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Purchase of a “commercial vessel” is not subject to NY sales tax if vessel is to be used primarily in interstate commerce

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • March 3 2014

In Advisory Opinion, TSB-A-14(5)S (N.Y.S. Dep't of Tax. and Fin., Jan. 29, 2014), the Department found that the purchase of a yacht would be exempt

Are New York flat vehicle registration fees unconstitutional? Keep your eyes on the road ahead

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 13 2014

In an action challenging the constitutionality of two New York flat highway taxes, a New York trial court ruled in favor of the taxpayer, denying a

Highest court lets stand decision that MTA Payroll Tax is constitutional

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 3 2014

On January 14, 2014, the Court of Appeals declined to review, without comment, the decision of the Appellate Division that the Metropolitan Commuter

New York’s highest court allows metropolitan commuter transportation mobility tax to stand

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 15 2014

It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is finally over. On January 14, the New York

EV credit form public comment period

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • October 8 2013

In an October 3 notice, the Internal Revenue Service announced it was seeking public comment on Form 8834, Qualified Electric Vehicle Credit. The

Charter yacht not eligible for commercial vessel exemption from use tax

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 2 2013

In Matter of Stan Groman, DTA No. 824274 (N.Y.S. Div. Of Tax App., Sept. 12, 2013), a New York State Administrative Law Judge held that a yacht owner

New York’s MTA Payroll Tax ruled constitutional

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • September 5 2013

In 2009, New York enacted the Metropolitan Commuter Transportation Mobility Tax (“MTA Payroll Tax”) in response to a large MTA budget shortfall. The

Lower court ruling overturned, upholding controversial MCTMT

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 13 2013

As regular readers of this publication know, there has been ongoing litigation in New York over the legitimacy of New York's Metropolitan Commuter

Handle with care: "shipping and handling" fees subject to Arizona transaction privilege tax

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • July 25 2013

The Arizona Department of Revenue determined that shipping and handling fees were subject to Arizona's transaction privilege tax (TPT). The company

Indiana property tax: IndyGo’s requests for $1 million in shortfall appeals fall short

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • July 12 2013

IndyGo is a public transportation corporation providing bus service throughout Marion County, excluding the Cities of Lawrence and Southport and the