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HTMLAre New York Flat Vehicle Registration Fees Unconstitutional? Keep Your Eyes on the Road Ahead
Andrew D. Appleby, Christopher N. Chang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 4, 2014, previously published on February 13, 2014
In an action challenging the constitutionality of two New York flat highway taxes, a New York trial court ruled in favor of the taxpayer, denying a motion to dismiss filed by the New York State Department of Taxation and Finance. The taxpayer made clear in its opposition to the Department’s...

 

HTMLArizona Court of Appeals Provides Expansive Business Income Definition
Andrew D. Appleby, Christopher N. Chang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 28, 2014, previously published on December 24, 2013
The Arizona Court of Appeals upheld a broad definition of business income, adopting both the transactional and functional tests. The Court of Appeals stated that business income includes both income arising from transactions in a taxpayer’s regular course of business (the “transactional...