The Minnesota Supreme Court has held that market research conducted by an out-of-state company’s sales representatives when visiting in Minnesota exceeded “solicitation of orders” and therefore, the company was not protected...more
Welcome to Dorsey’s Energy Law: Month in Review. We provide this update to our clients to identify significant developments in the previous month....more
Liquor-by-the-drink license holders have been receiving notices from the Tennessee Department of Revenue....more
The Commonwealth Court of Pennsylvania held that an exemption to the application of PA Realty Transfer Tax Section (RTT) for no or nominal consideration from a trust under Section 1102-C.3(9.1)1 applies not only to transfers...more
When Pennsylvania’s Lottery Law created the state’s lottery in 1971, the internet was still a figment of Al Gore’s imagination. Fast forward half a century, the internet has become a digital battleground, where state...more
S.C. Department of Revenue (“SCDOR”) Information Letter #24-6 addresses recent amendments to the South Carolina Abandoned Buildings Revitalization Act (the “Act”). The Act was enacted in 2013 to incentivize the...more
A case on appeal to the U.S. Supreme Court from the South Dakota Supreme Court should be on your watch list. It involves Ellingson Drainage, Inc., a general contractor headquartered in Minnesota that specializes in installing...more
Broadly speaking, according to the Florida Department of Revenue, each Florida sale, amusement park admission, storage unit and rental is taxable (unless it falls under an exemption, such as nonprofits). More specifically,...more
The end of May in the Volunteer State means three things: the Cicadas are out in full force, it’s the beginning of summer break, and alcoholic beverage manufacturers need to renew their brands and varieties with the...more
Legal Update Recent legislation signed into law may impact the way your Tennessee franchise tax is calculated and potentially allow you to receive a refund. Refund claims must be filed by November 30, 2024, so action should...more
Co-author: Christian Parker The Court of Appeals in Arizona (“Court”) in a May 14th Opinion addressed a tax issue involving renewable energy requirements. See Agua Caliente Solar, LLC v. Arizona Dept. of Revenue. No....more
Since the South Carolina Supreme Court held in Media General Communications, Inc. v. South Carolina Department of Revenue, 694 S.E.2d 525 (S.C. 2010), that the Department of Revenue (“Department”) had the authority to allow...more
With tax day quickly approaching on April 15, 2024, employers in Pennsylvania may want to take note of a December 2023 state tax law that might have flown under the radar. The law made employee contributions to...more
The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax...more
Alabama’s Department of Revenue (“DOR”) struck out again when it attacked related party interest transactions. In Huhtamaki, Inc. v. Alabama DOR, Docket Nos. BIT 19-890-JP, BIT 19-1091-JP (Ala. Tax Tribunal 2024), the Alabama...more
In November 2023, the Colorado Department of Revenue’s (CDOR) Taxation Division issued guidance containing mandatory language to be included in notices provided to employees regarding available federal and state income tax...more
If there’s a lesson to be learned from the Washington Court of Appeals’ recent holding in Orthotic Shop Inc. and S&F Corporation v. Department of Revenue, No. 39321-6-III (Jan. 23, 2024), it’s that the use of a marketplace...more
Taxpayers and practitioners are often stymied by the lack of clarity or other information provided by state departments of revenue on tax issues. While the limited information can be understandable when a department does not...more
South Carolina companies with any real or personal property placed in service in the state annually complete and file a PT-300, the state’s property tax return form. Companies that have entered into a negotiated Fee in Lieu...more
Alabama employers should be aware of the new state tax exemptions that take effect for certain overtime payments beginning on January 1, 2024. Alabama has temporarily modified its tax code to exempt from state tax amounts...more
On June 20, 2023, Governor Tony Evers signed 2023 Act 12 (“Act 12”) into law. Notably, Act 12 repeals Wisconsin’s personal property tax. The repeal takes effect on January 1, 2024 and eliminates the time-consuming and costly...more
On September 12, the Arizona Supreme Court declined to take review in ADP, LLC v. Ariz. Dep’t of Revenue, No. CV-23-0036-PR., which lets stand the Arizona Court of Appeals opinion in the same case. 254 Ariz. 417, No. 1 CA-TX...more
As part of the annual meeting of the Alabama State Bar Tax Section held in Montgomery on August 16, representatives from the Alabama Department of Revenue (ALDOR) provided a helpful update on some key legislative and...more
Effective November 4, 2023, the New Jersey Business Corporation Act (the Act) will be amended to permit conversions and domestications across all business entity types, including foreign and domestic corporations. The delay...more
Since its legalization in 2014, Colorado's cannabis industry has experienced unprecedented growth, surpassing $10.5 billion in total sales. The first quarter of 2021 alone saw marijuana sales exceeding $560 million, according...more