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NJ Tax Court Orders Full Unreasonable Exception to Royalty Addback

USA - February 28 2019 The New Jersey Tax Court held yesterday in a precedential published opinion that a royalty payor was not required to add back any portion of the…

Mitchell A. Newmark.

New Jersey Tax Court Rules That Intercompany Payments Are Not Taxes for Purposes of the State Tax Addback

USA - February 1 2019 The Tax Court of New Jersey released its state tax addback decision in Daimler Investments US Corporation v. Director, Division of Taxation on January…

Mitchell A. Newmark, Nicole L. Johnson.

Pennsylvania: Economic Nexus Thresholds Established Via Tax Bulletin

USA - January 14 2019 In Sales and Use Tax Bulletin 2019-01, the Pennsylvania Department of Revenue asserts that remote sellers with economic nexus must collect and remit…

Rebecca M. Balinskas.

Pennsylvania Supreme Court: Royalty Payments Not Subject to Sales and Use Tax

USA - November 13 2018 On October 25, 2018, in Downs Racing, LP v. Commonwealth, a unanimous Pennsylvania Supreme Court partially reversed the Commonwealth Court and held…

Rebecca M. Balinskas.

Massachusetts Proposes Changes to Manufacturing Corporation Regulation

USA - October 24 2018 The Massachusetts Department of Revenue (“Department”) recently promulgated a proposed amended regulation governing the classification of corporations…

Matthew F. Cammarata, Philip S. Olsen.