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HTMLCleaning House: Virginia Denies Manufacturing Exemption for Cleaning Products
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 28, 2014
The Virginia Tax Commissioner determined that an ink manufacturer’s purchase of cleaning chemicals did not qualify for the industrial manufacturing exemption from sales and use tax. To avoid color contamination, the taxpayer had to regularly clean the equipment used to produce the ink with...

 

HTMLFresh Powder in Vermont: Taxpayer and Ski Resort Not Unitary
Andrew D. Appleby, Stephen A. Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 29, 2014
A Vermont Superior Court held that the Commissioner of Taxes unconstitutionally applied the unitary business principle to AIG and its subsidiary, Stowe Mountain Resort. Stowe operates a ski resort, lodging and conference business in Vermont. None of AIG’s other 700 subsidiaries resemble a ski...

 

HTMLThe Cost of Renting: Indiana DOR Determines Use Tax Due on Equipment Rented from Related Entity
Andrew D. Appleby, Ted W. Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 28, 2014
The Indiana Department of Revenue determined that an Indiana taxpayer owed use tax on its rental of equipment from a related entity. After concluding the taxpayer was involved in a retail transaction when it rented equipment from a related entity, the Department imposed use tax on 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...

 

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...

 

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...

 

HTMLIndiana Determines Combination Is Justified, But Alternative Methodology Must Be Considered
Andrew D. Appleby, Ted Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 2, 2014, previously published on May 28, 2014
The Indiana Department of Revenue determined that an audit correctly required a distribution and manufacturing subsidiary of a tobacco company to file a combined return with its corporate affiliates. The Audit Division concluded that the subsidiary’s income, as reported, did not fairly...

 

HTMLCommunication Breakdown: Taxable Service Taints Installation Charge in Maine
Mary C. Alexander, Andrew D. Appleby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 2, 2014, previously published on May 27, 2014
The Maine Board of Tax Appeals determined that a non-itemized installation charge was subject to the service provider tax (SPT) when a portion of the charge included the installation of telecommunications equipment. The taxpayer, an Internet service provider, invoiced customers a single...

 

HTMLTexas Comptroller Short Circuits Manufacturing Exemption of Design Evaluation Software Purchases
Andrew D. Appleby, Stephanie Do; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 21, 2014, previously published on May 15, 2014
The Texas Comptroller determined that an integrated circuit manufacturer’s purchases of software tools used to design and test the software code embedded in its semiconductor chips did not qualify for the manufacturing exemption for sales and use tax purposes. For Texas’s manufacturing...

 


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