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HTMLWashington State Issues Sharp Reminder Regarding Reliance on Advice from Department of Revenue: Don't Forget to Get It in Writing!
Pilar Mata, Suzanne M. Palms; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 25, 2014, previously published on September 22, 2014
The Washington Department of Revenue determined that taxpayers have a right to rely on written but not oral instructions from the Department of Revenue. The taxpayer operated an Internet marketing business and sold its services to customers both inside and outside the state. In June 2011, the...

 

HTMLGet the "Fax" Straight: Mississippi Governor Approves "Quick Fix" Bill in Response to Equifax Decision
Timothy A. Gustafson, Suzanne M. Palms; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 30, 2014, previously published on April 25, 2014
In direct response to the Mississippi Supreme Court’s decision in Equifax, Inc. v. Miss. Dep’t of Revenue, wherein the court upheld the Department of Revenue’s use of market-based sourcing despite the taxpayer’s use of cost-of-performance sourcing in compliance with the...

 

HTMLSurprising Determination: Florida Breaks Tradition and Allows Taxpayer to Discontinue Consolidated Filings
Pilar Mata, Suzanne M. Palms; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 14, 2014, previously published on March 11, 2014
The Florida Department of Revenue determined that sufficient reasonable cause had been established to allow a taxpayer to discontinue filing a consolidated Florida corporate income tax return because the taxpayer had experienced “substantial growth.” The Department noted that the...

 

HTMLArizona "Do-It-Yourself" Blues: Taxpayer Must Include Trademark Licensing Subsidiary's Income in Combined Return
Andrew D. Appleby, Suzanne M. Palms; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 28, 2014, previously published on December 17, 2013
The Arizona Court of Appeals held that Home Depot U.S.A., Inc. (Home Depot) was required to include in its combined Arizona income tax return the income of an out-of-state subsidiary that licensed the retailer’s trademarks. Relying on R.R. Donnelley & Sons Co. v. Arizona Dep’t of...