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|Cell Phone Insurance Not Subject to South Carolina Sales Tax|
Andrew D. Appleby, Samantha K. Trencs; Sutherland Asbill & Brennan LLP;
December 17, 2015, previously published on December 16, 2015A 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.
|Don't Retaliate: Tennessee Retaliatory Tax Improperly Included Pennsylvania Workers' Compensation Assessments|
Andrew D. Appleby, Michael G. Kerman; Sutherland Asbill & Brennan LLP;
October 14, 2015, previously published on October 13, 2015The 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...
|Three's a Crowd: Texas Court of Appeals Denies Taxpayer's MTC Three-Factor Election|
Andrew D. Appleby, Olga Jane Goldberg; Sutherland Asbill & Brennan LLP;
August 28, 2015, previously published on August 27, 2015The 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...
|Hog Wild: In Harley-Davidson, California Court of Appeal Finds Discrimination, Affirms Nexus|
Andrew D. Appleby, Michael P. Penza; Sutherland Asbill & Brennan LLP;
July 22, 2015, previously published on July 21, 2015The 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...
|Software Training Not Subject to Indiana Sales and Use Tax|
Andrew D. Appleby, Charles C. Capouet; Sutherland Asbill & Brennan LLP;
June 30, 2015, previously published on June 29, 2015The Indiana Department of Revenue found that software training is not subject to sales and use tax because it does not constitute tangible personal property. The Department audited the taxpayer and assessed additional use tax on its purchase of a software license agreement. Nearly half of the...
|The Sun Shines on Taxpayers: New York State Tax Appeals Tribunal Grants Appeal in Combined Reporting Case|
Andrew D. Appleby, Nicole D. Boutros; Sutherland Asbill & Brennan LLP;
June 3, 2015, previously published on June 2, 2015In yet another taxpayer victory, the recently reconstituted New York State Tax Appeals Tribunal determined that the New York State Department of Taxation and Finance improperly denied the taxpayers’ amended returns, which were filed on a combined basis for the 2005 and 2006 tax years (i.e.,...
|Washington Plays the Name Game: Domain Name Registration Services Are Subject to Sales Tax|
Andrew D. Appleby, Jessica A. Eisenmenger; Sutherland Asbill & Brennan LLP;
May 29, 2015, previously published on May 28, 2015The State of Washington Department of Revenue issued public guidance explaining that the initial sale of a domain name by a registrar is subject to retail sales or use tax. A domain name is a unique name that allows users to access a website without using the website’s Internet Protocol (IP)...
|Tennessee Follows Illinois and Expands Direct Placement Tax on Non-Admitted Insurance|
Andrew D. Appleby; Sutherland Asbill & Brennan LLP;
May 28, 2015, previously published on May 27, 2015Illinois enacted a direct placement tax on non-admitted insurance in 2014. However, there is a strong movement in Illinois to repeal or narrow the tax. Tennessee has now legislatively expanded its direct placement tax on non-admitted insurance, falling in line with many other states, including...
|New Mexico Allows New Combined Reporting Group to Use NOL Carryforwards from Separate Filers|
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
February 13, 2015, previously published on January 29, 2015The New Mexico Department of Taxation and Revenue granted a combined reporting group’s corporate income tax protest by allowing the group to claim a deduction for net operating losses (NOLs) that two of its members generated and reported previously on a separate entity basis. The taxpayer was...
|Taxpayer Victories Are at a Premium: Alabama Court Holds that Business Privilege Tax "Premiums" Include Annuity Considerations|
Andrew D. Appleby, Stephen A. Burroughs; Sutherland Asbill & Brennan LLP;
February 13, 2015, previously published on January 28, 2015The Alabama Court of Civil Appeals ruled in favor of an out-of-state life insurance company regarding the calculation of its Alabama net worth tax - the Business Privilege Tax (BPT). The BPT requires an insurance company to calculate its Alabama net worth based on the ratio its Alabama premium...