We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 21
Most popular |Most recent


California’s combined reporting requirement found to be facially discriminatory

USA - June 5 2015 Like a new motorcycle with an oil leak, the recent Harley-Davidson decision has a certain aesthetic appeal, but it gets messy when you examine it...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, Amanda L. Groves.


Ohio Supreme Court rules Cleveland’s tax on nonresident football players violates constitutional due process

USA - June 5 2015 On April 30, 2015, the Ohio Supreme Court issued important decisions in favor of two professional football players, finding that the games-played...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, Amanda L. Groves.


The perils and pitfalls of Form BOE-100-B for estate planners

USA - June 5 2015 It is widely understood by estate planners and taxpayers that under California's property tax regime, a transfer of ownership of real property...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Julie Milligan, Marcy Jo Mandel, Amanda L. Groves, Charles E. Olson.


Illinois sales tax class action litigation update

USA - June 5 2015 For those following the ongoing saga of retailers being sued by consumers for failing to withhold the correct amount of sales tax, below is an update...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, Amanda L. Groves.


Expansion of Illinois sales tax to servicesmaybe . . . maybe not?

USA - June 5 2015 Illinois continues to generally limit its sales tax to transfers of tangible personal property. This limitation has created a disconnect between...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Marcy Jo Mandel, Amanda L. Groves.