North Carolina Senate Introduces 2019 Tax Bill

Smith Anderson
Contact

Smith Anderson

On April 3rd, the Senate released its 2019 tax plan - Senate Bill 622. If enacted, the bill would make important tax changes for businesses, including a phased reduction of the franchise tax rate, implementation of market-based sourcing and decoupling from a provision of the 2017 federal Tax Cuts and Jobs Act (TCJA) that taxes incentive grants to corporations. The bill does not include some hoped-for provisions, such as North Carolina analogue to the federal Opportunity Zone incentives or a decoupling from the TCJA’s limitation on net interest expense.  This Alert summarizes the more important features of the bill. 

Provisions covered in this Alert:

Personal Income Tax Changes 

The standard deduction has been increased five times since 2013. The Senate bill would increase it again for the 2021 and later tax years. The standard deduction would increase from $20,000 to $20,750 for joint filers, from $15,000 to $15,563 for heads of households and from $10,000 to $10,375 for single filers and married couples filing separately.[1]

Under federal law, if a taxpayer’s IRA makes a qualified charitable distribution, the amount of the distribution is excluded from gross income and may not be claimed as a charitable deduction.[2] North Carolina requires the excluded amount to be added back in calculating state taxable income and permits the taxpayer to claim a deduction for the contribution in calculating the taxpayer’s itemized deduction amount.[3] The bill would unwind this decoupling and conform to the federal law (income exclusion/no deduction), effective for the 2019 and later tax years.[4]

Franchise Tax Changes 

The franchise is regularly criticized as overly complicated, a double tax on property (in addition to local ad valorem taxes), an impediment to capital formation and a penalty for investing in the state. The Senate bill would begin what is hoped will be a gradual elimination of the franchise tax. 

The bill would reduce the rate of tax on each $1,000 of tax base from $1.50 to $1.30 in 2020 and to $1.00 in 2021. Electric power companies and their affiliates would remain subject to the $1.50 rate until 2027 at which time they would be taxed at the same rate imposed on other corporations (i.e., $1.00 under the bill).[5]

The bill would also eliminate one of the two alternative franchise tax bases. Under current law, the tax is computed on the higher of the following bases: apportioned balance sheet net worth, actual investment in tangible property in the state and 55% of the appraised value of the taxpayer’s property as determined for property tax purposes.[6] The bill would eliminate the 55% of appraised value base, effective in 2020.[7]

Market-Based Sourcing

North Carolina has struggled with market-based sourcing for several years. The state fully phased in single sales factor apportionment for income and franchise tax purposes in 2018. Single sales factor apportionment apportions income based on the location of the taxpayer’s sales without regard to where its property or employees are located. Taking property and payroll into account for apportionment purposes was deemed to penalize taxpayers for investing and hiring in the state. However, North Carolina continues to source income from services based on where the activities that give rise to the income take place.[8] That is generally where the taxpayer’s property and employees are located. This defeats the purpose of single sales factor apportionment for service industries. 

In 2016, the General Assembly proposed market-based sourcing legislation and instructed the Department of Revenue to promulgate rules to implement the legislation but delayed the effectiveness of the rules until market-based sourcing legislation was enacted. The Department promulgated rules in 2017, but since market-based sourcing legislation has not yet been enacted, the rules have never taken effect. The Senate bill would enact the same market-based sourcing legislation that was proposed in 2016 and make the previously promulgated rules effective in 2020.[9]                 

Sales Taxation of Marketplace Facilitators

The Supreme Court’s decision in South Dakota v. Wayfair, Inc.[10] permitted states to require remote sellers to collect sales and use taxes on sales to in-state customers. Shortly after the Wayfair decision was released, the Department of Revenue issued a directive announcing that it would begin requiring a remote seller to collect North Carolina sales tax if the remote seller had more than $100,000 in North Carolina sales or at least 200 separate sales transactions sourced to North Carolina.[11] The General Assembly codified the directive in a technical corrections bill last month.[12]

Most of the large online retailers were already collecting sales tax voluntarily or because they had physical nexus with the state, and it is believed that the states’ best option for collecting significant new sales tax revenues following Wayfair is to require online marketplace providers to collect tax on sales made over their platforms by small third party sellers who individually fall below the $100,000/200 transaction threshold. The General Assembly considered requiring marketplace providers to collect taxes on the sales they facilitate in 2017, but the bill was not enacted.[13]

The Senate bill would extend sales tax collection responsibility to marketplace facilitators. The law would apply to marketplace facilitators that satisfy the $100,000/200 transaction threshold. Direct sales by the facilitator as well as sales by third party sellers using the facilitator’s platform (referred to as marketplace sellers) would be counted in determining whether this threshold was met. If the threshold is satisfied, the facilitator would be required to collect tax on all facilitated sales. The marketplace seller would be treated as a wholesaler with respect to sales made over the facilitator’s platform and so would not be required to collect tax on the sale. This would avoid double collection of tax where the marketplace seller satisfied the $100,000/200 transaction threshold independently. The bill offers several relief provisions for facilitators: it would protect marketplace facilitators from class action lawsuits brought on behalf of customers alleging overcollection of tax by the facilitator on facilitated sales,[14] and the Department would be authorized to compromise a marketplace facilitator’s sales tax liability if the failure to collect the correct amount was attributable to incorrect information supplied by the marketplace seller.[15]

The Senate bill would also clarify the rules regarding the rental of accommodations through accommodation facilitators. The bill would expand the definition of accommodation facilitator to cover persons who list accommodations for a fee as well as persons who accept payment or credit card information from renters. The term also would be amended to specifically include real estate brokers.[16]

The bill would also clarify that the provider of the accommodation (rather than the facilitator) is required to collect sales tax on the accommodation rental if the provider collects payment when the reservation is made or when the accommodation is occupied. In addition, the provider is responsible for collecting the sales tax if a facilitator makes the reservation and collects credit card information when the reservation is made but does not collect payment when the reservation is made. The facilitator must collect the sales tax if the facilitator collects payment or a deposit when the reservation is made.[17]

Accommodation facilitators not required to collect tax must report to the provider and to the Department information regarding the rentals it facilitates .[18]

These provisions would become effective September 1, 2019.[19]

Non-Shareholder Contributions to Capital 

The TCJA repealed a long-standing provision of the Internal Revenue Code excluding from the gross income of a corporation contributions to the capital of the corporation made by a government entity.[20] Because of this change, government incentive grants, which were previously excluded from income, became taxable at the federal level. North Carolina did not decouple from this TCJA change and thus reduced the value of its own state and local government incentive grants. The Senate bill would allow corporations to deduct grants from the state’s Job Maintenance and Capital Development Fund, Job Development and Investment Grant Program and the One North Carolina Fund in computing their state net income.[21] A deduction for these grants would also be enacted for individual taxpayers.[22] These changes would be effective for amounts received under an economic incentive agreement entered into after 2018.[23]

Sunset Extensions 

The Senate bill would extend the following provisions, currently scheduled to sunset on January 1, 2020, until January 1, 2024: 

  • The historic rehabilitation tax credits.[24]
  • The sales tax exemption for aviation gasoline and jet fuel sold to an interstate air business for use in commercial aircraft.[25]
  • The sales tax exemption for sales of engines, engine parts, service contracts and repair, maintenance and installation services and certain other items to a professional motorsports racing team or sanctioning body or to persons providing engines to a professional motorsports racing team.[26]
  • The refund for sales taxes paid by a professional motorsports racing team or sanctioning body on aviation gasoline and jet fuel.[27]
  • The refund for 50% of the sales taxes paid by a professional motorsports racing team on tangible personal property (other than tires or accessories) that comprise a part of a professional motorsports vehicle.[28]

Taxation of Out-of-State Disaster Relief Workers

The Senate bill includes a number of tax and other relief provisions for out-of-state businesses that enter the state temporarily to help restore critical infrastructure following a declared disaster. These provisions would be effective January 1, 2019.[29]

To qualify for relief, the business must be an “out-of-state business” performing “disaster-related work” during a “disaster response period” at the request of a “critical infrastructure company.” 

An “out-of-state business” is one that, except with respect to its disaster-related work, has no physical presence or business operations in the state, is not registered to conduct business with any state agency and has not been required to file any North Carolina tax returns for the prior three years (other than with respect to disaster response work during a pre-enactment tax year).[30]  

“Disaster-related work” is work repairing, installing, renovating, building or performing services on critical infrastructure (generally, communications and utility distribution and transmission systems) that has been damaged or destroyed by a disaster in an area covered by a disaster declaration.[31]

The “disaster response period” begins ten days before the first day of a disaster declaration and ends 60 days after the disaster declaration’s expiration.[32]

A “critical infrastructure company” is a registered public communications provider or a registered public utility.[33]

Qualifying businesses would be relieved of the following obligations: 

  • The obligation to obtain a certificate of authority.[34]
  • The requirements of the state employment security law, including the requirement to make unemployment insurance contributions.[35]
  • The requirements of the Workers’ Compensation Act.[36]
  • The franchise tax.[37]
  • The unrelated business income tax.[38]
  • The S corporation income tax.[39]

In addition, a nonresident individual would not be subject to income tax or withholding or be required to file a return if he is an employee of an out-of-state business entitled to relief or of a critical infrastructure company and is temporarily in the state to perform disaster-related work during the disaster response period and is not otherwise working in North Carolina.[40]

Owners of out-of-state businesses that are pass-through entities would not be taxable on their shares of the entity’s income attributable to work performed by the entity during the disaster-response period.[41] If the entity is a partnership, it would not be required to file a partnership return.[42]

Finally, a corporation that makes a payment to a related party that is not taxable on the payment under these relief provisions would be required to add the payment back to federal taxable income in computing state net income if the payment was deducted for federal purposes.[43]


[1] See S. 622. §1.1.

[2] See IRC §408(d)(8).

[3] See N.C. Gen. Stat. §§105-153.5(c2)(3) and 105-153(a)(2)a.

[4] See S. 622. §1.2.

[5] See S. 622. §2.1.

[6] See N.C. Gen. Stat. §§105-120.2(b)(2) and 105-122(d)(2).

[7] See S. 622. §§2.1.(a) and 2.1.(b).

[8] See N.C. Gen. Stat. §105-130.4(l)(3)c.

[9] See S. 622. §§3.1 through 3.6.

[10] 585 U.S. ___; 138  S. Ct. 2080 (2018).

[11] See Directive SD-18-6.

[12] See S.L. 2019-6, §5.2; N.C. Gen. Stat. §105-164.8(b)(9).

[13] See S.81(2017).

[14] See S. 622, §4.1.(c).

[15] See S. 622, §4.1.(d).

[16] See S. 622, §4.2.(a).

[17] See S. 622, §4.2.(b).

[18] See S. 622, §4.2.(b).

[19] See S. 622, §4.9.

[20] See IRC §118.

[21] See S. 622. §5.1.(a).

[22] See S. 622. §5.1.(b)

[23] See S. 622. §5.1.(c).

[24] See S. 622. §5.2.

[25] See S. 622. §5.3.(a).

[26] See S. 622. §5.3.(b).

[27] See S. 622. §5.3.(c).

[28] See S. 622. §5.3.(c).

[29] See S. 622. §§6.5.

[30] See S. 622. §6.1.

[31] See S. 622. §6.1.

[32] See S. 622. §6.1

[33] See S. 622. §6.1.

[34] See S. 622. §6.2.(a).

[35] See S. 622. §6.2.(b).

[36] See S. 622. §6.2.(c).

[37] See S. 622. §6.2.(d).

[38] See S. 622. §6.2.(e).

[39] See S. 622. §6.2.(f).

[40] See S. 622. §6.2.(g), (h) and (j).

[41] See S. 622. §6.2.(g).

[42] See S. 622. §6.2.(i).

[43] See S. 622. §6.3.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Smith Anderson | Attorney Advertising

Written by:

Smith Anderson
Contact
more
less

Smith Anderson on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at privacy@jdsupra.com.

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit legal.hubspot.com/privacy-policy.
  • New Relic - For more information on New Relic cookies, please visit www.newrelic.com/privacy.
  • Google Analytics - For more information on Google Analytics cookies, visit www.google.com/policies. To opt-out of being tracked by Google Analytics across all websites visit http://tools.google.com/dlpage/gaoptout. This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit http://www.aboutcookies.org which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.