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Vessels found to be operating in interstate commerce and therefore exempt from sales tax
  • Morrison & Foerster LLP
  • USA
  • May 5 2014

An ALJ has found that vessels purchased to operate fishing charter trips were commercial vessels primarily engaged in interstate commerce, and thus

Ohio Supreme Court skins CAT receipts derived from activities "related to" motor vehicle sales
  • Bricker & Eckler LLP
  • USA
  • December 7 2012

In a much-anticipated decision, the Ohio Supreme Court today issued a decision in which it held that the commercial activity tax (“CAT”) revenues based on gross receipts derived from transactions involving sales of motor vehicle fuel must be expended only for the purposes specified in the Ohio Constitution

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

Update on fiscal cliff commuter tax benefits
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • January 17 2013

By Patricia A. Moran On January 4 and 14, we blogged about the American Taxpayer Relief Act of 2012's (ATRA) increases in the pre-tax contribution

EU column: the most significant actions of the last two months concerning the international transport and trade sector
  • Nctm Studio Legale
  • European Union, United Kingdom, USA
  • June 4 2013

It looks like the EU and the US are going to launch trade liberalisation talks in July. The trade representatives on both sides of the Atlantic point

LA alternative fuel credit
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • January 6 2013

The Louisiana Department of Revenue issued a final rule December 27 providing an income tax credit for 50 percent of the cost of qualified clean-burning

Government relations update
  • Stinson Leonard Street LLP
  • USA
  • April 28 2008

The end of session is less than a month away and leadership is still at a budget crossroads

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

CBO reviews electric vehicle tax credits
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • July 1 2013

The Congressional Budget Office released its analysis of electric vehicles on June 24, finding that electric vehicle tax credits will have little to

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