Tax Law

Recent Posts

New Democratic Governors in Virginia, New Jersey Could Bring Tax Policy Changes, Experts Say
Posted on 9 Nov 2017 by TaxAnalysts®

Voters in New Jersey and Virginia elected new governors November 7, but experts say the potential impact on tax policy will depend on the incoming administrations’ priorities and whether they follow through on their campaign promises. Those promises... Read More

Voters Expand Medicaid in Maine, Reject Online Sales Taxation in Washington
Posted on 9 Nov 2017 by TaxAnalysts®

Maine became the first state to pass Medicaid expansion via referendum November 7, while Washington voters weighed and rejected an advisory measure regarding the state’s new Colorado-style reporting requirements for remote retailers. Voters in other... Read More

View all the federal, state and international tax news headlines for October 10th from TaxAnalysts® on LexisNexis Tax Center
Posted on 10 Oct 2013 by TaxAnalysts®

View all the federal tax news headlines for October 10th from TaxAnalysts® on LexisNexis Tax Center View all the state tax news headlines for October 10th from TaxAnalysts® on LexisNexis Tax Center View all the international tax news headlines... Read More

Goodlatte Considering New Audit Framework for Marketplace Fairness Act
Posted on 10 Oct 2013 by TaxAnalysts®

As he considers what his version of the Marketplace Fairness Act of 2013 might look like, U.S. House Judiciary Committee Chair Bob Goodlatte, R-Va., is examining whether to rework not only the small-seller exemption but also the single-audit requirement... Read More

State and Local Tax Issues in Construction
Posted on 14 Nov 2013 by Williams Mullen

BY: STEPHANIE LIPINSKI GALLAND Every business has an accountant or finance resource. This resource spends 150% of his or her time handling the cash flow, paying the bills, and filling out the requisite federal income tax returns. What is usually... Read More

Taxation of New York City Real Properties
Posted on 29 Jun 2017 by LexisNexis Tax Law Community Staff

by Steven Tishko * In New York City, real estate taxes have become an increasingly greater expense for property owners and landlords in recent years. As such, they are an ever-growing factor that any potential purchaser or tenant must account for in... Read More

You're Gonna Have to Do More Than That: Passive Investment in California Limited Liability Company Insufficient to Meet Statutory Nexus Threshold
Posted on 3 Dec 2014 by Eversheds Sutherland LLP

By Evan Hamme and Timothy Gustafson A California Superior Court held that passive membership in a limited liability company (LLC) is insufficient to meet California’s statutory “doing business” standard. In Swart Enterprises, Inc... Read More

State DeathTax Considerations in Making Lifetime Transfers
Posted on 25 Nov 2014 by Elaine Hightower Gagliardi

Phasing out, and the eventual repeal, of the former state death tax credit in favor of a state death tax deduction has significantly impacted estate planning considerations for clients who now live in states that impose a state estate or inheritance tax... Read More

Georgia Tax Tribunal Issues First Decision
Posted on 20 Oct 2013 by Sean Craig

The Georgia Tax Tribunal (“the Court”) commenced operations on January 1, 2013. The Court was established in 2012 when Georgia Governor Deal signed the Georgia Tax Tribunal Act of 2012. The Court has concurrent jurisdiction with the Superior... Read More

Income Tax Reform Tensions Vex Ohio Cities, Businesses
Posted on 24 Oct 2013 by Peter Miller

All compliant taxpayers know that wrestling with tax liabilities involves far more than how to pay for them. Ongoing challenges are manifold – Taxpayers must all plan to control and minimize taxes; divine tax amounts payable; and pay timely. Problems... Read More

The Digital Goods and Services Tax Fairness Act of 2013
Posted on 25 Sep 2013 by Neil Aragones

In July, Senators Ron Wyden of Oregon (D) and John Thune of South Dakota (R) introduced The Digital Goods and Services Tax Fairness Act of 2013 (S.B. 1364). The Act would prohibit states or local jurisdictions from imposing multiple or discriminatory... Read More

Red Alert! Sales Taxes on the Rise
Posted on 20 Sep 2013 by Peter Miller

Before the bell rang on September 1st launching Ohio's 0.25 percent sales tax hike, the pending increase was a mere abstraction. But this harsh reality became palpable: One of the monthly payments I mailed out prompted a friendly reminder from the... Read More

California Taxpayer Entitled to Attorney Fees After Successful Commerce Clause Challenge
Posted on 6 Oct 2014 by Eversheds Sutherland LLP

Posted by Sutherland SALT on September 22, 2014 By Zachary Atkins & Prentiss Willson A California Court of Appeal held that a taxpayer who brought a successful facial challenge against a state taxing scheme met all of the requirements for an award... Read More

State of Washington Joins Click-Through Nexus Club
Posted on 24 Sep 2015 by Neil Aragones

The State of Washington is now among the states that have adopted a “click-through” presumption of nexus standard for certain sales by out-of-state retailers. According to the state department of revenue’s website, the presumption of... Read More

State Taxation of Foreign Source Income
Posted on 5 Jan 2015 by LexisNexis Tax Law Community Staff

by Robert Desiderio * States undertake a myriad of approaches to tax foreign source income, primarily due to the diverse operations of the taxpayers. Non-U.S. corporations may own U.S. entities as separate subsidiary corporations or as branches of... Read More