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HTMLCFTC Amends Regulation 1.35
Brian Barrett, James M. Cain, Daphne G. Frydman, Catherine M. Krupka, David T. McIndoe; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 4, 2016, previously published on February 3, 2016
U.S. Commodity Futures Trading Commission (CFTC) Regulation 1.35 requires futures commission merchants (FCMs), retail foreign exchange dealers (RFEDs), introducing brokers (IBs) and members of a swap execution facility (SEF) or designated contract market (DCM) (each a Covered Person and...

 

HTMLAlabama Tax Tribunal Rules That Freight Charges Not Subject to Sales Tax
Jessica A. Eisenmenger, Leah Robinson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 2, 2016, previously published on February 1, 2016
The Alabama Tax Tribunal ruled that freight charges paid by the seller but passed through on an invoice to the customer are not subject to sales tax. Alabama law exempts shipping and freight charges “paid by the purchaser” from sales tax. Chief Tax Tribunal Judge Bill Thompson ruled...

 

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...

 

HTMLNo Ifs, Ands, or Buts: California Court Invalidates Regulation Limiting Consultant Contingent Fee Arrangements
Olga Jane Goldberg, Marc A. Simonetti; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 29, 2016, previously published on January 28, 2016
The California Superior Court struck down a regulation that imposed a de facto ban on contingent fee arrangements between businesses applying for the California Competes tax credit and consultants. The Court ruled that the regulation exceeded the scope of the statute by adding requirements to the...

 

HTMLElectric Boogie: Wyoming BOE Denies Electric Utility Sales Tax Exemption
Todd A. Lard, Michael P. Penza; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 28, 2016, previously published on January 27, 2016
The Wyoming Board of Equalization (BOE) held that purchases of chemicals by an electric utility operating coal-fired electric generation plants were subject to sales tax because the utility was not a manufacturer or a processor. The Board found that the utility was not a manufacturer because it did...

 

HTMLUtah Taxes Online Banking Service Provider
Elizabeth S. Cha, Amy F. Nogid; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 27, 2016, previously published on January 26, 2016
The Utah State Tax Commission ruled that sales to financial institutions in Utah of the right to use online banking software, finance and budget tool software, online bill payment software, mobile banking software, and a mobile banking application are sales of tangible personal property subject to...

 

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...

 

HTMLCalifornia BOE Adopts Beneficial Amendments to Sales Tax Exemption for Manufacturing and R&D Equipment Over Department of Finance's Objections
Amy F. Nogid, Samantha K. Trencs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 11, 2016, previously published on January 08, 2016
The California Board of Equalization (BOE) voted to adopt an amendment to Ca. Code Regs. tit. 18, § 1525.4, to resolve a statutory ambiguity by clarifying that a taxpayer will qualify for the partial sales and use tax exemption available for certain manufacturing and research and development...

 

HTMLSEC Moves to Update Transfer Agent Rules; New Rules Likely to Impact Unclaimed Property and Cybersecurity
Eric A. Arnold, Cynthia R. Beyea, Clifford E. Kirsch, Michael B. Koffler, Susan S. Krawczyk; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 6, 2016, previously published on January 5, 2016
On December 22, 2015, the Securities and Exchange Commission took the first step in overhauling SEC regulation of transfer agents, the little-discussed but critical intermediaries involved in the prompt clearance and settlement of almost all U.S. securities. After many years in which other types of...

 

HTMLCalifornia Supreme Court Holds Multistate Tax Compact is Not Binding
Michele Borens, Jonathan A. Feldman, Todd A. Lard, Carley A. Roberts, Leah Robinson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 4, 2016, previously published on December 31, 2015
On December 31, 2015, the California Supreme Court closed the book on California’s Multistate Tax Compact election saga, unanimously holding that the Compact is not a binding contract among its members and the State was not bound by its provisions before the State’s repeal of the...

 


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