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HTMLRely at Your Own Risk: Taxpayer Properly Applies Georgia Regulation, Loses
Stephen A. Burroughs, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 24, 2015, previously published on February 19, 2015
The Georgia Tax Tribunal held that for sales and use tax purposes contractors are per se consumers of tangible personal property and thus are ineligible for: (1) the sale for resale exclusion, and (2) a regulatory exclusion for property temporarily stored in Georgia while in interstate commerce....

 

HTMLCalifornia Joins Maryland and Ohio in Addressing “Price Optimization”
Thomas W. Curvin, John S. Pruitt, Stephen E. Roth, Cynthia R. Shoss, Phillip E. Stano; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 24, 2015, previously published on February 23, 2015
The California Insurance Commissioner issued a notice on February 18, 2015 to more than 750 property and casualty insurers doing business in California, announcing that “any use of Price Optimization in the ratemaking/pricing process or in a rating plan is unfairly discriminatory in violation...

 

HTMLDOL and Treasury Update 2014-2015 Regulatory Agendas for Employee Benefits
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman, Michael A. Hepburn; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 6, 2015
The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. The updated plans are reflected in the attached chart.

 

HTMLNew York State ALJ Determines Travel Reservation Facilitation Receipts and Online Advertising Receipts Constitute Service Receipts That Must Be Sourced Where Performed For Income Tax Purposes
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on February 12, 2015
There has been significant controversy in New York regarding whether receipts from services-particularly those that may be delivered via the Internet-constitute “service” receipts or “other business receipts” for corporate franchise tax apportionment purposes. The...

 

HTMLTaxpayer Victories Are at a Premium: Alabama Court Holds that Business Privilege Tax "Premiums" Include Annuity Considerations
Andrew D. Appleby, Stephen A. Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 28, 2015
The Alabama Court of Civil Appeals ruled in favor of an out-of-state life insurance company regarding the calculation of its Alabama net worth tax - the Business Privilege Tax (BPT). The BPT requires an insurance company to calculate its Alabama net worth based on the ratio its Alabama premium...

 

HTMLCounterparty Rights in Energy Bankruptcies
James M. Cain, Eric R. Fenichel, Catherine M. Krupka, David T. McIndoe, Richard G. Murphy; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 29, 2015
For the past several years, low interest rates and higher commodity prices have resulted in generally favorable financial conditions in the energy sector, keeping energy bankruptcy activity to a minimum. With the recent sharp decline of prices in numerous commodities and forecasts of higher...

 

Adobe PDF2014 in Review: ERISA Individual Prohibited Transaction Exemptions and Advisory Opinions
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman, Michael A. Hepburn; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 8, 2015
In 2014, the Department of Labor (DOL) maintained a diminished program of advance guidance under the Employment Retirement Income Security Act of 1974, as amended (ERISA), in response to requests from the regulated community.

 

HTMLDe Novo Review of Claim Construction No Longer the De Facto Standard
Ann G. Fort, Robert R.L. Kohse, William L. Warren, David E. Wigley; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 21, 2015
On January 20, the U.S. Supreme Court, in Teva Pharmaceuticals USA, Inc. v. Sandoz, rejected the de novo review standard applied by the U.S. Court of Appeals for the Federal Circuit when reviewing all claim construction issues. The Supreme Court held that, when reviewing a District Court’s...

 

HTMLNew Jersey Creates More Difficult Independent Contractor Test for State Wage Law Purposes
Thomas R. Bundy, Matt Gatewood, Allegra J. Lawrence-Hardy, H. Karl Zeswitz; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 16, 2015
On Wednesday, the Supreme Court of New Jersey articulated the test to be used in determining whether a worker is an independent contractor or employee for purposes of the state’s Wage Payment Law and Wage and Hour Law. Any company that contracts with independent contractors in New Jersey...

 

HTMLNew York Governor’s Budget Proposes Radical Tax Changes
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on February 3, 2015
New York Governor Andrew Cuomo introduced his 2015-2016 budget and accompanying legislation on January 19, 2015 (the 2015 Budget Bill). If enacted, New York’s tax law will be significantly altered for the second time in two years. The sales tax provisions of the legislation will tax most...

 


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