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The “meaningful stake” debate: Third Circuit reverses Tax Court decision in historic boardwalk

Williams Mullen
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USA
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August 31 2012

On August 27, 2012, the United States Court of Appeals for the Third Circuit reversed the holding of the United States Tax Court in the case of Historic Boardwalk Hall, LLC v. Commissioner, 136 T.C. 1 (2011

Taxpayers prevail where department used unreasonable audit methodology

Morrison & Foerster LLP
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USA
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August 1 2012

In a pair of decisions, each involving estimated sales tax assessments on restaurants, two separate New York State Administrative Law Judges struck down the audit methodologies used by the Department’s auditors

Pennsylvania holds that Expedia is not subject to Hotel Tax

Winston & Strawn LLP
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USA
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March 9 2012

In City of Philadelphia v. City of Philadelphia Tax Review Board, No. 216 C.D. 2011 (Feb. 2, 2012), the Pennsylvania Commonwealth Court (“Commonwealth Court”) held that Expedia, Inc. (“Expedia”) was not an operator of a hotel and, therefore, was not subject to the City of Philadelphia’s (“City”) Hotel Room Rental Tax (“Hotel Tax”

Appeals court finds nyc hotel tax changes violated the state constitution

Morrison & Foerster LLP
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USA
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January 4 2012

Reversing the trial court, the Appellate Division, First Department, has held unconstitutional the 2009 amendments to the New York City Hotel Room Occupancy Tax (“hotel tax”), which applied the tax to the entire amount paid by a hotel guest for a hotel room, including fees and other amounts paid to a new defined category of entities, “room remarketers.”

Differing results in Houston & South Carolina OTC tax disputes supports AAHOA call for reform

Baker & Hostetler LLP
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USA
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November 3 2011

As exemplified below, the battles between online travel companies and state and local taxing authorities are not yielding a clear winner

ALJ finds audit unreasonable and cancels assessment

Morrison & Foerster LLP
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USA
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October 4 2011

A New York State Administrative Law Judge canceled a sales tax assessment against a taxpayer’s restaurant business, finding that the Department’s use of external indices was unreasonable

Tribunal reverses ALJ: department’s imposition of sales tax on game hunting charges is for the birds

Morrison & Foerster LLP
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USA
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September 7 2011

In the February 2011 issue of New York Tax Insights, we reported on the decision of a New York State Administrative Law Judge holding that per-bird fees paid by hunters to shoot birds at a game preserve are subject to sales tax as charges for the sale of tangible personal property

State's transfer of money from casinos to horse tracks is a "tax"

Kelley Drye & Warren LLP
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USA
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July 18 2011

Several years ago, the State of Illinois passed laws which required the state's four largest casinos to turn over 3 of their annual revenue to the State

Tribunal finds for taxpayers in pair of capital improvement cases

Morrison & Foerster LLP
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USA
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July 1 2011

The New York State Tax Appeals Tribunal recently held for the taxpayer in two cases on the issue of whether or not construction projects constituted capital improvements

Sales tax regulation regarding one-week rentals invalidated by ALJ

Morrison & Foerster LLP
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USA
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July 1 2011

In Matter of Old Forge Kampgrounds, LLC, DTA No. 823254 (N.Y.S. Div. of Tax App., June 2, 2011), a New York State Administrative Law Judge has held that camp cottage rentals, no matter their duration, qualify as nontaxable occupancy for sales tax purposes, despite the Department’s regulation limiting the exemption to rentals of at least one week

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Search results

The “meaningful stake” debate: Third Circuit reverses Tax Court decision in historic boardwalk

Taxpayers prevail where department used unreasonable audit methodology

Pennsylvania holds that Expedia is not subject to Hotel Tax

Appeals court finds nyc hotel tax changes violated the state constitution

Differing results in Houston & South Carolina OTC tax disputes supports AAHOA call for reform

ALJ finds audit unreasonable and cancels assessment

Tribunal reverses ALJ: department’s imposition of sales tax on game hunting charges is for the birds

State's transfer of money from casinos to horse tracks is a "tax"

Tribunal finds for taxpayers in pair of capital improvement cases

Sales tax regulation regarding one-week rentals invalidated by ALJ

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