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Adobe PDFSupreme Court of Texas Provides “Much-Needed Clarity” to Texas Spoliation Jurisprudence
Robert A. Lemus, Robert D. Owen, Kent C. Sullivan, Carter L. Williams; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 15, 2014, previously published on July 9, 2014
On July 3, the Supreme Court of Texas issued a significant opinion in Brookshire Brothers, Ltd. v. Jerry Aldridge, No. 10-0846 (Tex. 2014), that clarifies the standards governing the spoliation of evidence in Texas as well as the parameters of a trial court’s discretion to impose a remedy...

 

Adobe PDFAfter All the Preparation, It’s Finally Here: FATCA Becomes Effective July 1, 2014
Dennis L. Allen, Robert S. Chase, Thomas A. Gick, Jerome B. Libin, Jeffrey H. Mace; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 9, 2014, previously published on June 30, 2014
More than four years after Congress enacted the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111-147, which added the Foreign Account Tax Compliance Act (FATCA) provisions to the Internal Revenue Code, FATCA will become effective on July 1, 2014. While the importance of this date...

 

HTMLIdaho Unclaimed Property Rule: Insurers Must Confirm Whether Insureds Have Died
Thomas W. Curvin, Ellen M. Dunn, Phillip E. Stano, Steuart H. Thomsen, Mary Jane Wilson-Bilik; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 8, 2014, previously published on July 1, 2014
In a recently issued notice of rulemaking, the Idaho State Treasurer’s Office has proposed a temporary rule that, if permanently adopted, would alter two key definitional provisions in the state’s unclaimed property laws relating to life insurance policies and annuity contracts. The...

 

HTMLA Smorgasbord of State Tax Issues: Virginia Addresses Entity Classification, Nexus and Subject-to-Tax Add-Back Exception
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
In a post-audit challenge by a taxpayer, the Virginia Tax Commissioner addressed entity classification, nexus and royalty add-back issues. The Commissioner found that the taxpayer did not provide sufficient evidence that its single member LLC was a disregarded entity or that certain entities were...

 

HTMLSigned, Sealed, Delivered, They're Ours: Illinois Sources Cloud Computing Receipts Using Market-Based Approach
Sahang-Hee Hahn, Pilar Mata; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
The Illinois Department of Revenue determined that a taxpayer’s cloud computing receipts should be sourced for sales factor purposes using a market-based approach because the receipts were derived from services. The taxpayer was an information technology hosting services provider engaged in a...

 

HTMLFlorida's Bob Ross Cloud: Happy, Puffy and Tax-Free
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 25, 2014
The Florida Department of Revenue determined that the sale of remote storage and cloud computing services, along with related data transfer fees, are information services not subject to Florida sales tax or Communication Service Tax (CST). The taxpayer’s remote storage service grants...

 

HTMLTennessee "Volunteers" Taxpayer for Alternative Apportionment
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
The Tennessee Court of Appeals held that the Commissioner had the authority to require Vodafone, a wireless communications provider, to use an alternative apportionment method for Tennessee franchise and excise tax purposes. Vodafone used Tennessee’s statutory cost-of-performance (COP) method...

 

HTMLSecurities Class Action Defendants Can Rebut the Basic Fraud-on-the-Market Presumption of Reliance at the Class Certification Stage
Thomas M. Byrne, Patricia A. Gorham, Cheryl L. Haas, Robert D. Owen, Amelia Toy Rudolph; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 24, 2014, previously published on June 23, 2014
The U.S. Supreme Court held today that defendants in securities fraud class actions can defeat the Basic fraud-on-the-market presumption of reliance at the class certification stage “through evidence that the misrepresentation did not in fact affect the stock price.” Halliburton Co. v....

 

HTMLEat, Drink and Fire Away: South Dakota Holds Lodge Operator Not Subject to Use Tax on Purchases of Food, Beverages and Ammo
Andrew D. Appleby, Ted Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 23, 2014, previously published on June 19, 2014
The South Dakota Supreme Court held that a corporation operating a hunting lodge did not owe use tax on its purchases of food, beverages and ammunition because the lodge purchased the goods for resale to the lodge’s customers in the regular course of business. The lodge offered hunting...

 

HTMLMichigan Court of Appeals Holds that Checkpoint Is an Information Service. If Only the Department of Treasury Had a Subscription...
Timothy A. Gustafson, David A. Pope; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 17, 2014, previously published on June 15, 2014
The Michigan Court of Appeals held that Thomson Reuters’ sale of Checkpoint, an online tax and accounting research program, was the sale of a nontaxable information service and not tangible personal property for purposes of Michigan’s use tax. The Michigan Department of Treasury argued...

 


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