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|Taxpayers Wynnes: A Recent US Supreme Court Decision May Provide Refund Opportunity for New York City Residents|
Marc T. Finer, William J. Kambas; Withers Bergman LLP;
July 1, 2015, previously published on June 26, 2015State and local income tax issues do not often reach the US Supreme Court. Recently they did. In question was whether Maryland resident taxpayers should get a tax credit for taxes paid to other states against their Maryland county income tax liability. While the state of Maryland State Comptroller...
|Connecticut Budget Bill Raises Taxes for Individuals and Businesses|
James R. Brockway, Eric Fischer; Withers Bergman LLP;
July 1, 2015, previously published on June 26, 2015On June 4, 2015, following extensive negotiations between the legislature and the Governor's office, the Connecticut General Assembly passed H.B. 7061 (the "Budget Bill") into law. The controversial two-year Budget Bill is expected to generate $40.3 billion in revenue and includes...
|New Tennessee Tax Laws|
Charles Reid Barrineau, Edward H. Brown, Joshua A. Ehrenfeld, James M. McCarten, Allen Sullivan; Burr & Forman LLP;
July 1, 2015, previously published on June 2015The state of Tennessee recently enacted the Revenue Modernization Act (the "Act"). According to the state, while the legislation does not introduce any new taxes, it should raise revenue and create an even playing field in Tennessee for both in-state and out-of-state businesses by...
|All Sales Final: Indiana Merchandise Return and Coupon Creation Services Not Taxable|
Madison J. Barnett, Charles C. Capouet; Sutherland Asbill & Brennan LLP;
July 1, 2015, previously published on June 30, 2015The Indiana Department of Revenue determined that a taxpayer’s sales of merchandise return-related services to retailers are not subject to Indiana sales and use tax. The Department addressed the taxability of three services: (1) the Merchandise Authorization Service (MAS), which utilizes the...
|Business Taxpayers Get Cooked: Louisiana Legislature Temporarily Patches $1.6 Billion Budget Hole with Tax Changes|
Matthew A. Mantle, Kimberly Lewis Robinson, Justin B. Stone; Jones Walker LLP;
July 1, 2015, previously published on June 18, 2015There’s a children’s book, “The Goose That Almost Got Cooked,” which tells the story of a Canadian goose who takes a break from her flight south for the winter to rest at a lovely farm where the other geese are fed three meals a day. The Canadian goose thinks this is the...
|Are the Streets of London Still Paved with Gold?|
Ceri Vokes, Louise Williamson; Withers Bergman LLP;
July 1, 2015, previously published on June 26, 2015A runaway residential property market boasting increases of 20% year on year has made London the darling of the international property market for investors. So good are the returns that some investors have been content to leave those properties empty, the so called 'buy to leave' investors. But...
|Your June Vacation Plans Are Now Toast! - Get Your 2014 Louisiana Income/Franchise Tax Returns Filed by June 30th!|
Bill Backstrom, Andre B. Burvant, Matthew A. Mantle; Jones Walker LLP;
July 1, 2015, previously published on June 15, 2015Attention business taxpayers! The Louisiana legislative session is now over, and your Summer plans have now changed. Cancel your June beach trip, and prepare to get to work.
|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...
|Found in Translation: Online Drop Shipment Facilitation Service Not Subject to New York Sales and Use Tax|
Open Weaver Banks, Evan M. Hamme; Sutherland Asbill & Brennan LLP;
June 30, 2015, previously published on June 29, 2015The New York State Department of Taxation and Finance released an advisory opinion explaining how it will treat drop shipment facilitation services for sales and use tax purposes. The petitioner uses proprietary software to create an Internet-based “hub” through which a web-based...
|Russian President Signed Capital Amnesty Law. For Good or For Bad?|
Igor Gorokhov; Capital Legal Services;
June 30, 2015Capital amnesty law is adopted granting release from criminal, administrative and tax liability for individuals who have voluntarily declared their property