Searching Content by Michael Lurie from Reed Smith ordered by Published Date Descending.
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Supreme Court To Consider Due Process Nexus
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
United States
16 Jan 2019
Life After Wayfair: Reed Smith And Revenue Commissioner Discuss Open Questions
The Supreme Court's recent decision in South Dakota v. Wayfair reversed 50 years of precedent in holding that the physical presence standard for sales tax nexus is unsound and incorrect.
United States
25 Jul 2018
Nextel Update: Pennsylvania DOR Will Not Assess Pre-2017 Tax Years
The Pennsylvania Supreme Court did not address McKesson or due process at all in its opinion, which leaves that as an open question.
United States
25 May 2018
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
Financial Institutions Beware: Delaware Seeks Third Party Discovery In Money Order Dispute
Delaware v. Arkansas is an original jurisdiction action pending before the United States Supreme Court.
United States
1 Feb 2018
NJ Tax Court: Extraterritorial Income Not Subject To Corporation Business Tax
In a decision released today, the New Jersey Tax Court determined in Infosys Limited of India Inc.1 that a foreign corporation was not subject to New Jersey corporation business tax on its income...
United States
1 Dec 2017
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
Pennsylvania Department of Revenue Rules That Information Retrieval Services Are Taxable
The Pennsylvania Department of Revenue has issued a letter ruling advising a vendor that its information retrieval service is subject to Pennsylvania sales tax.
United States
2 Aug 2017
NJ Guidance on State Tax Addback: Refund Opportunity for Taxpayers Adding Back Capital Stock or Bank Taxes
For purposes of computing New Jersey corporation business tax, the statute requires a taxpayer to add back any taxes paid to other states on or measured by profits or income, or business presence or activity.
United States
16 Mar 2017
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
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
Federal Court Decision Warns Delaware: Be Prepared To Defend Audit Practices In Court
The United States District Court for the District of Delaware dismissed a lawsuit against the Delaware State Escheator, Abandoned Property Audit Manager, and the Secretary of Finance, and Kelmar Associates, LLC, but it came with an implied warning.
United States
19 Aug 2016
Pennsylvania Tax Developments (August 2015)
Is Pennsylvania bringing back its tax on "computer-related services"? Pennsylvania's new "Netflix" tax (enacted as part of Act 84 of 2016) covers more than just digital downloads and streaming services.
United States
10 Aug 2016
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
N.J. Legislature Changes BEIP Credit Conversion Terms Before July 11 Deadline
The N.J. Legislature has passed legislation that provides yet another variable for companies to consider before deciding whether to convert unpaid Business Employment Incentive Program ("BEIP") grants into credits.
United States
4 Jul 2016
Delaware Asks U.S. Supreme Court To Decide Escheat Dispute Between States
On May 26, 2016, Delaware filed a motion with the United States Supreme Court requesting leave to file a bill of complaint against other states regarding escheatment of uncashed "official checks."
United States
7 Jun 2016
Florida Supreme Court: Origin Sourcing for Sales Tax is Constitutional
The Florida Supreme Court upheld the imposition of a sales tax obligation on an in-state florist for all of its worldwide sales regardless of delivery destination.
United States
27 May 2016
South Dakota: The Next Frontier Of Sales Tax Nexus
This morning, a declaratory action was filed challenging the constitutionality of South Dakota's sales and use tax economic nexus legislation, which is scheduled to take effect Sunday, May 1, 2016.
United States
3 May 2016
NJ Tax Court Denies Interest Addback Exception - Does Your Company Still Qualify?
The only issue was whether the taxpayer qualified for the so-called "unreasonable exception" to addback of related-party interest expense.
United States
28 Apr 2016
Virginia Trial Court Rules Against Taxpayer In Addback Case
The taxpayer argued that because the royalties were reported on another state's return, and included in computing the tax due in that state...
United States
11 Feb 2016
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