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|New York State Tax Appeals Tribunal Holds that Pricing Information Services Are Taxable|
Jessica A. Eisenmenger, Jeffrey A. Friedman; Sutherland Asbill & Brennan LLP;
April 7, 2016, previously published on April 5, 2016The New York State Tax Appeals Tribunal sustained a determination by a Department of Taxation and Finance Administrative Law Judge that receipts obtained from the sale of retail pricing information services are subject to sales tax. Under New York law, information services are taxable, but services...
|NHTSA To Propose Safety Guidelines For New and Emerging Technology|
Sutherland Asbill Brennan LLP;
April 1, 2016, previously published on March 31, 2016The National Highway Traffic Safety Administration is submitting a proposed enforcement guideline to address safety concerns relating to new and emerging technology, such as automated vehicles and crash avoidance technology. The NHTSA acknowledged that the increased use of electronic systems has...
|Tax-Free Transfer: Online Document Delivery Services Not Subject to New York Sales Tax|
Madison J. Barnett, Chris M. Mehrmann; Sutherland Asbill & Brennan LLP;
April 1, 2016, previously published on March 31, 2016The New York State Department of Taxation and Finance issued an advisory opinion explaining that the petitioner’s Internet-based document transfer subscription plans are not subject to sales and use tax. Because the primary purpose of the transactions is to facilitate the transfer of files...
|IRS Notice 2015-87: Additional Guidance on HRAs, ACA Reporting, Health FSA Carryovers and More|
Gabriel S. Marinaro; Smith Haughey Rice & Roegge, P.C.;
March 30, 2016, previously published on January 29, 2016In December of 2015, the IRS issued IRS Notice 2015-87 (Notice) which provides employers clarifying guidance on Affordable Care Act (ACA) topics ranging from health reimbursement arrangements (HRAs), employer shared responsibility clarifications, information reporting, and additional guidance...
|Mississippi Supreme Court Sends Half-Baked Assessment Back to the Kitchen|
John F. Fletcher, Justin B. Stone; Jones Walker LLP;
March 30, 2016, previously published on March 15, 2016In Mississippi Department of Revenue v. Hotel and Restaurant Supply, the Mississippi Supreme Court on Thursday, March 10, 2016, upheld the reversal of a sales tax assessment levied against a vendor who failed to collect sales taxes on construction-related materials sold to a contractor who...
|Georgia Keeps It Interesting: Legislature Passes Novel Law on Interest Rates and Refund Claims|
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
March 30, 2016, previously published on March 29, 2016On March 24, the Georgia General Assembly passed House Bill 960 (H.B. 960), which would adjust the statutory interest rate applicable to tax assessments and refunds and addresses other issues related to refund claims for Georgia sales and use taxes.1 H.B. 960 passed the legislature while the...
|UK Budget 2016: CGT, Stamp Duty, More Anti-Avoidance and a Boost for Entrepreneurs|
Sophie Dworetzsky, Katie Graves, Christopher Groves, Judith Ingham, Gillian Johnson; Withers Bergman LLP;
March 30, 2016, previously published on 16 March 2016Against what he described as a backdrop of storm clouds gathering, George Osborne sought to deliver an upbeat Budget with a surprising amount of good news.
|Temporary Storage, Long-Term Exemption: Illinois Department of Revenue Releases Ruling on Temporary Storage Exemption|
Charles C. Capouet, Eric J. Coffill; Sutherland Asbill & Brennan LLP;
March 30, 2016, previously published on March 29, 2016In Private Letter Ruling ST 15-0016-PLR, the Illinois Department of Revenue explained the application of the temporary storage exemption to the imposition of use tax on the in-state storage of equipment. Illinois’ temporary storage exemption applies where the property is acquired outside...
|UK Budget 2016 - Swiss Highlights|
Lindsay Brown, Justine Markovitz, Ian Perrett; Withers Bergman LLP;
March 30, 2016, previously published on 16 March 2016The run-up to today's UK Budget was dominated by rumours of major changes to the taxation of pensions which did not materialise. Instead, there were announcements on CGT, SDLT, tax avoidance and evasion and the pending non-dom changes, not to mention the introduction of a sugar tax.
|Texas Court of Appeals Upholds Cost of Goods Sold Deduction for Seismic Data Gatherer|
Elizabeth S. Cha, W. Scott Wright; Sutherland Asbill & Brennan LLP;
March 29, 2016, previously published on March 28, 2016The Texas Court of Appeals held that a seismic data gathering company was entitled to a cost of goods sold (COGS) deduction for costs of labor and materials incurred to acquire and process seismic data for its clients.