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Sales & Use Tax Franchises

Holland & Hart LLP

Taxpayer Victory in Utah Income Tax Single Sales Factor Case

Holland & Hart LLP on

The Utah Tax Commission recently ruled in favor of a taxpayer in Case No. 16-155 by authorizing the taxpayer to use a single sales factor for Utah corporate franchise tax... Under Utah law, taxpayers in certain NAICS Codes...more

Lewitt Hackman

FRANCHISOR 101: Supreme Tax Implications

Lewitt Hackman on

On June 21 the U.S. Supreme Court reversed prior case law and let states tax online retailers that do not have physical presence in the state. The ruling also has significant implications for franchise systems that sell...more

Lewitt Hackman

Why Yesterday's SCOTUS Decision May Impact Franchisor Royalties

Lewitt Hackman on

Yesterday, in South Dakota vs. WayFair, Inc., et al., the United States Supreme Court (“Court”) overturned long-standing precedents that required an out-of-state Seller to have a physical presence in a state to collect...more

McNees Wallace & Nurick LLC

PA Capital Stock/Franchise Tax Phase-out Deferred; Related Party Addback Enacted; Numerous Other Tax and Credit Changes Made

On June 30th Governor Corbett signed a $28.4 billion state appropriations package which provides modest increases in some areas and flat funding in others. Although the popular press suggested that the budget included no...more

Morrison & Foerster LLP

Not So EZ Anymore? The Tenuous State of California’s Enterprise Zone Credit

California's Enterprise Zone Act was promulgated "to stimulate business and industrial growth in the depressed areas of the state by relaxing regulatory controls that impede private investment" and to create a "strong,...more

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