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HTMLPCI DSS - What It Is and Why It Is Relevant to Your Business
Kristin Ward Cleare, Brian M. Murphy, Robert J. Pile, Mark Thibodeaux, Mary Jane Wilson-Bilik; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 4, 2016, previously published on February 4, 2016
The Payment Card Industry Data Security Standard—or PCI DSS—sets out the minimum data protection measures required of all entities involved in payment card processing. The Payment Card Industry Security Standards Council (the PCI Security Standards Council) maintains the PCI DSS as part...

 

HTMLA Direct Shot: Georgia Department of Revenue Proposes Regulation Eliminating Refund Interest for Direct Pay Permit Holders
Jonathan A. Feldman, Hanish S. Patel; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 2, 2016, previously published on February 1, 2016
The Georgia Department of Revenue issued a proposed regulation amending the use of direct pay permits for state and local sales and use taxes. The proposed regulation would cause all current permits to expire on December 31, 2016, and require all current holders to reapply and agree to certain...

 

HTMLOpen for Nonbusiness: Oregon Tax Court Holds Insurance Company's Gain Was Nonbusiness Income
Open Weaver Banks, Hanish S. Patel; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 2, 2016, previously published on February 1, 2016
The Magistrate Division of the Oregon Tax Court held that an insurance company’s gain from the sale of a subsidiary and income from a holding company both constituted nonbusiness income. The court found that the acquisition and sale of a 40% owned subsidiary that operated as a third-party...

 

HTMLSupreme Court: For ERISA Plans, Time May Be Money
Brenna M. Clark, Adam B. Cohen, Cristopher D. Jones, Paul R. Lang, Allison E. Wielobob; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 2, 2016, previously published on February 2, 2016
A new U.S. Supreme Court decision is a reminder that Employee Retirement Income Security Act (ERISA) plans must act promptly if they want to assert a lien to secure a participant’s obligation to reimburse medical expenses or to recover overpayment of retirement benefits. In Montanile v. Board...

 

HTMLTax Base Creep: Ohio Asserts Expanded Taxability of Electronic Information Services, Internet Access
Zachary T. Atkins, Madison J. Barnett; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 1, 2016, previously published on January 29, 2016
The Ohio Department of Taxation issued a revised information release announcing its new positions regarding sales and use tax on electronic information services used in business. In the release, the Department takes the position that taxable electronic information services can include, among other...

 

HTMLA Win for Clean Energy: Court Holds Wind Turbine Exempt from Property Tax in Rhode Island
Madison J. Barnett, Samantha K. Trencs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 29, 2016, previously published on January 28, 2016
The Rhode Island Supreme Court held that a wind turbine owned by a non-utility private party was exempt from personal property tax under a manufacturing exemption because the turbine converted wind into electricity. The court rejected the taxing authority’s argument that the turbine was...

 

HTMLCall an Ambulance: Illinois Nonprofit Hospital Exemption Ruled Unconstitutional
Michael G. Kerman, Maria M. Todorova; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 28, 2016, previously published on January 27, 2016
The Illinois Appellate Court held that a property tax exemption for nonprofit hospitals which provided certain services or subsidies equal in value to their estimated property tax liabilities was facially unconstitutional because it did not require exclusive charitable use of the property, as...

 

HTMLTaxation Is Not an Option: Utah Supreme Court Says Optional Liability Waiver Fees Not Subject to S&U Tax
Jonathan A. Feldman, Ted W. Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 27, 2016, previously published on January 26, 2016
The Utah Supreme Court held that optional liability waiver fees paid by customers along with lease-to-own rental payments were not subject to sales and use tax. Customers that choose to pay this extra fee are not required to reimburse the corporation for any loss if the goods are damaged before...

 

HTMLDance, Dance Fever: Missouri Supreme Court Holds Dance Lessons Are Fun...and Taxable
Nicholas J. Kump, W. Scott Wright; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 27, 2016, previously published on January 26, 2016
The Missouri Supreme Court held that a dance school was subject to sales tax on its charges for dance lessons as fees paid to a place of amusement, entertainment or recreation. The court reasoned that even though the school had a primary purpose of teaching students how to dance, amusement or...

 

HTMLPrice Optimization: 2015 Year in Review and a Look Ahead
Eric A. Arnold, Thomas W. Curvin, John S. Pruitt, Stephen E. Roth, Phillip E. Stano; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 20, 2016, previously published on January 20, 2016
2015 saw approximately one-third of U.S. states1 join the first state, Maryland, in issuing guidance to property and casualty insurers with respect to price optimization; action by the National Association of Insurance Commissioners (NAIC) in approving a white paper on price optimization; and...

 


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