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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...

 

HTMLSoftware Training Not Subject to Indiana Sales and Use Tax
Andrew D. Appleby, Charles C. Capouet; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 30, 2015, previously published on June 29, 2015
The 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...

 

HTMLThe 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;
Legal Alert/Article
June 3, 2015, previously published on June 2, 2015
In 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.,...

 

HTMLWashington Plays the Name Game: Domain Name Registration Services Are Subject to Sales Tax
Andrew D. Appleby, Jessica A. Eisenmenger; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 29, 2015, previously published on May 28, 2015
The 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)...

 

HTMLTennessee Follows Illinois and Expands Direct Placement Tax on Non-Admitted Insurance
Andrew D. Appleby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 28, 2015, previously published on May 27, 2015
Illinois 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...

 

HTMLTaxpayer 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;
Legal Alert/Article
February 13, 2015, previously published on January 28, 2015
The 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...

 

HTMLNew Mexico Allows New Combined Reporting Group to Use NOL Carryforwards from Separate Filers
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 13, 2015, previously published on January 29, 2015
The 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...

 

HTMLNew Jersey Supreme Court Delivers Good News to Taxpayers in UPS Case
Andrew D. Appleby, Nicole D. Boutros; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 16, 2014, previously published on December 05, 2014
The New Jersey Supreme Court held that the New Jersey Division of Taxation improperly exercised its discretion when it refused to waive its imposition of $1.8 million in late payment penalties and tax amnesty penalties. The taxpayers, five subsidiaries of United Parcel Service of America...

 

HTMLIllinois Allows Intermediate Carrier to Source International Telecommunications Receipts Based on Its Property Factor
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 17, 2014
The Illinois Department of Revenue determined that a wholesale distributor of international telecommunications services could source its long-distance telephone receipts based on its Illinois property factor. The taxpayer, an intermediate international telecommunications carrier, owned and rented...

 


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