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Online Travel Companies and Hotel Occupancy Tax Litigation

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 and remit transient occupancy tax ("occupancy...

Sutherland Legal Alert: The Multistate Tax Commission Considers Changes to Its Model Financial Institution Apportionment Rule

By Jeffrey M. Serether and Jeffrey A. Friedman On March 2, 2011, a subcommittee of the Multistate Tax Commission (MTC) considered significant changes to its model financial institution apportionment rule. Background As reported in Sutherland's SALT Shaker newsletter issued on February 18, 2011, a...

Sutherland Legal Alert: The Multistate Tax Commission Takes Action on Proposal to Tax Pass-Through Entities Owned by Affiliates Not Subject to Corporate Income Tax

By Jeffrey M. Serether , Maria P. Eberle , and Michael L. Colavito, Jr. On March 10, 2011, the Executive Committee of the Multistate Tax Commission (MTC) voted to submit to public hearings the model statute that would subject to corporate income tax a pass-through entity owned by an entity that is...

MTC Proposes Measures to Simplify State Income Tax Withholding for Mobile Employees

The Multistate Tax Commission 's (MTC) Executive Committee has approved a Model Mobile Workforce Statute which would limit an employer's obligation to withhold state income taxes when it sends employees into a state for a limited time. Under current law, many businesses face the burden of withholding...

Alabama Adopts Double-Weighted Sales Factor and Market Based Sourcing

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. H.B. 434 was enacted on June 9, 2011, and applies...

Combined Tax Reporting Proposals on 2012 Sate Legislative Agenda

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 vary widely. The following is a brief overview of...

Competitive Posture Drives Emegency D.C. Business Tax Law

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 business franchise tax, designed to make the District...