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North Carolina DOR Issues Important Notice Regarding UDITPA Change to Definition of Apportionable Income

USA - January 8 2021 The North Carolina Department of Revenue issued “Important Notice: Corporate Tax - Secretary Announces That New Statute Abrogated Prior Final Agency…

C. Wells Hall, III, Sabrina Conyers.

North Carolina Governor Signs Bill Addressing IRS Conformity and Other Significant Changes to North Carolina Tax Law

USA - July 6 2020 North Carolina Governor Roy Cooper signed into law H.B. 1080 (the “Bill”) on Tuesday, June 30, 2020. The Bill (i) decouples certain provisions of the…

C. Wells Hall, III, Sabrina Conyers.

U.S. Supreme Court Limits North Carolina’s Attempt to Tax Undistributed Income of Non-Resident Trust Based on In-State Residence of a Contingent Trust Beneficiary

USA - June 25 2019 In a unanimous decision, the U.S. Supreme Court on June 21, 2019 reaffirmed that the Due Process Clause prevents a State from taxing accumulated but…

C. Wells Hall, III.

U.S. Supreme Court’s Wayfair Opinion Substantially Expands States’ Powers to Impose Sales Taxes on Interstate and E-Commerce

USA - June 22 2018 In 2016, the South Dakota Legislature enacted a sales tax law requiring retailers located outside the State to collect and remit South Dakota sales…

How To Overcome ‘Special Purpose’ Property Classification in Ad Valorem Valuation: In re Appeal of Corning Inc.

USA - October 18 2016 County tax assessors sometimes contend a commercial or industrial property is a “special purpose” property and, on that basis, determine there is no…

Charles H. Mercer, Jr..