Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: 2020 – The year of digital taxation
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
On May 29, 2024, Illinois rocked the payments world by passing the Interchange Fee Prohibition Act (“IFPA”) into law. With an effective date of July 1, 2025, the law would upend the way in which interchange is calculated in...more
In its latest Advisory Opinion, TSB-A-24(4)S (June 26, 2024), the New York State Department of Taxation and Finance (the Department) reaffirmed the broad protections offered by the Internet Tax Freedom Act (ITFA) against...more
Prior to this opinion, you might have assumed that funds your church charged for providing food, beverages, or lodging related to a religious activity were tax-exempt and not liable for state sales tax. We are writing to...more
In Private Letter Ruling No. 20240130142914, STAR Accession No. 202407026L (July 26, 2024), the Texas Comptroller illustrated the type of analysis used to determine whether a contract for the improvement of realty is an...more
In a controversial move, the Texas Comptroller is poised to amend Rule 3.330, Data Processing Services, effectively rewriting the rules to favor the contentious stance it has adopted in recent audits and litigation. This...more
On September 5th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by HalfMoon Education, Inc. The webinar discussed recent New York tax developments. Here are five key takeaways from the webinar...more
Welcome to Nutter's Beverage Breakdown, a periodic legal update on noteworthy developments related to the alcohol beverage industry, including industry news, federal and state updates, and more. ...more
As of June 1, 2024, the State of Florida reduced the state sales tax rate on commercial real property lease payments from 4.5% to 2%. All commercial leases with an occupancy period that started on or after June 1, 2024 will...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
Although a person having an officer title, being listed on tax documents as a “responsible person,” and having check signing authority will usually be found to be a “responsible person” for New York sales and use tax...more
Generally, in Ohio, sales of tangible property are taxable unless an exemption exists, whereas services are generally nontaxable unless specifically enumerated as taxable under the Ohio Revised Code. However, Ohio has many...more
This Alert summarizes all the material amendments to Chapter 105 of the North Carolina General Statutes ratified to date during the General Assembly’s 2024 short session....more
Kilpatrick’s Samantha Breslow, Jordan Goodman, David Hughes, and Jeffrey Reed presented “Discussion of State Tax Cases, Issues & Policy Matters to Watch” and “Where’s Waldo? Sales Sourcing in Today’s SALT World” during the...more
Ending a putative class action, the United States Court of Appeals for the Fifth Circuit examined policy language and two statutes to hold that an insurer does not owe sales tax on top of an actual cash value payment. The...more
During the 2024 legislative session, the State of Kansas enacted H.B. 2098, amending K.S.A. 79-3606 to include new Section 79-3606(uuuu). Section 79-3606(uuuu) provides a sales tax exemption for all sales of equipment,...more
Among the multitude of “taxable services” listed in the Texas Tax Code are “information services.” Although the Texas Tax Code’s definition of information services is somewhat sparse, the Comptroller has expanded on this...more
It is well settled that states may not discriminate against interstate commerce in the name of intrastate economic development. Recently, in the consolidated cases Orthofix, Inc. v. Dep’t of Rev., App. No. 2023-000317 (S.C....more
Ohio Governor Mike DeWine announced an extension for the state’s 2024 sales tax holiday, which will take place from 12 a.m. on Tuesday, July 30th, through 11:59 p.m. on Thursday, August 8th....more
In the article that appeared in last month’s blog, I indicated that we utilize a structure that avoids the taxing authorities’ challenges to “drop and swap” transactions and, instead, that is structured to comply with an...more
We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more
The New York State Tax Appeals Tribunal recently upheld a sales tax assessment issued to a company that provided services to customers mostly through what the company described as a software-as-a-service (“SaaS”) model. In...more
It is not uncommon for Texas taxpayers to engage in a transaction in which they do not collect or pay Texas sales tax, believing the transaction to be nontaxable, only to later find out they had a tax responsibility. Other...more
Illinois has become the first state to adopt legislation banning interchange fees on the tax amount and gratuity (tip) amount of a credit or debit payment transaction. The Illinois Interchange Fee Prohibition Act (IFPA)i,...more
On May 29, 2024, Illinois lawmakers passed an omnibus budget bill (HB4951) that includes the Interchange Fee Prohibition Act (the “Act”). The Act prohibits the collection of debit and credit card interchange fees for sales...more