News & Analysis as of

Gross Receipts Tax

Lane Powell PC

Portland Adopts 1% Gross Receipts Tax on Retail Sales by Large Retailers

by Lane Powell PC on

On November 6, 2018, Portland voters passed Measure 26-201, which imposes a 1% gross receipts tax on “large retailers.” The tax applies to revenue from all retail sales of property and services, not specifically exempted. ...more

Lewitt Hackman

Franchisor 101: Franchisor Fails to Escape State’s Changed Tax Interpretation

by Lewitt Hackman on

A state appellate court (“Court”) in New Mexico upheld a decision by the state’s Taxation and Revenue Department (“Department”) that royalties paid to out-of-state franchisors are subject to the state’s gross receipts tax...more

Coblentz Patch Duffy & Bass

Update On Commercial Rent Tax: Tax For Childcare Passes, Faces Legal Challenge

by Coblentz Patch Duffy & Bass on

Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect on January 1, 2019, and increase the Gross Receipts Tax (“GRT”) on commercial rents in San Francisco. As discussed in our previous...more

Coblentz Patch Duffy & Bass

San Francisco Passes Proposition C To Increase Gross Receipts Tax On Commercial Landlords

by Coblentz Patch Duffy & Bass on

Commercial Rent Tax for Childcare - Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect January 1, 2019, and increase the Gross Receipts Tax ("GRT") on Commercial Rents. ...more

Miller Starr Regalia

The New San Francisco Gross Receipts Ordinance: Taxing Commercial Property Owners to Fund Early Child Care And Education

by Miller Starr Regalia on

On June 5, 2018, San Francisco voters passed Proposition C, which imposes a new gross receipts tax of 1 percent on revenues a business receives from leasing warehouse space in San Francisco and 3.5 percent on revenues a...more

Williams Mullen

Gross Receipts From Sales of Exported Goods Not Subject To Virginia BPOL Taxes

by Williams Mullen on

On August 24, 2017, the Supreme Court of Virginia issued a tax ruling that is favorable to Virginia taxpayers with international exports. As background, Virginia localities are permitted to impose the Business, Professional...more

Garvey Schubert Barer

The Oregon Corporate Gross Receipts May Be Dead – at Least for Now

by Garvey Schubert Barer on

For more than a year, I have been discussing the potential that Oregon lawmakers will pass a corporate gross receipts tax. On May 26, 2017, we discussed recent events that would lead a reasonable person to believe that the...more

Garvey Schubert Barer

The Dream of a Gross Receipts Tax Is Alive in Oregon

by Garvey Schubert Barer on

After Oregon Measure 97’s drubbing at the polls in November 2016, for many, it suggested the quashing of any notion of a gross receipts tax in the state. For Oregon Senator Mark Hass (D) and Representative Mark Johnson (R),...more

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2017

by Williams Mullen on

This legislative roundup summarizes important state and local tax developments enacted by the 2017 General Assembly, Regular Session. ...more

Bradley Arant Boult Cummings LLP

Pending Alabama Tax Legislation (2017 Regular Session) State and Local Tax Alert: Alabama Edition

The House and Senate have each met a total of six legislative days thus far. There are therefore 24 legislative days remaining in the 2017 Regular Session. The House will reconvene on Tuesday, February 28 at 1:00 p.m. The...more

McNair Law Firm, P.A.

South Carolina Court of Appeals, in Olds v. City of Goose Creek, Affirms Circuit Court Order Regarding Definition of Gross Income...

by McNair Law Firm, P.A. on

In Olds v. City of Goose Creek, 2016 S.C. App. LEXIS 147, the South Carolina Court of Appeals provides a thorough discussion of the application of the South Carolina business license tax to a taxpayer’s gross income. The...more

McDermott Will & Emery

BREAKING NEWS: US Supreme Court Denies Cert in Direct Marketing Association v. Brohl

by McDermott Will & Emery on

On December 12, 2016 the US Supreme Court announced that it denied certiorari in Direct Marketing Association v. Brohl, which was on appeal from the US Court of Appeals for the Tenth Circuit. The denied petitions were filed...more

Allen Matkins

The Tax Man Cometh To Nevada Businesses

by Allen Matkins on

Nevada likes to market itself as a low tax jurisdiction, touting the fact that “Nevada does not impose income tax on domestic or foreign corporations.” It may not impose a tax on income, but it does impose a tax on...more

Goodwin

Welcome (Back) to New York: The Empire State Legalizes Daily Fantasy Sports

by Goodwin on

On Wednesday, Governor Andrew Cuomo signed into law S. 8153, a bill authorizing daily fantasy sports (DFS) in the Empire State. The law requires DFS operators to register with the New York State Gaming Commission, pay a 15%...more

Pillsbury Winthrop Shaw Pittman LLP

San Francisco Gross Receipts Tax – Frequently Asked Questions from the Real Estate Industry

The extended due date to file 2015 San Francisco Gross Receipt Tax (“GRT”) returns is April 29, 2016. In anticipation of preparing these returns, below are frequently asked questions (“FAQ”) posed by commercial real estate...more

Pillsbury Winthrop Shaw Pittman LLP

The Time to Consider San Francisco Gross Receipts Tax Refund Claims is Now

The San Francisco Gross Receipts Tax (GRT) incorporates provisions of both the federal income tax and the California income and franchise tax. Taxpayers should review their federal and California tax reporting that may impact...more

Pepper Hamilton LLP

Fund Managers, Welcome to the Hotel California - When It Comes to Certain Taxes, It's Possible You Can Never Leave - Tax Update...

by Pepper Hamilton LLP on

Fund Managers May Be Taxable in California, Even if the Manager Has No Property or Payroll in California and All of the Management Services Are Performed Outside of the State. Several recent law changes in California,...more

Shipman & Goodwin LLP

Connecticut Tax Developments 2015 - Tax Increases...Again

by Shipman & Goodwin LLP on

Four years after enacting the largest tax increase in Connecticut history, the Connecticut General Assembly has adopted a new $40.3 billion biennial state budget that contains $1.5 billion in tax and fee increases. Few...more

Pillsbury Winthrop Shaw Pittman LLP

San Francisco Gross Receipts Tax Update: New Regulations Impact Returns Due Today

The San Francisco Office of the Treasurer and Tax Collector recently issued Gross Receipts Tax regulations, tax return filing instructions and other guidance addressing major changes to how owners of disregarded entities are...more

Charles (Chuck) Rubin

The Law is an Ass

by Charles (Chuck) Rubin on

The law is an ass, or so says Charles Dickens. After reading the IRS’ latest missive on sales of marijuana, I think I agree. The tension between federal and state law on the sale of marijuana carries over to federal income...more

Goodwin

Fund Sponsor Entities With San Francisco Activities May See Significant Tax Increases Under Gross Receipts Tax

by Goodwin on

San Francisco’s gross receipts tax (GRT) began phasing in this year and will be fully implemented in 2018. While the tax rates are lower than those under the previous payroll tax system, the GRT may lead to higher taxes for...more

McNees Wallace & Nurick LLC

Focus on Pennsylvania Corporate Taxes

by McNees Wallace & Nurick LLC on

With the November 4th election of Democrat Tom Wolf as Pennsylvania’s next Governor, Pennsylvania corporate taxpayers face an interesting budget season in 2015. During the campaign, Wolf advocated for a severance or...more

Cozen O'Connor

BPT Not Prohibited on Freight Brokerage Services

by Cozen O'Connor on

A divided panel of the Commonwealth Court held that a city was not prohibited from imposing its Business Privilege Tax on the gross receipts of a freight broker. S & H Transport, Inc. v. City of York, No. 165 C. D. 2014 (Pa....more

McDermott Will & Emery

New Jersey Tax Court Finds Two Pennsylvania Taxes Are Not Required To Be Added Back

by McDermott Will & Emery on

In a Corporation Business Tax (CBT) case, PPL Electric Utilities Corporation v. Director, Division of Taxation, Dkt. No. 000005-2011 (N.J. Tax. Ct. Oct. 2, 2014), the Tax Court of New Jersey found for the taxpayer and held...more

Eversheds Sutherland (US) LLP

New Jersey Refund Opportunities Associated with the Deductibility of Other States’ Taxes

On October 2, in PPL Electric Utilities Corporation v. Director, Division of Taxation, No. 000005-2011, the New Jersey Tax Court determined that federal deductions for the taxpayer’s payments of Pennsylvania gross receipts...more

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