Tax Law

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View all the federal, state and international tax news headlines for April 14th from TaxAnalysts® on LexisNexis Tax Center
Posted on 14 Apr 2014 by TaxAnalysts®

View all the federal tax news headlines for April 14th from TaxAnalysts® on LexisNexis Tax Center View all the state tax news headlines for April 14th from TaxAnalysts® on LexisNexis Tax Center View all the international tax news headlines... Read More

Daniel G. Mudd on Federal & State Tobacco Taxes
Posted on 20 May 2014 by LexisNexis Tax Law Community Staff

by Daniel G. Mudd * [1] Introduction For those in the business, manufacturers, wholesalers, distributors, importers, dealers and retailers of tobacco products, there are a staggering amount of Federal and state excise tax compliance obligations and... Read More

Alcohol Taxes and Incentives - The Spirit of the Law and What's Hoppin'
Posted on 11 Aug 2015 by LexisNexis Tax Law Community Staff

by Daniel G. Mudd * ... The Basics of the Federal Excise Tax on Alcohol Federal taxation of alcohol generally follows the same tax structure and controls as are used with other commodities and products that are subject to excise tax ( e.g. , tobacco... Read More

Marketplace Fairness Act Dead This Year, But Chaffetz Promises New Bill
Posted on 11 Dec 2014 by TaxAnalysts®

Although the Marketplace Fairness Act (MFA) is effectively dead for this year, U.S. Rep. Jason Chaffetz, R-Utah, plans to introduce a separate bill to replace it after the New Year that he says addresses concerns from conservative members of Congress... Read More

Michigan Court of Claims Declares Cloud Computing Nontaxable Service While Legislature Idles
Posted on 14 Apr 2014 by TaxAnalysts®

While Michigan's judicial system is considering whether certain cloud computing transactions are taxable as tangible personal property or are nontaxable services, the state's House of Representatives is awaiting further study to codify a clarified... Read More

NYU Summer Institute in Taxation
Posted on 7 Jul 2014 by NYU School of Continuing & Professional Studie

Dates: July 14-25, 2014 Location: The Westin New York at Times Square New York, NY Join today's leading national and international tax authorities during a series of in-depth sessions on state and local taxation, partnerships, consolidated returns... Read More

Part II: Federal and State Tobacco Taxes -- On Fire or Just Smoking?
Posted on 18 Aug 2014 by LexisNexis Tax Law Community Staff

by Daniel G. Mudd * In a follow-up to Part I (EIA 7184) [ "Basics of Federal and State Tobacco Taxes -- On Fire or Just Smoking?" by Daniel G. Mudd – Emerging Issues Analysis Commentary], which covered the Federal Excise Tax (FET) considerations... Read More

Federal and State Tobacco Taxes - On Fire or Just Smoking?
Posted on 19 Mar 2014 by LexisNexis Tax Law Community Staff

by Daniel G. Mudd * Editor's Note: The following is abridged from a feature article appearing in the March 2014 edition of the Lexis® Federal Tax Journal Quarterly . ** § 3.01 Introduction For those in the business, manufacturers... Read More

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More

More Nanny Taxes
Posted on 22 May 2012 by David Brunori

I keep hearing more and more state legislators talk about imposing taxes on "violent video games." It reminded me of an article I wrote earlier this year about such proposals. Back in February, bored Oklahoma lawmakers took a break from playing... Read More