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Massachusetts Multiple Points Of Use Sourcing Update - A Surprise Reversal By The Appellate Tax Board
Almost two years ago, we reported on a decision by the Massachusetts Appellate Tax Board ("ATB") in several appeals involving the sourcing of software purchases
United States
22 May 2019
2
Reissued Virginia Supreme Court Decision In Addback Case Leaves Result Unchanged; Some Taxpayers May Still Benefit
On March 22, 2017, the Virginia Supreme Court reissued its decision in Kohl's Department Stores, Inc. v. Virginia Department of Taxation, limiting the "subject to tax" exception to Virginia's intangible expense addback ...
United States
28 Mar 2018
3
Filing Season Reminder: Department Guidance Regarding Massachusetts Partnership And C Corporation Tax Return Filing Due Dates
Effective for tax years beginning after December 31, 2015, the due date for filing federal tax returns for C corporations and partnerships were revised.
United States
22 Sep 2017
4
Virginia Supreme Court Decides (Mostly) In Favor Of Department In Lead Addback Case
On August 31, 2017, the Virginia Supreme Court issued a decision holding that a taxpayer can claim an exception to Virginia's intangible expense addback on the basis that the related member receiving the intangible payment is ...
United States
1 Sep 2017
5
Massachusetts State Tax Developments
Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax.
United States
23 Aug 2017
6
California Supreme Court Holds Localities Can Apply Documentary Transfer Tax To Transfers Of Interests In Property-Holding Entities
The California Supreme Court, in a 6-1 decision, has held that a city or county may impose documentary transfer tax on the transfer of the ownership interests in a legal entity that owns real property...
United States
7 Jul 2017
7
Pa. Governor's Budget Proposal – 'No Broad-Based Tax Increases'?
On February 7, Gov. Tom Wolf (D) presented his third budget address as Pennsylvania's governor, proposing a $32.3 billion spending plan. Facing yet again a multi-billion-dollar budget deficit...
United States
22 Feb 2017
8
The Nomination Of Judge Neil Gorsuch: One More Vote To "Kill Quill"?
With states like Alabama and South Dakota attempting to place Quill's physical presence rule before the U.S. Supreme Court, Judge Gorsuch's concurring opinion in Direct Marketing v. Brohl—and his previous clerkship with Justice Anthony Kennedy—may indicate that if he is confirmed to the Court, he would vote in favor of hearing such a challenge.
United States
10 Feb 2017
9
Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All
Today, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax's ("CAT") $500,000 factor-presence nexus test in the face of a Commerce Clause challenge. Specifically, in Crutchfield Corp. v. Testa, the court held that the Commerce Clause does not impose a physical-presence requirement for gross-receipts taxes, like the CAT.
United States
19 Nov 2016
10
Revitalized By Increased State Interest, The MTC Transfer Pricing Committee Pushes Ahead
On November 9, the Multistate Tax Commission's Transfer Pricing Committee met to continue its effort to develop and implement a comprehensive transfer pricing program, through which states can identify and remedy allegedly distortive pricing with respect to intercompany transactions.
United States
10 Nov 2016
11
Virginia Supreme Court Grants Discretionary Review In Lead Addback Case
The Virginia Supreme Court has granted review of the Richmond City Circuit's decision regarding the "subject to tax" exception to intangible addback
United States
3 Nov 2016
12
Massachusetts SJC Reaffirms Decision Sourcing 100% Of Taxpayer's Loans To Massachusetts — Confirms Opportunity For Out-Of-State Financial Institutions
Today, the Massachusetts Supreme Judicial Court issued its decision in First Marblehead on remand from the U.S. Supreme Court.
United States
15 Aug 2016
13
MTC Annual Meeting Update: MTC Approves Model Sales and Use Tax Nexus Statute
The Multistate Tax Commission ("MTC") held its Annual Commission Meeting today. Of note, the MTC voted to adopt the Model Sales and Use Tax Nexus Statute. In addition, the Arm's-Length Adjustment Service Committee ("ALAS") met and reported on the status of its transfer-pricing project.
United States
28 Jul 2016
14
Pennsylvania Enacts Tax Bill As Part Of Budget Package
Pennsylvania has enacted tax law changes projected to generate $752M in new revenue.
United States
18 Jul 2016
15
Mark Nunnelly Leaving Position As DOR Commissioner – DOR Now Seeking 3rd Commissioner In Less Than 2 years
Governor Charlie Baker's office announced in a press release today that Mark Nunnelly has accepted a new role as Executive Director of MassIT, the state technology office, beginning April 4.
United States
16 Mar 2016
16
Massachusetts Joint Committee Hears Testimony Yesterday On Bill To Ban Use Of Contingent Fee Auditors
Yesterday, the Massachusetts Legislature's Joint Committee on State Administration and Regulatory Oversight heard testimony on Senate Bill 1710, ..
United States
10 Nov 2015
17
Breaking News: U.S. Supreme Court Vacates Decision In First Marblehead; Remands To Massachusetts Supreme Judicial Court
Today, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by the Supreme Judicial Court of Massachusetts.
United States
14 Oct 2015
18
Pennsylvania's NOL Cap—There's Still Time To File A 2011 Refund Claim (And It's Easy!)
There is ongoing litigation over whether Pennsylvania's NOL cap is unconstitutional. Many taxpayers have already filed protective refund claims to preserve their rights in the event the cap is found unconstitutional.
United States
6 Oct 2015
19
Report From The Boston Bar Association Annual Tax Conference
The Boston Bar Association held its annual tax conference this past Thursday, and as always the BBA pulled together a great lineup of practitioners, legislators, and Department of Revenue officials to discuss the latest in Massachusetts state tax.
United States
25 Jun 2015
20
A Quick Overview Of Substantive Changes In Final Massachusetts Market Sourcing Regulation 830 CMR 63.38.1—From 10/30/14 Draft To Final
As we reported on Friday, the Massachusetts Department of Revenue has promulgated its final regulations governing the apportionment of income (830 CMR 63.38.1).
United States
6 Jan 2015
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