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HTMLNew Federal Law Defining and Taxing Hard Cider on Track for Implementation in 2017
Valerie Lewis Haber; GrayRobinson, P.A.;
Legal Alert/Article
March 3, 2016, previously published on February 25, 2016
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 Act. The PATH Act included Congress’ Cider Investment and Development through Excise Tax Reduction Act (commonly referred to as the “CIDER Act”), which updated federal tax law...

 

HTMLLook But Don't Touch: Tennessee DOR Ruling Analyzes Web-Based Software and Service
Elizabeth S. Cha, Todd A. Lard; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 2, 2016, previously published on February 26, 2016
Applying the “true object” test to the taxpayer’s web-based services, the Tennessee Department of Revenue ruled that charges for granting access to the taxpayer’s website for purposes of obtaining information would not be subject to sales tax. While the access to web-based...

 

HTMLSourcing the Ticker Tape: California Ruling Addresses Sourcing of Financial Information Provider's Services
Hanish S. Patel, Marc A. Simonetti; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 2, 2016, previously published on February 29, 2016
In a Chief Counsel Ruling, the California Franchise Tax Board (FTB) ruled that, for purposes of determining its sale factor, a financial information provider should source the sales of its information services based on where the taxpayer’s customer receives the benefit of the service, and not...

 

HTMLIRS Publishes Regulations Requiring Reporting of Specified Foreign Financial Assets by Certain Domestic Entities
Sutherland Asbill Brennan LLP;
Legal Alert/Article
March 2, 2016, previously published on February 26, 2016
On February 23, 2016, Treasury and the IRS issued final regulations requiring certain domestic entities to report specified foreign financial assets, including financial accounts with foreign financial institutions and interests in foreign entities, to the IRS on Form 8938. Individual U.S....

 

HTMLMarket Turmoil Creates Planning Opportunities
N. Todd Angkatavanich, Alistair D. Christopher, Jeremy B. Crickard, Mark E. Haranzo; Withers Bergman LLP;
Legal Alert/Article
March 2, 2016, previously published on February 17, 2016
While the state of the stock market may be causing stress for some investors who might otherwise hope to hunker down, ignore the market ups and downs and weather the storm, the current market climate actually presents a planning opportunity for Grantor Retained Annuity Trusts, or GRATs.

 

HTMLPending Stock Option Tax Measures In The Federal Budget: What To Consider
Steve Suarez; Borden Ladner Gervais LLP;
Legal Alert/Article
March 1, 2016, previously published on February 16, 2016
Many employers grant options to their employees to buy stock of the employer as a form of compensation. Employee stock options are favourably taxed under the Income Tax Act (Canada).

 

HTMLWashington’s Christmas Gift To America: A Summary Of Some Key Federal Tax Changes Passed In December
Matthew R. Ottemann; McGrath North Mullin & Kratz, PC LLO;
Legal Alert/Article
February 29, 2016, previously published on First Quarter 2016
Just before the 2015 holidays, Congress passed, and President Obama signed, both the “Protecting Americans from Tax Hikes Act of 2015” and an omnibus budget bill for FY 2016. In total, these acts made permanent a number of commonly used and key tax provisions. The acts also extended...

 

HTMLOhio: Two New Tax Measures Under Consideration
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
February 26, 2016, previously published on February 18, 2016
Last November, the Tax Foundation issued its 2016 State Business Climate Index. There, the authors placed Ohio at No. 42 - making it one of the ten worst performing states in the nation. (It also commended Ohio’s cut to its individual income tax, to 4.997 percent. Because this occurred after...

 

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...

 

HTMLPennsylvania: Gov. Wolf Delivers Bitter and Confrontational Budget Address
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
February 26, 2016, previously published on February 18, 2016
Last week, Pennsylvania’s governor Tom Wolf gave what he promised would “not be an ordinary governor’s budget address.” And indeed, he was right. His 2016-17 speech was combative, pessimistic and full of uncomfortable truths regarding the state’s fiscal affairs,...

 


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