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IRS issues final regulations on Heavy Highway Vehicle Use Tax
  • Steptoe & Johnson LLP
  • USA
  • October 28 2014

Today, the Treasury and IRS issued final regulations mandating electronic filing of Form 2290, Heavy Highway Vehicle Use Tax Return. Effective

Tribunal affirms that a charter yacht is not exempt from use tax as a commercial vessel
  • Morrison & Foerster LLP
  • USA
  • January 5 2015

The Tax Appeals Tribunal has affirmed an Administrative Law Judge determination holding that a yacht hired out for charter trips between New York

U.S. Supreme Court hears arguments in 4-R Act case (for the second time)
  • Sutherland Asbill & Brennan LLP
  • USA
  • December 11 2014

On December 9, the U.S. Supreme Court heard oral arguments in the last of three state and local tax cases that it accepted this term - Alabama

Interstate truckers bewareMassachusetts aggressive use tax policy on vehicles purchased out-of-state upheld by ATB in Regency Transportation case
  • Reed Smith LLP
  • USA
  • December 11 2014

Early this month, the Appellate Tax Board issued a decision involving the application of Massachusetts use tax to trucks that could have implications

2015 standard mileage rate announced
  • Carothers DiSante & Freudenberger LLP
  • USA
  • December 12 2014

Earlier this week, the IRS issued the 2015 optional standard mileage rates used to calculate the costs of operating a vehicle for business

State and local infrastructure financing ballot initiatives
  • Greenberg Traurig LLP
  • USA
  • November 10 2014

On Nov. 4, 2014, voters across the country addressed a series of state and local infrastructure funding proposals that will have substantial

The new balance of power: what the 114th Congress means for business
  • McDermott Will & Emery
  • USA
  • November 12 2014

As the now-lame-duck U.S. Congress convenes for its final legislative session of 2014, the 114th U.S. Congress is gearing up for action

Tribunal affirms denial of sales tax exemption to horse stable
  • Morrison & Foerster LLP
  • USA
  • December 9 2014

The New York State Tax Appeals Tribunal has affirmed an Administrative Law Judge decision denying a sales tax exemption for the service of boarding

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

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