of Treasury recently issued updated guidance addressing successor liability in response to Mertz v. Dep’t of Treasury [Dkt. No. 365480 (June 13, 2024)], a recent case before the Michigan Court of...more
Nevada law requires taxpayers to meet certain prerequisites before seeking judicial review of a Nevada Tax Commission decision. Taxpayers must either pay the amount at dispute or enter into a written agreement with the Nevada...more
Public Law 86-272 (P.L. 86-272) was first adopted by the U.S. Congress in 1959 to address the business concerns of tax implications from traveling salesmen working in multiple states. To address these concerns, Congress used...more
3/14/2025
/ Business Taxes ,
Commerce Clause ,
Income Taxes ,
Multistate Tax Commission (MTC) ,
New Jersey ,
Proposed Rules ,
Regulatory Requirements ,
State and Local Government ,
Tax Liability ,
Tax Reform ,
Tax Returns
New Mexico’s gross receipts tax (what the state calls its sales tax) is generally imposed on receipts derived by the seller from performing services in the state; however, a resale of the services is not generally taxable if...more
2/25/2025
/ Compliance ,
Department of Revenue ,
Exemptions ,
Gross Receipts ,
Health Care Providers ,
Healthcare ,
Hospitals ,
Provider Payments ,
Regulatory Requirements ,
State and Local Government ,
State Taxes ,
Tax Credits ,
Tax Liability ,
Taxation
As digital products and services continue to proliferate, states have begun to address the sales tax implications of sales of Software as a Service (SaaS) in a variety of ways. While a few states have clearly addressed how...more
A recent decision by the New Jersey Tax Court held that while taxpayers were required to report undistributed income from “deemed repatriation dividends” on their federal tax returns, they were not required to report that...more
1/29/2025
/ Compliance ,
Corporate Taxes ,
Dividends ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
New Jersey ,
State and Local Government ,
State Taxes ,
Tax Court ,
Tax Liability ,
Tax Planning ,
Tax Returns
On May 25, 2023, the U.S. Supreme Court held that a Minnesota county’s retention of the excess proceeds from sale of a homeowner’s property to satisfy a tax lien violated the Takings Clause. This decision recognizes that...more
6/2/2023
/ Abandonment ,
Asset Seizure ,
Eminent Domain ,
Fifth Amendment ,
Forfeiture ,
Fourteenth Amendment ,
Property Tax ,
SCOTUS ,
Takings Clause ,
Tax Debt ,
Tax Sales ,
Tyler v Hennepin County Minnesota
On May 4, 2023, Indiana Governor Eric Holcomb signed legislation (Laws 2023, SB419) that, among other tax changes, included provisions to exempt from income tax nonresidents receiving compensation for employment duties...more
In the latest skirmish in an ongoing battle between taxing authorities and institutions of higher education, the Nebraska Tax Equalization and Review Commission recently affirmed a decision that denied a property tax...more
Spring is in the air, and so is property tax assessment and appeal season. Each municipality has different procedures and deadlines on advising its taxpayers of the 2023 tax assessments. These deadlines are critical and, if...more
In November 2022, the Supreme Court of Wisconsin clarified the procedural requirements for taxpayers to challenge their property taxes. Although several taxpayers historically filed protective refund claims upon receipt of...more