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IRS grounding independent airline carriers with excise tax assessments
  • Berger Singerman LLP
  • USA
  • August 21 2015

For several years the IRS has aggressively targeted small airline companies with investigations and audits for unpaid excise taxes. Multi-million


Favorable New York guidance on sales and use tax exemption for noncommercial aircraft
  • McDermott Will & Emery
  • USA
  • July 28 2015

On July 24, 2015, the New York Department of Taxation and Finance published guidance on the sales and use tax exemption for "general aviation


Important changes to Texas sales taxation of aircraft
  • Baker Botts LLP
  • USA
  • June 30 2015

On June 16th, Governor Abbott signed SB 1396, which significantly impacts the Texas sales and use tax taxation of certain aircraft transactions. SB


Online health care, consumer data, cybersecurity risks, accounting fraud, patents Expect Focus Vol. II, Spring 2015
  • Carlton Fields Jorden Burt
  • Global, USA
  • June 17 2015

Large-scale data breaches have become increasingly common, bringing with them not only bad press and loss of customer goodwill


No Missouri use tax due when aircraft is purchased for immediate lease to a Missouri common carrier
  • Spencer Fane Britt & Browne LLP
  • USA
  • March 3 2015

In its recent ruling in Five Delta Alpha, LLC v. Director of Revenue, the Missouri Supreme Court has ruled that an aircraft transfer is exempt from


New bill provides New York sales and use tax exemption for general aviation aircraft
  • Kaye Scholer LLP
  • USA
  • February 10 2015

New York State Assemblywoman Donna Lupardo (D) has sponsored a bill (A03431), the "New York Aviation JOBS Act," that provides an exemption from New


MoFo Tech - FallWinter 2014
  • Morrison & Foerster LLP
  • USA
  • October 6 2014

Within a decade, analysts say, the "Internet of Things" will have transformed our lives. Billions of Internet-connected devices will monitor our


Legal goulash
  • Bracewell & Giuliani LLP
  • USA
  • September 4 2014

Growing up, I always thought that goulash was some kind of dish where everything in the refrigerator ended up participating. (Wikipedia tells me that


New ruling: “all air transportation services are not subject to South Dakota sales or use tax.”
  • Spencer Fane Britt & Browne LLP
  • USA
  • September 3 2014

The South Dakota Department of Revenue recently issued a release stating that "all air transportation services are not subject to South Dakota sales


Michigan continues close scrutiny of related party aircraft leases
  • Barnes & Thornburg LLP
  • USA
  • August 4 2014

Michigan Court of Appeals has determined in FMG Leasing, LLC v. Dep't of Treasury No. 312448, 2014 WL 2931938 (Mich. Ct. App. June 26, 2014), that a