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HTMLDOJ Seeks to Overturn Newman
Sutherland Asbill Brennan LLP;
Legal Alert/Article
August 3, 2015, previously published on July 31, 2015
On July 30, the Department of Justice filed a petition for a writ of certiorari to the Supreme Court of the United States, seeking to overturn the Second Circuit’s decision in Newman.

 

HTMLCheniere Marketing and Central El Campesino Sign Agreement for Corpus Christi LNG Supplies
Sutherland Asbill Brennan LLP;
Legal Alert/Article
August 3, 2015, previously published on July 31, 2015
Cheniere Energy announced that its subsidiary Cheniere Marketing International LLP has entered into an LNG sale and purchase agreement with Central El Campesino, under which Central El Campesino would purchase approximately 0.6 million tonnes per year of LNG delivered ex-ship for 20 years beginning...

 

HTMLBridging the Gap: Illinois Provides Guidance on Videoconferencing Broker and Bridging Services
Timothy A. Gustafson, Michael G. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 3, 2015, previously published on July 31, 2015
The Illinois Department of Revenue issued a General Information Letter explaining how it will apply retailers’ occupation tax (ROT) and telecommunications excise tax (TET) to videoconferencing services. The taxpayer that sought the letter acts as a broker to match customers that need...

 

HTMLRoom for Sale: Rent-to-Own Is a Retail Trade Under the Texas Franchise Tax
Madison J. Barnett, Olga Jane Goldberg; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 3, 2015, previously published on July 31, 2015
The Texas Court of Appeals ruled that Rent-A-Center is primarily engaged in retail trade and thus qualifies for the lower 0.5% franchise tax rate available to retailers and wholesalers. The Comptroller argued that the rent-to-own business is a rental service rather than the sale of merchandise in a...

 

HTMLEPA Ordered to Revise CSAPR Emissions Budgets
Joshua L. Belcher, Jay Holloway, Emily L. Seidman, Liz Williamson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
On July 28, the U.S. Court of Appeals for the D.C. Circuit ordered the U.S. Environmental Protection Agency (EPA) to revise emissions budgets for several states under the agency’s Cross-State Air Pollution Rule (CSAPR or the Transport Rule), which implements the “good neighbor”...

 

HTMLNot So Fast: ALAS Fails to Attain Sufficient State Support
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
At the Multistate Tax Commission (MTC) Executive Committee Meeting in Spokane, Washington, the Arm’s-Length Adjustment Service (ALAS) Advisory Group provided an update on its transfer pricing effort. On May 7, 2015, the Executive Committee approved the Final Program Design for the transfer...

 

HTMLMultistate Tax Commission Amends the Equitable Apportionment Provision of the Compact and Apportionment Rules for Financial Institutions
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
Yesterday, the Multistate Tax Commission (MTC) held its annual meeting in Spokane, Washington. The meeting is the annual event where full MTC member states approve model laws in their final version. The approved versions are then ready for the member states to adopt if they so choose. This year the...

 

HTMLObama Administration Considers Pushing Back Clean Power Plan Deadlines
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
On Tuesday the New York Times reported that the Obama administration plans to push back Clean Power Plan deadlines. Originally the Clean Power Plan required existing plants to develop a plan to cut emissions 30 percent from 2005 levels by the year 2030. The Plan further required states to present a...

 

HTMLOut of Steam: Nuclear Power Company Loses Bid for New York Manufacturing Tax Credits
Open Weaver Banks, Chris Mehrmann; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
A New York appellate court denied a nuclear power company’s bid for manufacturing tax credits, finding that equipment used at two power plants to produce steam and water during the electricity generation process was not used for manufacturing. The taxpayer argued that the process of creating...

 

HTMLOrca LNG Ltd. Receives Canadian LNG Export License
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
The Canadian National Energy Board has approved Orca LNG Ltd.’s application to export 1,344 Bcf/year of LNG per year over a 25-year term from its proposed natural gas liquefaction and LNG export terminal to be located in the vicinity of Prince Rupert, British Columbia.

 


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