Legal Alerts

Legal Alert: SST Governing Board Considers "Best Practices" Matrix and Marketplace Fairness Implementation; SLAC Contemplates Digital Goods Sourcing

May 17, 2013

Legal Alert: MTC Explores Transfer Pricing Audits, Shelves Pass-Through Entity Project

May 13, 2013

Legal Alert: Hate the Sin, Love the Sinner: MTC's Financial Institution Apportionment Effort

April 25, 2013

Legal Alert: A Royal Opportunity: Amendments to New York’s Royalty Expense Add-back Statute Leave the Income Exclusion Intact for Prior Years

March 29, 2013

Legal Alert: Update from the MTC's Winter Committee Meetings: MTC Audit Committee Discusses Audit Selection Process

March 8, 2013

Legal Alert: Update from the MTC's Winter Committee Meetings: Sales Tax "Associate" Nexus, Class Actions/False Claims Act, and Pass-through Tax Projects

March 7, 2013

Legal Alert: Update from the MTC's Winter Committee Meetings: Transfer Pricing and Financial Institution Apportionment

March 6, 2013

Legal Alert: Pulp and Circumstance – Pennsylvania Supreme Court Characterizes Gain as Business Income

January 30, 2013

Legal Alert: California Court Finds in Favor of Microsoft, Upholds Costs of Performance

December 19, 2012

Legal Alert: A Close Shave: California Court of Appeal Rules on Multistate Compact Election

October 3, 2012

Legal Alert: MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on Hold

May 14, 2012

Legal Alert: Transfer Pricing Assessment Invalidated by DC ALJ

May 2, 2012

Legal Alert: Where’s the “Beef”? Sublicensing Qualifies for Virginia Addback Exception

April 18, 2012

Legal Alert: Colorado’s Use Tax Reporting Regime Declared Unconstitutional

April 3, 2012

Legal Alert: Single Sales Factor Election May Create Exposure to Large Corporate Understatement Penalty in California

March 28, 2012

Legal Alert: South Carolina Court Places Dual Burden on Department of Revenue in Alternative Apportionment Cases

March 22, 2012

Legal Alert: U.S. Court of Appeals Holds New Jersey’s Retroactive Escheatment of Gift Card Abandoned Funds Unconstitutional and its Priority Rules Preempted by Federal Law

January 18, 2012

Legal Alert: Be Ready to Pounce on a Texas Margins Tax Challenge

August 26, 2011

Legal Alert: Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity

August 9, 2011

Legal Alert: New Jersey Supreme Court Holds Throwout Rule Is Facially Constitutional, But Unconstitutionally Applied

August 8, 2011

Legal Alert: Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions

July 8, 2011

Legal Alert: No Sale! MTC Proposes to Limit Receipts Included in the Sales Factor

May 5, 2011

Legal Alert: BATSA Up: Congress Once Again Considers Nexus Legislation

April 22, 2011

Legal Alert: Shades of Gray: District of Columbia Combined Reporting Unveiled

April 14, 2011

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

March 11, 2011

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

March 3, 2011

Legal Alert: Love is in the Air in New Jersey…at least for the Retailers

February 10, 2011

Legal Alert: Drama in New Jersey: Retailers Breathe a Temporary(?) Sigh of Relief

February 1, 2011

Legal Alert: Federal Court Grants Preliminary Injunction Against Colorado's Reporting Regime

January 27, 2011

Legal Alert: North Carolina Court Strikes Down 25% Penalty for Failure to File Combined Return

January 24, 2011

Legal Alert: California’s Proposed Budget Includes Significant Tax Changes

January 21, 2011

Legal Alert: Georgia Special Council on Tax Reform and Fairness Releases Report: Proposes Broader Consumption Taxes and the Elimination of Tax Credits in Lieu of Lower Income Tax Rates

January 10, 2011

Legal Alert: Sandy Springs Restructures Its Business and Occupation Tax

December 22, 2010

Legal Alert: Maryland Tax Court Conflates Tax Principles; Rules Holding Companies Taxable

November 15, 2010

Legal Alert: Litigation Challenging New York's Controversial Nexus Statute Continues

November 8, 2010

Legal Alert: North Carolina's Audit Practice Violates the First Amendment

October 27, 2010

Legal Alert: Taxpayer’s Addback Exception Upheld

September 13, 2010

Legal Alert: New Jersey Extends Time for Unclaimed Property Data Collection

August 31, 2010

Legal Alert: DC Launches Tax Amnesty Program Today

August 2, 2010

Legal Alert: New York and New Jersey Propose Significant Unclaimed Property Amendments

July 7, 2010

Legal Alert: Federal Framework for Digital Taxation Introduced - Don't (Unfairly) Tax My Download

July 1, 2010

Legal Alert: ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice

June 28, 2010

Legal Alert: U.S. Supreme Court Raises the Bar For State Tax Cases in Federal Court

June 4, 2010

Legal Alert: House Judiciary Committee Holds Hearing on State Taxation and the Role of Congress in Developing Apportionment Standards

May 7, 2010

Legal Alert: Alabama’s Pulp Fiction: Paper Company’s Sale of Paper Assets Constituted Non-Business Income

March 4, 2010

Legal Alert: Tennessee Add-Back Assessments - Taxpayers May Need to Act Soon to Preserve Appeal Rights

January 19, 2010

Legal Alert: Chaos: The District of Columbia Enacts Combined Reporting and "Fixes" Expense Disallowance Provisions

September 15, 2009

Legal Alert: Application for North Carolina’s Resolution Initiative Ends Tomorrow

September 14, 2009

Legal Alert: What Is DISA All About? California Extends Time to Report DISA Balances

July 21, 2009

Legal Alert: Georgia Adopts Sales Tax Refund and Preparer Penalties and Freezes Property Tax Assessments

May 13, 2009

Legal Alert: NCCUSL UDITPA Project Still On Hold

March 30, 2009

Legal Alert: Polar Tankers Oral Argument Forthcoming and California Dividends Received Deduction Denied

March 25, 2009

Legal Alert: Illinois Supreme Court Ruling Raises Questions Regarding Sourcing Regulations and Sales Tax Rules

February 27, 2009

Legal Alert: California Restructures Its Corporate Income Tax

February 24, 2008

Legal Alert: Adding Insult to Injury: California Delays Tax Refunds, Taxpayers Accelerate Tax Payments

January 20, 2009

Legal Alert: New York Governor's 2009-2010 Budget Bill: Desperate Times Call for Desperate Measures

December 22, 2008

Legal Alert: Don't Tax You, Don't Tax Me, Tax Anything Delivered Electronically

December 19, 2008

Legal Alert: California FTB Comments on New 20% Underreporting Penalty

December 9, 2008

Legal Alert: MTC Committee Fall Meetings Update: UDITPA (Again), Dissecting Section 18, and Inviting Localities to the MTC Fold

November 24, 2008

Legal Alert: Maryland Extends Corporate Information Reporting Requirement Due Date and Softens Penalty Provisions

October 15, 2008

Legal Alert: California Enacts a New Round of Onerous Penalties

September 29, 2008

Legal Alert: Maryland Combined Reporting Requirements - New Regulations and Substantial Penalties

September 15, 2008

Legal Alert: Massachusetts Enacts Expansive Combined Reporting Legislation

July 16, 2008

Legal Alert: Big Hat, No Cattle: NCCUSL's First Meeting to Consider Revisions to UDITPA

June 2, 2008

Legal Alert: U.S. Supreme Court Reverses and Remands Davis Case

May 21, 2008

Legal Alert: MTC Executive Committee Meeting - One Short Day, One Tall Agenda

May 14, 2008

Legal Alert: New York Corporate Tax Increases And Massachusetts Legislative Update

April 11, 2008

Legal Alert: Maryland Computer Services Tax ... Dead Massachusetts (Unitary), New York (Nexus) ... Alive and Kicking

April 7, 2008

Legal Alert: Maryland Corporate Reporting Requirements Mitigated

March 26, 2008