News & Analysis as of

Internet Sales & Use Tax

Buckingham, Doolittle & Burroughs, LLC

Ohio BTA departs from previous ruling and holds that installing internet cable lines are nontaxable real property improvements

The Ohio Board of Tax Appeals recently overturned precedent and held that the installation of standard internet cable lines constituted nontaxable real property improvements rather than taxable business fixtures. Nationwide...more

Cozen O'Connor

Recent Tax Updates from the Commonwealth of Pennsylvania

Cozen O'Connor on

Connect Modem Service Not Taxable - The Pennsylvania Commonwealth Court en banc affirmed a panel decision that service provided by Level 3 Communications to America Online, Inc. constituted internet access service and...more

McDermott Will & Emery

Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits

McDermott Will & Emery on

At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act (FCA) cases filed by the law firm of Stephen B. Diamond, PC (Relator)...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 9

Tribunal Upholds Personal Liability of LLC Members for Sales Tax - The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more

Baker Donelson

Spotlight on Manufacturers: Tennessee's 2015 Tax and Related Legislation

Baker Donelson on

Manufacturing is a primary driver of our economic growth. As such, those businesses involved with fabricating, processing, converting and producing goods in today's marketplace must be ever-vigilant regarding new laws that...more

McDermott Will & Emery

Remote Transactions Parity Act Introduced in the U.S. House

McDermott Will & Emery on

Today, Representative Jason Chaffetz introduced H.R. 2775, the Remote Transactions Parity Act of 2015 (RTPA), in the United States House of Representatives (House). The RTPA addresses the Internet sales tax issue using...more

Perkins Coie

AOL’s Washington Sales Tax Refund Award Affirmed

Perkins Coie on

On June 4, 2013, the Thurston County Superior Court issued a written decision affirming the opinion of the Washington State Board of Tax Appeals (Board) in AOL Inc. v. Washington Department of Revenue, No. 11-076 (Wash....more

Pierce Atwood LLP

Under the Dome: Inside The Maine State House Special Edition 1-24-13

Pierce Atwood LLP on

With a population of roughly 1.3 million people, Maine is a small player in national markets. At the same time, Maine legislators have attempted to have an out-sized voice in the national marketplace of legislative policy by...more

Morrison & Foerster LLP

State and Local Tax Insights -- Winter 2013

In This Issue: Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback...more

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