Potential refund claims: New York MTA Payroll Tax held unconstitutional *

USA - October 3 2012
Taxpayers should act now to protect refund claims based on the New York Supreme Court's recent determination that the MTA Payroll Tax is unconstitutional.

Co-authors: Mary B. Hevener, William F. Colgin, Jr., Barton W.S. Bassett.

Expanded California use tax collection requirement for retailers *

USA - September 5 2012
California's temporary repeal of its affiliate nexus statute requiring outofstate retailers to collect and remit use tax based on the presence of instate affiliates will end effective September 15.

Co-authors: William F. Colgin, Jr., Barton W.S. Bassett.

New York State updates guidance on 14-day withholding threshold *

USA - July 25 2012
On July 5, the New York Department of Taxation and Finance (the Department) issued a Technical Memorandum, TSB-M-12(5)I, outlining the Department's policy regarding the employer withholding threshold for employees that are expected to work 14 days or fewer in New York during the calendar year.

Co-authors: Mary B. Hevener, Patrick Rehfield, Douglas Tan.

Texas taxpayer amnesty program 2012 *

USA - March 26 2012
Taxpayers may come into compliance with Texas state and local taxes without penalties or interest during the amnesty period of June 12, 2012 through August 17, 2012.

Co-authors: William F. Colgin, Jr..