Tax Law

Recent Posts

Competitive Posture Drives Emegency D.C. Business Tax Law
Posted on 21 Jul 2014 by Sean Craig

The District of Columbia Council (the 'Council') voted recently, 12 to 1, to approve a motion to override Mayor Gray's veto of the FY 2015 Budget Support Emergency Act (the 'Emergency Act'), which makes signeificant changes to the... Read More

Combined Tax Reporting Proposals on 2012 Sate Legislative Agenda
Posted on 1 Mar 2012 by Sean Craig

The 2012 state legislative season is shaping up to be another banner year for combined reporting proposals in the various statehouses around the nation. At least eight state legislatures are considering such proposals, 1 but the prospects for enactment... Read More

Combined Tax Reporting Proposals on 2012 Sate Legislative Agenda
Posted on 1 Mar 2012 by Sean Craig

The 2012 state legislative season is shaping up to be another banner year for combined reporting proposals in the various statehouses around the nation. At least eight state legislatures are considering such proposals, 1 but the prospects for enactment... Read More

Alabama Adopts Double-Weighted Sales Factor and Market Based Sourcing
Posted on 7 Jul 2011 by Sean Craig

As states continue to search for the "best" (i.e. produces the most tax revenues) corporate tax system for our evolving economy, Alabama has joined the quest by adopting a double-weighted sales factor and moving to a market based sourcing rule... Read More

Online Travel Companies and Hotel Occupancy Tax Litigation
Posted on 25 Aug 2010 by Charles Moll III

Over the past several years, a spate of litigation has arisen throughout the country concerning the application of hotel occupancy taxes to online bookings. The cases focus on whether online hotel reservation and travel companies are required to collect... Read More