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HTMLSouth Carolina: Advisory Opinion on Nexus Creating Activities for Sales and Use Taxes Issued
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 29, 2014, previously published on September 25, 2014
South Carolina has recently issued South Carolina Revenue Ruling #14-4, providing public guidance for nexus creating activities for sales and use taxes. This ruling supersedes South Carolina Revenue Ruling #7-03 and all previous advisory opinions or any directives in conflict. The ruling lists...

 

HTMLPaycheck Fairness Act fails in Senate
McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 19, 2014
On Monday, the Paycheck Fairness Act fell short of the 60 votes needed for passage in the Senate. By a vote of 52 to 40, the Senate rejected the act, which is part of Democrats' message to women in this year's midterm elections.

 

HTMLKentucky: Tax Appeals Board Denies Parent Corporation a Consolidated Return
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 18, 2014
A foreign corporation and its wholly-owned subsidiary was recently denied a consolidated Kentucky corporation income tax return, as was found in World Acceptance Corporation and World Finance Corporation Kentucky v. Finance and Administration Cabinet Department of Revenue, K13-R-18, Kentucky Board...

 

HTMLLame Duck Session Planned
McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 19, 2014
Congress will return Nov. 12 for leadership elections, new-member orientation, and a lame duck session that includes a number of must-pass bills. Majority Leader Harry Reid said Thursday he plans to bring up marketplace-fairness legislation, which deals with Internet businesses and sales taxes, but...

 

HTMLTransportation in Focus
McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 19, 2014
There was a time when Republicans wanted to cut funding for Amtrak entirely. They are not going that far now in hopes of keeping a bipartisan coalition together to reauthorize the national passenger rail network. But they are proposing to cut it by 40 percent.

 

HTMLThe Rapid Growth in Anesthesiology Merger and Acquisition Transactions
Richard S. Cooper, Kirk A. Rebane; McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 17, 2014
Anesthesia groups are being acquired at a pace not seen before. In fact, the anesthesia sector is one of the most active deal sectors in healthcare. There are several large strategic acquirers operating in the marketplace with new buyers (often backed by investment funds) emerging with frequency....

 

HTMLNew York: Restaurant Internet Service Provider Is Not Subject To Sales Tax
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 18, 2014
The New York Department of Taxation and Finance ruled in Advisory Opinion No. TSB-A-14(27) S (August 20, 2014) that an Internet service provider to restaurants is not a vendor or co-vendor on restaurant sales for New York sales tax purposes, and the service fees it charges to its clients are not...

 

HTMLBoth Chambers Pass CR
McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 19, 2014
Thursday the Senate followed the House and voted to send President Obama a temporary spending bill—known as a Continuing Resolution (CR)—that was coupled with an authorization to arm and train Syrian rebels for combat against the Islamic State.

 

HTMLIs A "Legal Marijuana Business" Really Legal?
Bruce E. Reinhart; McDonald Hopkins LLC;
Legal Alert/Article
September 17, 2014, previously published on September 16, 2014
As more states legalize marijuana for medical or recreational use, budding entrepreneurs believe they will get rich from marijuana businesses that comply with the laws of a particular state (so-called “legal marijuana businesses”). They see opportunities to grow marijuana, to own...

 

HTMLHouse GOP CR would extend Ex-Im bank
McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 12, 2014
House Republicans on Tuesday unveiled details of a stopgap spending bill to keep the government operating through Dec. 11. The temporary solution includes money to fight the Ebola outbreak, reauthorizes the controversial Export-Import Bank through the end of June 2015, and extends the moratorium on...

 


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