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HTMLNYC Tax Appeals Tribunal Determines HMO Subject to General Corporation Tax
Andrew D. Appleby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 21, 2016, previously published on June 20, 2016
The New York City Tax Appeals Tribunal reversed an administrative law judge (ALJ) and determined that a health maintenance organization (HMO) was subject to the New York City general corporation tax.

 

HTMLSignals Crossed: Satellite TV Receipts Sourced to South Carolina Based on Subscriber Location
Andrew D. Appleby, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 2, 2016, previously published on May 31, 2016
The South Carolina Administrative Law Court determined that a satellite television provider must source its subscription receipts to South Carolina based on the percentage of in-state subscribers. The administrative law judge (ALJ) determined that South Carolina is not a “strict” costs...

 

HTMLNew York Federal Court Dismisses Whole Foods Class Action
Andrew D. Appleby, Nicole D. Boutros; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 24, 2016, previously published on March 23, 2016
A federal court dismissed a class action lawsuit against Whole Foods, finding the consumers lacked standing because they could not demonstrate they purchased any of the mislabeled foods for which they claimed Whole Foods systemically overcharged. The consumers alleged that Whole Foods engaged in...

 

HTMLRunning on Empty: New York State ALJ Denies Deduction for Payments Made to Captive Insurance Company
Andrew D. Appleby, Charles C. Capouet; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 22, 2016, previously published on March 21, 2016
A New York State Division of Tax Appeals ALJ determined that payments by a corporation to its captive insurance company did not qualify as deductible insurance premiums because the arrangement lacked risk shifting and risk distribution. The taxpayer primarily owned and operated convenience stores...

 

HTMLOklahoma Supreme Court OKs Initiative to Amend State Constitution to Impose 1% Sales and Use Tax, Raise Public School Teachers' Salaries
Andrew D. Appleby, Evan M. Hamme; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 17, 2016, previously published on March 16, 2016
The Oklahoma Supreme Court held that an initiative to amend the state’s constitution does not violate the state’s constitutional rule that a public vote to amend the constitution must address only one general subject (one general subject rule). Although the proposed constitutional...

 

HTMLThe Complete Package: Chemicals Used to Manufacture Paperboard Products Not Subject to Louisiana Sales Tax
Andrew D. Appleby, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 26, 2016, previously published on February 25, 2016
The Louisiana Court of Appeals held that a paperboard products manufacturer was entitled to refunds of sales tax it paid on purchases of chemicals it used in the manufacturing process under the “further processing” exclusion. The chemicals met the exclusion’s three-part test...

 

HTMLCell Phone Insurance Not Subject to South Carolina Sales Tax
Andrew D. Appleby, Samantha K. Trencs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 17, 2015, previously published on December 16, 2015
A South Carolina administrative law judge (ALJ) determined that cell phone insurance is not subject to South Carolina sales tax even though the wireless provider sells it with taxable communication services.

 

HTMLDon't Retaliate: Tennessee Retaliatory Tax Improperly Included Pennsylvania Workers' Compensation Assessments
Andrew D. Appleby, Michael G. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 14, 2015, previously published on October 13, 2015
The Tennessee Supreme Court held that the Tennessee Department of Commerce and Insurance (Department) improperly imposed retaliatory taxes on Pennsylvania-domiciled insurance companies doing business in Tennessee, because Pennsylvania workers’ compensation assessments were not imposed on...

 

HTMLThree's a Crowd: Texas Court of Appeals Denies Taxpayer's MTC Three-Factor Election
Andrew D. Appleby, Olga Jane Goldberg; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
The Texas Court of Appeals held that a taxpayer was not entitled to elect the Multistate Tax Compact (MTC) three-factor formula because the Texas franchise (margin) tax is not an “income tax,” as defined in the MTC. Specifically, the court ruled that the franchise tax is not...

 

HTMLHog Wild: In Harley-Davidson, California Court of Appeal Finds Discrimination, Affirms Nexus
Andrew D. Appleby, Michael P. Penza; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 22, 2015, previously published on July 21, 2015
The California Court of Appeal held that California’s disparate treatment of intrastate and interstate unitary businesses discriminated against interstate commerce. California requires taxpayers engaged in a unitary business within and without California to calculate their taxable income...

 


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