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HTMLOhio: Supreme Court Holds State May Not Tax a Nonresident on Sale of an In-State Business
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 9, 2016
In a May 4, 2016, opinion vacating the decision of the Ohio Board of Tax Appeals (BTA), the Ohio Supreme Court unanimously concluded that the Ohio Tax Commissioner’s application of an income tax apportionment provision of the Ohio Revised Code, specifically R.C. 5747.212, violates the Due...

 

HTMLSouth Dakota: Unique Nexus Provision Triggers Immediate Lawsuits
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 5, 2016
Since lawmakers began to realize how much revenue they are losing to out-of-state retailers that cannot be compelled to collect sales taxes, there has been much hand wringing about how to mitigate their losses while still remaining within the bounds of the law. The problem stems from the 1992...

 

HTMLSignals Crossed: Satellite TV Receipts Sourced to South Carolina Based on Subscriber Location
Andrew D. Appleby, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 2, 2016, previously published on May 31, 2016
The South Carolina Administrative Law Court determined that a satellite television provider must source its subscription receipts to South Carolina based on the percentage of in-state subscribers. The administrative law judge (ALJ) determined that South Carolina is not a “strict” costs...

 

HTMLStates Working to Adapt To IRS Partnership Audit Rules Changes
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 12, 2016
The Internal Revenue Service (IRS) uses three different regimes for auditing partnerships. Under the first, for partnerships with 10 or fewer partners, the IRS usually applies the audit procedures for individual taxpayers, resulting in separate audits for the partnership and each partner.

 

HTMLNew York: Attorney General Cracks Down on Tax Fraud by Art Dealers
David Ebersole, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 17, 2016
In early May, New York’s Attorney General Eric Schneiderman announced that his office is “committed to rooting out tax abuses wherever we find them, especially in the art world, where the difference can be hundreds of thousands - if not millions - of dollars in lost tax revenue per...

 

HTMLCalifornia: State Auditor Studies How to Get the Most Out Of Corporate Tax Breaks
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on April 28, 2016
In fiscal year 2013-14, corporate income taxes contributed about 8 percent to California’s General Fund, or $8.5 billion, and were the third largest source of revenue. The first and second largest revenue sources were personal income taxes, at about 65 percent, or $66.2 billion, and sales and...

 

HTMLThe 'Panama Papers': What Do They Mean For You?
Natasha Miklaucic; Borden Ladner Gervais LLP;
Legal Alert/Article
June 2, 2016, previously published on May 17, 2016
Many people are reading with interest the many articles being written about the 'Panama Papers'. Most are not impacted and read them out of curiosity. However, for some Canadian residents, there may be cause for concern, but also, a solution.

 

HTMLMaryland: Governor Signs Bill Granting a Potential $37.5 Million Tax Credit
David Ebersole, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 19, 2016
Last week, Gov. Larry Hogan signed S.B. 1112, a measure that allows certain aerospace, electronics, or defense contract projects to claim a state income tax credit of $250 multiplied by the number of new qualifying employees hired. The maximum credit per contractor is $2.5 million, with an...

 

HTMLNorth Carolina: Governor’s Mid-Biennium Budget Adjustment Contains No New Taxes or Fees
David Ebersole, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 16, 2016
At the end of last month, Gov. Patrick McCrory released his recommended budget adjustments for fiscal year 2016-17, which caps total spending at $22.3 billion, a 2.8 percent increase. The recommendation contains no tax or fee increases, but expands the total savings reserve account to $1.4 billion,...

 

HTMLIllinois: Proposal to Swap Flat Income Tax Rate with a Graduated Structure Dead for Now
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 11, 2016
Just last week, we described a proposal from an Illinois lawmaker that involved removing the state’s Constitutional requirement that the individual income tax be at a flat, non-graduated rate. Had it passed, the measure would have freed lawmakers to convert the single-rate individual income...

 


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