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Has the era of free street-legal golf carts for Oklahomans ended?
- Jones Day
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- USA
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- March 25 2010
Street-legal golf cart racers of Oklahoma are united in wanting good news this spring
The "true object" test v. technology
- Jones Day
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- USA
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- June 30 2010
Given the growth of the service industry, the "true object" (or "essence of the transaction") test continues to play an important role in determining the taxability of "mixed transactions"transactions involving both taxable and nontaxable business activities that are not separable
Winning an "essence of the transaction" case in Texas
- Jones Day
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- USA
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- December 31 2010
Jones Day recently won a significant "essence of the transaction" sales tax redetermination hearing against the Texas Comptroller of Public Accounts before the State Office of Administrative Hearings
2010 legislation limiting use of state net operating losses and tax credits to close budget deficits
- Jones Day
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- USA
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- March 25 2010
With states facing unprecedented gaps between budgets and revenue, many jurisdictions are looking at their tax codes to close the gap
The death of the MBT: Michigan enacts a new corporate income tax
- Jones Day
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- USA
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- June 1 2011
Although the Michigan Business Tax (“MBT”) has been in effect for only three and a half years, on May 25, 2011, Governor Rick Snyder signed into law House Bills 4361, 4362, and 4479, which together repeal the MBT and create a new Michigan taxthe Corporate Income Tax (“CIT”
The ebb and flow of combined reporting and apportionment legislation
- Jones Day
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- USA
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- June 1 2011
As reported in the State Tax Return last quarter, state and local governments continue to propose mandatory unitary combined reporting (“MUCR”) as well as allocation and apportionment changes in attempts to generate much-needed revenue
Midwest legislative update: Indiana, Michigan, and Missouri
- Jones Day
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- USA
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- June 1 2011
Midwestern states passed some important tax legislation in 2011
Current Search
- Workarea - Corporate Tax
- Jurisdiction - USA
- Firm Name - Jones Day
- Author - Rachel A. Wilson