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Sales Tax

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report – Special House Rural Development Council Edition

Earlier today, on a brisk morning in the North Georgia mountains, the Georgia House of Representatives’ Rural Development Council unveiled its recommendations for the 2019 legislative session....more

MoFo Tech

Don’t Snooze on Potential New Sales Tax Collection Obligations

by MoFo Tech on

Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operated primarily from one location and offered goods and services via...more

Cozen O'Connor

Royalty Fees Not Subject to Pennsylvania Sales Tax

by Cozen O'Connor on

Royalty fees for the use of intellectual property that were paid under a royalty fee agreement were not subject to Pennsylvania Sales Tax (SUT). Downs Racing, LP v. Commonwealth, 70 MAP 2017, 71 MAP 2017 (Pa. 2018). Payments...more

Holland & Knight LLP

Emergency Rule for Equipment Used to Generate Electric Energy Renewed

by Holland & Knight LLP on

On Nov. 16, 2018, the Florida Department of Revenue renewed Emergency Rule 12AER18-02, which implemented Section 56, Chapter 2018-118, Laws of Florida, providing for a sales tax exemption for equipment purchased to generate...more

Norris McLaughlin, P.A.

New Jersey Alcoholic Beverage Industry Should Take Advantage of The Tax Amnesty Program

by Norris McLaughlin, P.A. on

As described in more detail by our colleagues, “New Jersey Tax Amnesty – A Timely Gift from the State of NJ,” this holiday season, the New Jersey Division of Taxation is affording New Jersey businesses the chance to pay back...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - Special Legislative Session Day 4

The Special Legislative Session of the Georgia General Assembly neared its end today as the State Senate began its consideration of the Governor’s three legislative initiatives in earnest. ...more

Bennett Jones LLP

No Deemed Trust for Unremitted GST and HST Post-Bankruptcy

by Bennett Jones LLP on

In a unanimous decision issued November 8, 2018, the Supreme Court of Canada granted the appeal of the decision of the Federal Court of Appeal in Canada v Callidus Capital Corp, 2017 FCA 162. Secured creditors who receive...more

Carlton Fields

Hillsborough County Voters Pass Transportation Surtax - What Happens Next?

by Carlton Fields on

More than 57 percent of Hillsborough County voters approved the imposition of a 1 percent sales tax designed to improve the County’s transportation infrastructure and transit service. ...more

Eversheds Sutherland (US) LLP

Multistate Tax Commission to explore updating P.L. 86-272 guidance

At its meeting on November 7, 2018, in Orlando, Florida, the Multistate Tax Commission’s (MTC) Uniformity Committee considered several important topics, including a future effort to revise Public Law 86-272 guidance, the...more

Dickinson Wright

What Does a Business Setting Up in Canada Need to Know About Canada’s Tax Rules?

by Dickinson Wright on

Canada’s tax rules are complex and subject to change. The information contained herein is not, and is not intended, to be a comprehensive overview of Canada’s tax system. Canada’s federal income tax system for businesses...more

Holland & Knight LLP

Colombia Propone Cambios a las Regulaciones Tributarias - Una Mirada a los Principales Cambios Propuestos por la Ley de...

by Holland & Knight LLP on

En términos generales, los cambios impositivos propuestos más grandes de Colombia tendrían un impacto en el Impuesto sobre las ventas (IVA), la creación de un impuesto unificado denominado SIMPLE, la emisión del impuesto a la...more

Weil, Gotshal & Manges LLP

Changing the Insolvency Waterfall – HMRC to Become a Preferential Creditor Again

by Weil, Gotshal & Manges LLP on

The recent budget flagged the re-introduction of preferential creditor status for the UK tax authority (HMRC) in insolvencies in certain limited circumstances....more

Garvey Schubert Barer

OTA & Travel Distribution Update - Pennsylvania closes tax loophole; voice not only for front of house applications; Expedia Group...

by Garvey Schubert Barer on

This week's Update includes a story detailing yet another state’s efforts to close existing tax loopholes so that it may collect proper sales/occupancy taxes from OTAs. I hope you enjoy....more

Proskauer - Tax Talks

UK Budget – Some Key Changes

by Proskauer - Tax Talks on

The UK Budget took place on 29th October. The Chancellor, Philip Hammond, took the opportunity to make a series of targeted changes to the UK’s tax system, some of which had already been announced, but several of which were...more

Pullman & Comley, LLC

NEWSLETTER - Fall 2018 Property Tax and Valuation Digest

by Pullman & Comley, LLC on

U.S. Supreme Court Internet Sales Tax Decision and Property Values - Your editors do not need to belabor the point that brick and mortar retail occupancies, rents and values have been pounded as a result of internet...more

Brownstein Hyatt Farber Schreck

Ballot Boxes Driving Policy, With Big Business Implications

Voters have begun to receive and complete their ballots around the country as election season reaches full swing, with dramatic implications for businesses, industries and the economy as a whole. At the federal level,...more

Kilpatrick Townsend & Stockton LLP

A Range Of State Responses After Wayfair

Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Spilman Thomas & Battle, PLLC

A Sales Tax on Services? North Carolina’s New Sales Tax on Repair, Maintenance, and Installation Services

General contractors, subcontractors, and builders providing construction services in North Carolina should be aware that labor charges on certain of their projects may now be subject to sales tax under the state's new repair,...more

Shipman & Goodwin LLP

2018 Connecticut Tax Developments

by Shipman & Goodwin LLP on

Although the 2018 legislative session of the Connecticut General Assembly ended with the adoption of bipartisan budget legislation, it was marked by a continued failure to conduct a more holistic review of the state’s sources...more

WilmerHale

In Case You Missed It: Launch Links - October, 2018

by WilmerHale on

Some interesting links we found across the web this week: International Growth, Primarily in China, Fuels the VC Market Today - Keep up to date with current global trends in the Venture Capital market by referencing...more

Spilman Thomas & Battle, PLLC

The Site Report - Construction Law Insights - Issue 2 - October 2018

In this edition of The Site Report, our construction law e-newsletter, we cover a variety of issues affecting our clients and the industry right now.... Please see full Newsletter below for more information....more

Proskauer For Good

What is Menstrual Equity? Her Justice Advocates for Women’s Rights

by Proskauer For Good on

Menstrual equity. This term is likely one that you’ve never heard before. I hadn’t either, until I attended a discussion hosted by Her Justice, a non-profit that recruits caring, talented attorneys from New York City’s law...more

McDermott Will & Emery

Federal Digital Goods Bill: Rules of the Road for State Sales and Use Taxation of Digital Goods and Services

by McDermott Will & Emery on

On October 11, 2018, US Senators John Thune (R-SD) and Ron Wyden (D-OR) filed the Digital Goods and Services Tax Fairness Act of 2018 (S.3581) for reintroduction in the United States Senate. A companion version is expected to...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 10

by Morrison & Foerster LLP on

STATE COURT REFUSES TO DISMISS ACTION CHALLENGING CONSTITUTIONALITY OF NYC PROPERTY TAX SYSTEM - The Supreme Court, New York County, has denied motions to dismiss an action seeking relief for alleged inequalities in the...more

Steptoe & Johnson PLLC

West Virginia to Impose Sales and Use Tax Collection Requirements on Remote Sellers

by Steptoe & Johnson PLLC on

The West Virginia State Tax Department has announced that, beginning January 1, 2019, remote sellers will be required to be registered to collect and remit state and municipal sales and use tax for sales made to customers...more

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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.

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Collection of Information

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How We Protect Your Information

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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.

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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.

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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

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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

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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.

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Controlling and Deleting Cookies

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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.

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