News & Analysis as of

Sales & Use Tax Tax Reform

Georgia Senate Special Tax Exemption Study Committee Holds First Meeting 

During the 2017 Legislative Session, Senate Resolution 222 created the Senate Special Tax Exemption Study Committee, which was tasked with examining the “costs and benefits” of all exemptions for Georgia sales and use taxes...more

New York State 2017-18 Budget Legislation Contains Numerous Tax Changes

by McDermott Will & Emery on

In early April, the New York State Legislature passed its 2017-2018 budget legislation, which Governor Cuomo signed into law on April 10. This legislation contains numerous changes to the New York State Tax Law....more

Alabama Tax Legislative Summary: 2017 Regular Session -- Some Unofficial Predictions For Upcoming Session(s)

The Alabama Legislature adjourned late Friday, May 19, with several tax bills crossing the finish line during the final week (and many on the last day). Both the Education Trust Fund and General Fund budgets were passed by...more

Hodgson Russ LLP’s Report on the 2017-18 New York State Budget

by Hodgson Russ LLP on

On April 10th, the New York State budget for 2017-18 was signed into law. The highlights of the revenue provisions are summarized below....more

Many South Carolina Tax Law Changes in 2016; Overall Tax Structure to be Reviewed in 2017

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (SCDOR) released its annual tax legislative update on October 10, 2016 in SC Information Letter #16-11. The guidance provides a summary of significant changes in tax and regulatory...more

MoFo New York Tax Insights - Volume 7, Issue 9

by Morrison & Foerster LLP on

Appellate Division Holds That NYS Tax Department Properly Withheld Documents Requested Under FOIL - In a unanimous decision, the Appellate Division affirmed a decision of the Supreme Court, Albany County, which had...more

NC Legislative Update - June 2016 #3

by Nexsen Pruet, PLLC on

This Week - Both chambers accelerated pace in an eventful week as several Committees met more than once throughout the week with some even meeting after the day’s floor session. Senior House Appropriations Chairman Rep....more

Tax Increases Part of Governor Wolf’s 2016-2017 Proposed Budget

On February 9, amidst the Commonwealth’s longest-ever budget standoff over the 2015-2016 budget, Governor Wolf presented his 2016-2017 budget address to the General Assembly with combative and pointed remarks. While there...more

MoFo New York Tax Insights - Volume 7, Issue 3, March 2016

by Morrison & Foerster LLP on

TRIAL COURT HOLDS THAT FEES RELATED TO THE NEW YORK HIGHWAY USE TAX ARE UNCONSTITUTIONAL - In a class action lawsuit, an Albany County trial court held that flat highway use registration and decal fees charged to heavy...more

Several Key Business Associations Announce 2016 Tax Legislative Agendas

In preparation for the 2016 regular session, which begins on February 2, several of Alabama's key trade and business organizations recently announced their tax legislative agendas. As reflected in these agendas, the 2016...more

MoFo New York Tax Insights - Volume 6, Issue 11

by Morrison & Foerster LLP on

Resident Is Not Subject to Use Tax on Yacht Briefly Docked in the State - In Matter of Michael Pellino, DTA No. 825869 (N.Y.S. Div. of Tax App., Oct. 1, 2015), a New York State Administrative Law Judge concluded that...more

2015 Nevada State Tax Developments

As a courtesy to our clients, Brownstein Hyatt Farber Schreck’s tax and government relations teams have compiled a summary of recent changes to Nevada tax laws. This summary includes information on recent legislative,...more

MoFo New York Tax Insights - Volume 6, Issue 10

by Morrison & Foerster LLP on

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

North Carolina Tax Reform (2015 Edition)

by Smith Anderson on

North Carolina’s General Assembly is continuing the overhaul of the State’s tax system that it began in 2013. That year, the General Assembly slashed corporate and individual tax rates, eliminated many income tax deductions...more

Special Session Ends with Handful of Noteworthy Tax Bills, Predictions for Next Special Session

The first Special Session of 2015 ended on Tuesday, August 11, without accomplishing the primary objective of passing a General Fund budget for the 2015-2016 fiscal year. The Governor’s “call” for the special session included...more

MoFo New York Tax Insights - Volume 6, Issue 8 - August 2015

by Morrison & Foerster LLP on

Court Of Appeals Affirms Revocation Of Tax Exemption For Public Parking Facilities - Reversing a decision by the Appellate Division, the Court of Appeals has held in a 5-2 decision that a charitable organization is not...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update: July 2015

by Reed Smith on

This is a brief update on recent Pennsylvania tax developments. Amended Return “Trap”—Court Holds That Amended Return Was Not a Petition for Refund; Possible Legislative Fix? - On June 9, the Commonwealth Court issued a...more

Spotlight on Tennessee: 2015 Tax and Related Legislation

by Baker Donelson on

The 2015 Legislative Session, 109th General Assembly, considered a large number of tax and related initiatives. Many of these initiatives have been enacted, some with very far reaching impact upon the tax climate in this...more

Inside the New York Budget Bill: New York City Tax Reform

by McDermott Will & Emery on

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the...more

Inside the New York Budget Bill: Combined Reporting

by McDermott Will & Emery on

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the...more

MoFo New York Tax Insights - Volume 6, Issue 2

by Morrison & Foerster LLP on

In This Issue: - Governor Cuomo Releases 2015-16 Executive Budget, Including New York City Corporate Tax Reform - New Commissioner of Taxation and Finance - ALJ Holds That Husband Changed His Domicile to...more

The New “Click-Through”?: New York Budget Proposal Requires Marketplace Providers to Collect Tax

by McDermott Will & Emery on

On January 21, Governor Cuomo delivered his State of the State address, along with proposing the new budget. The budget has a number of new tax proposals. One of those proposals would have a significant impact on e-commerce...more

Maine Governor Proposes Major State Tax Restructuring

by Pierce Atwood LLP on

Maine Governor Paul LePage has proposed a major restructuring of Maine’s tax system as part of his FY 2016-2017 budget submission. Generally, the governor’s proposal decreases the state’s reliance on income tax revenue and...more

MoFo New York Tax Insights - Volume 6, Issue 1 - January 2015

by Morrison & Foerster LLP on

In This Issue: - The Top 10 New York Tax Highlights of 2014 - Tribunal Affirms That a Charter Yacht Is Not Exempt from Use Tax as a Commercial Vessel - Court of Appeals Holds City Transfer Tax Does Not...more

MoFo New York Tax Insights - Volume 5, Issue 9 - September 2014

by Morrison & Foerster LLP on

In This Issue: - ALJ Upholds Denial of Sales Tax Refund Because Vendor Failed to First Make Refunds to Customers - HMO Held Exempt from New York City General Corporation Tax - State Tax Department Issues...more

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