Searching Content by Robert Weyman from Reed Smith ordered by Published Date Descending.
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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
Taxpayer Challenges Pennsylvania Board Of Appeals' "Remand-For-Audit" Program For Sales Tax Refund Claims
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
United States
6 Jun 2018
United States
4 Jan 2018
NJ Tax Court Issues Ruling On Sales Tax Sourcing
On November 16, 2017, the Tax Court of New Jersey issued a ruling in Spirit Halloween Superstores, Inc. v. Director, Division of Taxation, concerning the sourcing of sales of tangible personal property for sales tax purposes.
United States
20 Nov 2017
Pennsylvania Enacts Tax Bill
On October 30, 2017, Governor Tom Wolf signed House Bill 542 ("HB 542") into law to make several tax changes that will generate revenue for Pennsylvania's 2017/2018 budget.
United States
31 Oct 2017
Massachusetts ‘Cookie' Nexus Regulation Challenged . . . In Virginia Circuit Court
On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue's "cookie" nexus regulation.
United States
31 Oct 2017
Pennsylvania Board Of Appeals Sends Sales Tax Refund Claims To Audit: What Do You Do?
The Pennsylvania Department of Revenue's Board of Appeals is issuing orders purporting to "dismiss" large sales tax refund petitions and ordering the Bureau of Audits to take over.
United States
6 Oct 2017
REMIC Excess Inclusion Income – Is It Included In Net Income?
Corporations and financial institutions that hold REMIC residual interests may have a Massachusetts corporate excise tax refund opportunity.
United States
3 Oct 2017
Massachusetts To Move Forward With New "Cookie" Nexus Regulation Effective October 1
The Department accepted written comments to the proposed regulation, and held a public hearing August 24.
United States
28 Sep 2017
Taxpayer Challenges Department Authority to Adjust NOL Carryforward, When NOL Was Generated in Tax Years Otherwise Closed by Statute
Can a Department of Revenue auditor reduce a taxpayer's deduction for a net operating loss ("NOL") carryforward, even if the NOL was generated in a tax year that is closed under the statute of limitations? This question is the subject of an appeal currently pending at the ATB.
United States
27 Sep 2017
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
South Dakota Supreme Court Strikes Down ‘Kill-Quill' Law
Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota's "kill-Quill" law.
United States
19 Sep 2017
Disallowance Of Deduction For Interest Paid To Hungarian Affiliate Serves As A Reminder Of Department's Continued Audit Scrutiny Of Intercompany Debt
A case recently resolved at the Appellate Tax Board serves as a reminder that Massachusetts' auditors continue to aggressively challenge the following intercompany transactions:
United States
13 Sep 2017
Filing Season Reminder: Revisions (And Challenges) To Alternative Apportionment Regulation
Any taxpayers considering taking an alternative apportionment position on its corporate excise tax returns this fall should remember that the Department adopted a revised alternative apportionment regulation...
United States
5 Sep 2017
One Step Closer To Quill's Downfall? South Dakota Supreme Court Hears Oral Arguments In 'Kill-Quill' Case
In Quill Corp. v. North Dakota, the United States Supreme Court reaffirmed that a state can only impose a sales and use tax collection obligation on a vendor physically present in the state.
United States
30 Aug 2017
SJC Holds that Drop-Shipper has Burden of Proving Sales Were Not Subject to Sales Tax; Is Liable for Tax
In D & H Distributing Company v. Commissioner, the Supreme Judicial Court ("SJC") considered whether the taxpayer, a distributor located outside of Massachusetts, bore the burden of proving that a drop shipment to a Massachusetts customer was a "sale at retail" upon which the distributor had an obligation to collect Massachusetts sales or use tax.
United States
29 Aug 2017
Massachusetts State Tax Developments
Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax.
United States
23 Aug 2017
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On "Internet Vendors" Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors" to collect...
United States
21 Aug 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
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On ‘Internet Vendors' Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 830 CMR 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors"...
United States
1 Aug 2017
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