Tax Law

Recent Posts

On Rehearing the California Court of Appeal Allows MTC Election
Posted on 2 Oct 2012 by Asbury Law Firm

On rehearing, the California Court of Appeal has reaffirmed its earlier (vacated) decision and reversed the decision of the Franchise Tax Board ("FTB") in Gillette v. Franchise Tax Board . The Court of Appeal concluded that the 1993 amendment... Read More

State Taxation: Sourcing Rules for Sales of Services and Intangible Property
Posted on 10 Jun 2013 by LexisNexis Tax Law Community Staff

by Robert Desiderio * ... For sales of tangible personal property, the guiding [state income taxation] principle for sourcing is that those sales are attributed to the place-of-delivery of the property--the destination state or market state. For sourcing... Read More

State Net Capitol Journal – August 13, 2012
Posted on 13 Aug 2012 by State Net

Budget & Taxes STATE BUDGETS STILL IMPROVING BUT NOT YET SECURE: Year-end balances are on the rise. Revenues are returning to pre-recession levels. Spending is in line with budget projections. That's what state legislative fiscal directors... Read More

From the NYT: Lessons for International Tax from Oregon's Role as Sales/Use Tax Haven
Posted on 14 Apr 2014 by Allison Christians

Today's [April 13, 2014] NYT has an article entitled " Buyers Find Tax Break on Art: Let it Hang Awhile in Oregon ." The artful dodge is accomplished via simple arbitrage between a source, an intermediary, and a residence jurisdiction, so... Read More

'Amazon' Laws and State Sales Tax Affiliate Nexus Issues and Developments - LexisNexis® Podcast
Posted on 17 Oct 2011 by Charles W. Swenson, CPA, PhD

On this edition, Chuck Swenson, professor and Leventhal Research Fellow at the Leventhal School of Accounting, University of Southern California, discusses the status of so-called 'Amazon' laws enacted since 2008 and economic conditions driving... Read More

Gas Tax Follies
Posted on 4 Apr 2013 by David Brunori

Many states are rethinking how they pay for transportation in general and how they tax gasoline in particular. Maryland is the latest state to pass legislation ( HB 1515 ) dramatically changing the look of transportation finance. Gov. Martin O'Malley... Read More

Amazon Fights to a Draw in CA: Status of the "Amazon Law" on Sales Tax Nexus
Posted on 18 Oct 2011 by Charles W. Swenson, CPA, PhD

By Eileen Kuo and Charles W. Swenson * ... On September 23, Governor Jerry Brown of California signed legislation that would give Amazon until September, 2012 before the State starts to enforce its so-called "Amazon Law," which requires... Read More

April 17: COST Mid-Atlantic Regional State Tax Seminar
Posted on 19 Dec 2012 by Council On State Taxation (COST)

PITTSBURGH, PA - MID-ATLANTIC REGIONAL STATE TAX SEMINAR Wednesday, April 17, 2013 H.J. Heinz Company One PPG Place (Building One) Pittsburgh, PA 15222 Presenting an update on significant state tax issues for the Mid-Atlantic States: Delaware, District... Read More

Kentucky DOR's Disregard of Transparency
Posted on 31 Jan 2013 by TaxAnalysts®

by Cara Griffith ... For the past year, Tax Analysts has been exploring transparency in state tax administration. Some states do a pretty good job of ensuring that guidance (including private letter rulings) are publicly available. Other states just... Read More

What's the Matter with New Jersey?
Posted on 22 Feb 2013 by David Cay Johnston

... [V] oters seem not to care so much about tax cutting anymore. And the strongest evidence of that is in New Jersey. The latest Quinnipiac University poll shows Christie has a 74 percent approval rating. This adoration for a Republican governor is in... Read More

"Functional Equivalent" Nexus: When Goodwill Goes Bad in New Mexico
Posted on 13 Jun 2012 by Sutherland Asbill & Brennan LLP

The New Mexico Court of Appeals held that for purposes of imposing the state's gross receipts tax, Barnes & Noble Booksellers, Inc.'s (Booksellers) in-state activities may be imputed to an out-of-state retailer (Taxpayer) based on the use... Read More

March 6: COST Mid-Atlantic Regional State Tax Seminar
Posted on 19 Dec 2012 by Council On State Taxation (COST)

BASKING RIDGE, NJ - MID-ATLANTIC REGIONAL STATE TAX SEMINAR Wednesday, March 6, 2013 Verizon Center Auditorium 295 North Maple Avenue Basking Ridge, NJ 07920 Presenting an update on significant state tax issues for the Mid-Atlantic States: Delaware... Read More

State Net Capitol Journal – July 23, 2012
Posted on 23 Jul 2012 by State Net

Budget & Taxes CA'S 'CHARTER CITIES' BANKRUPTCY PRONE? The last three major California cities to file for bankruptcy or announce plans to do so - including Stockton last month and San Bernardino two weeks ago - have something in common... Read More

Florida Bills Model Sales Tax Nexus Proposals
Posted on 6 Mar 2013 by Sean Craig

As the 2013 state legislative season opens and states continue the never ending quest for new tax revenues, a large number of legislative proposals have been made to continue the recent trend of increasing the scope and breadth of sales tax nexus. As... Read More

Taxes Don't Matter Until, Well, They Matter
Posted on 2 May 2013 by Christopher Bergin

... One thing is true about New York - City and State. They'll tax anything - your car, your house, your clothes, your Big Gulp, your bullets (that is for the three people they let buy guns), people who live in New Jersey, and cigarettes, cigarettes... Read More

  • Blog Post: MBT Contains Special Provisions for Taxation of Financial Institutions

    By Patrick R. Van Tiflin, -- Honigman Miller Schwartz and Cohn LLP General Editor, Patrick R. Van Tiflin, -- Honigman Miller Schwartz and Cohn LLP Legislation enacted in 2011 provides that, effective for tax years beginning on or after January 1, 2012, the Michigan Business Tax is repealed (except...
  • Blog Post: New York State Tax Enforcement, Audits and Compliance - LexisNexis® Podcast

    On this edition, Mark Klein , partner in the law firm of Hodgson Russ, LLP , discusses the essential elements of New York State tax compliance, enforcement and audit discipline, how more stringent standards applied in a distressed economy affect taxpayers in New York and bordering states, and what pre...
  • Blog Post: Understanding the Application of California Sales Tax - A California Tax Practice Insights Commentary

    By Robert Steiger - Tax Counsel, Chevron Corporation* General Editor, Charles J. Moll III - Winston & Strawn LLP * The author, Robert Steiger, is writing in his capacity as a private attorney, and not as an employee of Chevron Corporation. Accordingly, nothing contained in this Practice Insight...
  • Blog Post: 'Amazon' Laws and State Sales Tax Affiliate Nexus Issues and Developments - LexisNexis® Podcast

    On this edition, Chuck Swenson, professor and Leventhal Research Fellow at the Leventhal School of Accounting, University of Southern California, discusses the status of so-called 'Amazon' laws enacted since 2008 and economic conditions driving intensified sales tax collection and reporting requirements...
  • Blog Post: Amazon Fights to a Draw in CA: Status of the "Amazon Law" on Sales Tax Nexus

    By Eileen Kuo and Charles W. Swenson * ... On September 23, Governor Jerry Brown of California signed legislation that would give Amazon until September, 2012 before the State starts to enforce its so-called "Amazon Law," which requires Amazon to collect sales taxes on sales made through...
  • Blog Post: Understanding North Carolina's Sourcing Principles (Excluding Telecommunications Sales)

    By Martin Silver, J.D., LL.M. (Tax, NYU) -- Law Offices of Martin Silver, P.S., and Adjunct Professor, Tax, Golden Gate University, Seattle martindale.com® General Editor, Jasper L. Cummings, Jr. -- Alston & Bird LLP martindale.com® INSIGHT The determination of the taxing jurisdiction...
  • Blog Post: Still the Worst Idea Out There

    On June 12 North Dakota voters will decide whether to pass Constitutional Measure 2 . That measure will repeal all property taxes. It is the most ridiculous idea ever proposed in the field of state and local public finance. The property tax remains the only source of revenue that insures local autonomy...
  • Blog Post: The GOP Offers a Sound Tax Reform Program in South Carolina

    The Republicans in the South Carolina House are preparing a significant reform plan that will vastly improve the state's tax system. Although details are sketchy, the plan will broaden the sales tax base by eliminating two thirds of the exemptions and lower the rate by half a percentage. All remaining...
  • Blog Post: I'll Drink to That

    Several years ago, in a blatant money grab, the California Board of Equalization decided that flavored malt beverages should be taxed as hard liquor (at $3.30/gallon) rather than beer (at a much more civilized 20 cents/gallon). This week, in a 3-0 decision a California appeals court said that "the...
  • Blog Post: "Functional Equivalent" Nexus: When Goodwill Goes Bad in New Mexico

    The New Mexico Court of Appeals held that for purposes of imposing the state's gross receipts tax, Barnes & Noble Booksellers, Inc.'s (Booksellers) in-state activities may be imputed to an out-of-state retailer (Taxpayer) based on the use of common Barnes & Noble trademarks. New Mexico...
  • Blog Post: State Net Capitol Journal – June 18, 2012

    Budget & Taxes STATES' MEDICAID COSTS RISING FASTER THAN SPENDING: The National Association of Budget Officers (NASBO) and National Governors Association's (NGA) most recent survey of state fiscal health is not particularly encouraging. Although the Spring 2012 update, released last week...
  • Blog Post: State Net Capitol Journal – July 9, 2012

    Budget & Taxes AMERICA'S ON-SHORE CORPORATE TAX HAVEN: The unassuming office building located at 1209 North Orange Street in Wilmington, Delaware may not look like it, with its faded awning and parking garage view, but it's home to some of the most successful corporations in America, including...
  • Blog Post: They Don’t Call It Country and Western Anymore

    ABC Studios is going to do a television series called Nashville . The show will, appropriately, be about the country music scene. Nashville is the home of country music. In fact, the city calls itself "music city." It is the home of the Country Music Hall of Fame, the Grand Ole Opry, and the...
  • Blog Post: State Net Capitol Journal – July 16, 2012

    Budget & Taxes POLITICAL DIVIDE ON ECONOMIC RECOVERY: States finally emerging from the long economic downturn are now faced with the dilemma of deciding the best way to facilitate their recovery. Two states in particular are taking approaches that couldn't be more different. Maryland...
  • Blog Post: State Net Capitol Journal – July 23, 2012

    Budget & Taxes CA'S 'CHARTER CITIES' BANKRUPTCY PRONE? The last three major California cities to file for bankruptcy or announce plans to do so - including Stockton last month and San Bernardino two weeks ago - have something in common: They are all "charter cities." They...
  • Blog Post: Massachusetts Appeals Court Affirms Operational Approach to Cost of Performance Without Published Opinion

    The appeal of AT&T Corporation v. Commissioner from the Massachusetts Appellate Tax Board ("ATB") [decision ( 2011 Mass. Tax LEXIS 45 (Mass. Tax 2011) )] was among the 10 most requested dockets on the Supreme Judicial Court of Massachusetts website . It's unlikely that observers got...
  • Blog Post: State Net Capitol Journal – August 6, 2012

    Budget & Taxes CA STATE PARK DONORS CRY FOUL: Last month California officials revealed that the state Department of Parks and Recreation had stashed away $54 million it had not reported to the state Department of Finance. The news came as quite a surprise, especially to the groups that had generously...
  • Blog Post: State Net Capitol Journal – August 13, 2012

    Budget & Taxes STATE BUDGETS STILL IMPROVING BUT NOT YET SECURE: Year-end balances are on the rise. Revenues are returning to pre-recession levels. Spending is in line with budget projections. That's what state legislative fiscal directors have been telling the National Conference of State...
  • Blog Post: State Net Capitol Journal – August 20, 2012

    Budget & Taxes MA LEADS WAY AGAIN ON HEALTH REFORM: Massachusetts' 2006 health care reform law - upon which the federal Affordable Care Act was patterned - has arguably achieved its primary aim of reducing the number of residents without health coverage; the number of uninsured in the state...
  • Blog Post: Food Lion Loses Forced Combination Fight, Gains Penalties in NC Court of Appeals

    Delhaize v. Lay has been a closely followed case on the North Carolina "forced combination" question. Interest waned a bit when the North Carolina Court of Appeals decided against Wal-Mart on the same issue in Wal-Mart Stores East v. Hinton, 197 N.C. App. 30 (N.C. Ct. App. 2009) . In Wal-Mart...
  • Blog Post: State Net Capitol Journal – September 3, 2012

    Budget & Taxes LA LOOKING TO COLLECT ON OUTSTANDING DEBTS: The government of Louisiana is owed more than $1.5 billion by businesses, municipalities and others. And last month, a trio of financial experts offered the state advice on how it should go about collecting on that debt. Shawn Romero...
  • Blog Post: State Net Capitol Journal – September 10, 2012

    Budget & Taxes CA STRUGGLES TO BALANCE ENVIRONMENTAL, ECONOMIC CONCERNS: The California Environmental Quality Act (CEQA), passed in 1970, has been credited with helping to preserve the state's lush wetlands and keep condos off the slopes of the majestic Sierra Nevada mountain range. But the...
  • Blog Post: State Net Capitol Journal – September 17, 2012

    Budget & Taxes TOLL ROAD REBELLION IN MD: Many Maryland motorists appear to have little respect for the state's toll roads. Thousands are repeatedly blowing through the state's E-ZPass lanes without an E-ZPass transponder. One car rental company owes the state over $200,000 in unpaid...
  • Blog Post: State Net Capitol Journal – October 1, 2012

    Budget & Taxes NATION NEARING SEQUESTRATION CLIFF: The automatic federal budget cuts that were part of the 11th-hour debt-ceiling deal Congress reached in August of last year - cuts no one really wants - are set to take effect in a few months. And officials at every level of government are anxious...
  • Blog Post: On Rehearing the California Court of Appeal Allows MTC Election

    On rehearing, the California Court of Appeal has reaffirmed its earlier (vacated) decision and reversed the decision of the Franchise Tax Board ("FTB") in Gillette v. Franchise Tax Board . The Court of Appeal concluded that the 1993 amendment that attempted to repeal the Multistate Tax Compact...