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Update from the MTC's Winter Committee meetings: MTC Audit Committee discusses audit selection process

Sutherland Asbill & Brennan LLP
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USA
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March 8 2013

In a rare open session, the Multistate Tax Commission's (MTC) Audit Committee (Committee) met yesterday to discuss changing the way the MTC selects

Another Oregon Tax Court decision regarding insurance companies and combined reporting

Sutherland Asbill & Brennan LLP
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USA
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August 7 2012

The Oregon Tax Court issued its second decision in less than a month regarding combined returns that include an insurance company, this time finding for the taxpayer

Without intent to mislead, deceptive trade practices claim fails

Sutherland Asbill & Brennan LLP
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USA
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June 19 2012

A Rhode Island Superior Court decision may provide some comfort to retailers concerned about potential class actions for improper collection of sales and use tax

No Louisiana nexus over out-of-state corporate partners

Sutherland Asbill & Brennan LLP
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USA
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June 1 2012

The Louisiana Supreme Court declined to review the Court of Appeal’s holding that an out-of-state corporation’s passive ownership of an interest in a limited partnership is not a sufficient basis, by itself, to subject the foreign limited partner to Louisiana franchise tax

Michigan Court of Appeals finds drop-shipped sales are sourced for SBT purposes based on delivery location

Sutherland Asbill & Brennan LLP
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USA
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April 30 2012

The Michigan Court of Appeals recently affirmed a Court of Claims summary judgment finding that sales to a related party are sourced to the location of the related party’s customers

Shades of gray: District of Columbia combined reporting unveiled

Sutherland Asbill & Brennan LLP
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USA
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April 14 2011

On April 1 (fittingly), the District of Columbia's new Mayor, Vincent G. Gray, unveiled his proposed budget, B19-0203 ";Fiscal Year 2012 Budget Support Act of 2011"; (Budget Bill), which includes the long-awaitedfeared combined reporting provisions

Federal court grants preliminary injunction against Colorado’s reporting regime

Sutherland Asbill & Brennan LLP
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USA
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January 27 2011

On January 26, 2011, a U.S. District Court granted the Direct Marketing Association’s (DMA) motion for a preliminary injunction preventing the state of Colorado from enforcing its recently enacted sales tax notice and reporting regime

Retailers, finance companies and sales tax refunds on bad debt heads I win, tails you lose

Sutherland Asbill & Brennan LLP
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USA
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January 20 2011

The Arizona Superior Court denied Home Depot a bad debt deduction related to customer credit card transactions

Michigan new filing requirements for single member LLC that apply retroactively

Sutherland Asbill & Brennan LLP
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USA
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March 10 2010

On February 5, 2010, the Michigan Department of Treasury (“Department”) issued a Notice explaining the effect of Kmart Michigan Prop. Servs LLC v. Dep’t of Treasury, 283 Mich. App. 647 (Mich. Ct. App. 2009), lv. denied, 772 N.W.2d 421 (Mich. 2009), where the Michigan Court of Appeals found that a single member limited liability company (SMLLC) that is disregarded for federal income tax purposes must be treated as a separate taxable entity for purposes of the former Michigan Single Business Tax (SBT

October trick or treats for PFICs

Sutherland Asbill & Brennan LLP
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USA
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November 3 2009

Passive foreign investment companies (PFICs) were the subject of October proposed reporting legislation and an IRS private letter ruling, which provided helpful advice on the PFIC-CFC (controlled foreign corporation) overlap rule under section 1297(d

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