The Nexus Pipeline (Nexus), which transports natural gas from eastern Ohio to Canada, was placed in-service in 2018. Nexus appealed its initial tax valuation in November 2019 and ultimately reached a settlement regarding tax...more
Earlier this year, the Oklahoma Legislature enacted legislation to exempt the sale of groceries from the state sales tax. HB 1955 reduces the state sales tax rate for the sale of “food and food ingredients” from 4.5% to 0%,...more
On January 5, 2024, the DC Tax Revision Commission released its “Chairman’s Mark,” which lays out the Commission’s tentative proposals for changes to the District’s tax structure. The Commission released a package of 39...more
The Ohio Supreme Court recently addressed whether certain “account processing services” purchased by Cincinnati Federal Savings & Loan Co. were subject to Ohio sales / use tax. The services involved the use of software to...more
The Oklahoma Supreme Court held that a corporation’s refund claim was timely because it was filed within three years from the filing of its original return on extension. In doing so, the Court rejected the Oklahoma Tax...more
On Friday, March 11, 2022, the West Virginia Legislature passed H.B. 4336, which changes the methodology the State Tax Commissioner utilizes for oil and gas property tax valuation. ...more
On January 27, 2022, the Utah State Tax Commission held in Appeal No. 16-1358 that the state is constitutionally barred from apportioning and taxing the gain from the sale of a partnership where the seller and partnership...more
The damage caused to property by Hurricane Ida in Louisiana was significant. Many businesses will or already have made claims with their insurers for property damage, loss of equipment, inventory, and business interruption....more
Beginning in 2022, Ohio will require owners of exempt real property to notify the county auditor if the property “ceases to qualify for exemption.” House Bill 110 - the most recent budget bill - included a provision that...more
The state of Utah found itself in a strong financial position as it closed the books on its latest fiscal year. According to the Utah Tax Commissions TC-23 reports, the state ended FY2021 showing a 30.5% increase in...more
The Oklahoma Tax Commission has granted relief to taxpayers affected by the severe winter storms that began on February 8, 2021. In granting relief, the Commission took into consideration the relief announced by the Internal...more
The Nevada Legislature has enacted a one-time tax amnesty program for qualified businesses or individuals doing business in Nevada. Benefits Of Amnesty - The program allows for penalty and interest to be waived on...more
In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT)....more
Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more
The Ohio Department of Taxation has proposed a regulation change that would prevent taxpayers from making a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT). The rule change appears to...more
The Ohio Board of Tax Appeals recently allowed a taxpayer to retroactively elect to be taxed as a consolidated taxpayer for Ohio commercial activity tax, even after an audit had commenced. Nissan North America, Inc. v....more
This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more
The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton...more
Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s...more
The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which...more
New York City faces a continuing decline in state and federal funding and increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF)...more
Justice Neil Gorsuch’s confirmation process earlier this year brought attention to the issue of agency deference, given a concurring opinion that he had written in Gutierrez-Brizuela v. Lynch, 834 F.3d 1142, 1149 (10th Cir....more
New York City faces a continuing decline in state and federal funding and increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF) sends...more
ALJ holds NYS Real Estate Transfer Tax Cannot Be Imposed on Sale of 45% Membership Interest in LLC - In an issue of first impression under the New York State real estate transfer tax, a New York State Administrative Law...more