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Adobe PDFGeorgia 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;
Legal Alert/Article
March 30, 2016, previously published on March 29, 2016
On 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...

 

HTMLTexas Court of Appeals Upholds Cost of Goods Sold Deduction for Seismic Data Gatherer
Elizabeth S. Cha, W. Scott Wright; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 29, 2016, previously published on March 28, 2016
The 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.

 

HTMLCalifornia: Tax Board Issues Guidance After Court Ruling on Election Provision
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 24, 2016, previously published on March 10, 2016
Late last month, the California Franchise Tax Board (Board) issued guidance that was necessary after the state Supreme Court’s December 31, 2015, decision in the case Gillette Co. v. Franchise Tax Bd. The guidance comes in response to numerous taxpayer inquiries on what action to take after...

 

HTMLNew York: Patriotic Millionaires Group Wants to Close the Carried Interest Loophole
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 24, 2016, previously published on March 17, 2016
Last fall, the carried interest tax deduction was in the news because many presidential candidates decried it as an unfair windfall for the rich. PBS News Hour explained it simply as “a money manager’s share of the profits made by investing clients’ money — typically, around...

 

HTMLNew York Federal Court Dismisses Whole Foods Class Action
Andrew D. Appleby, Nicole D. Boutros; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 24, 2016, previously published on March 23, 2016
A federal court dismissed a class action lawsuit against Whole Foods, finding the consumers lacked standing because they could not demonstrate they purchased any of the mislabeled foods for which they claimed Whole Foods systemically overcharged. The consumers alleged that Whole Foods engaged in...

 

HTMLReport: Some Dispute the Benefits of Tax Haven Legislation
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 24, 2016, previously published on March 10, 2016
Last May, we wrote about Colorado’s failed effort to put tax haven legislation on the November 2015 ballot. Had it gotten out of the legislature and been approved by voters, it would have made it more difficult for corporations to shelter income in a foreign tax jurisdiction.

 

Adobe PDFQuill Part Deux: North Dakota Lost the Nexus Battle. Will South Dakota Win the War?
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 24, 2016, previously published on March 24, 2016
On March 22nd, South Dakota Governor Daugaard signed into law Senate Bill 106 (S.B. 106), the passage of which may be the ultimate vehicle to challenge Quill1 at the U.S. Supreme Court. With landslide support in the South Dakota Senate and House of Representatives, S.B. 106 adopts an economic nexus...

 

HTMLPennsylvania: Philadelphia Mayor May Be "Completely Off His Rocker" With Soda Tax Proposal
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 24, 2016, previously published on March 10, 2016
On March 3, 2016, Philadelphia Mayor Jim Kenney gave his first budget address as mayor. Among other things, he proposed an additional $26 million investment over the next five years in the city’s pension fund, which is currently financed at less than 50 percent. The governor expects it to...

 

HTMLPlaintiff Sent Packing: Fourth Circuit Affirms Dismissal for Lack of Personal Jurisdiction
Chris M. Mehrmann, Amy F. Nogid; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 22, 2016, previously published on March 21, 2016
The U.S. Court of Appeals for the Fourth Circuit affirmed the Maryland district court’s determination that it lacked specific personal jurisdiction over a Brazilian poultry exporter, BRF S.A. (BRF), under the Due Process Clause of the U.S. Constitution. Perdue Foods LLC (Perdue), which sold...

 

HTMLRunning on Empty: New York State ALJ Denies Deduction for Payments Made to Captive Insurance Company
Andrew D. Appleby, Charles C. Capouet; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 22, 2016, previously published on March 21, 2016
A New York State Division of Tax Appeals ALJ determined that payments by a corporation to its captive insurance company did not qualify as deductible insurance premiums because the arrangement lacked risk shifting and risk distribution. The taxpayer primarily owned and operated convenience stores...

 


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