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Sales & Use Tax Third-Party

McDermott Will & Emery

California Supreme Court Lets It Stand That CDTFA Can Decide Who Is and Is Not a Retailer

McDermott Will & Emery on

On April 26, 2023, the Supreme Court of California declined to review the Second District Court of Appeal’s decision in Grosz v. California Dep’t of Tax & Fee Admin. In the underlying case, Stanley Grosz, a business owner...more

Bradley Arant Boult Cummings LLP

Circuit Court Rules that State-Local Disconformity Cannot Benefit a Local Government

As with many states, Alabama provides an exemption from its sales and use tax if tangible personal property is purchased for the purpose of leasing or renting it to a third party. Alabama Code sections 40-23-1 and 40-23-63(4)...more

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