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North Carolina Enacts Market-Based Sourcing, Marketplace Sales Tax Collection Obligations, and More

USA - November 13 2019 On November 8, 2019 Governor Roy Cooper signed S.B. 557 into law, enacting several tax changes...

Megan Q. Miller, Kenneth R. Levine, Gloria Thompson.

Maryland Tax Court Decision Allowing NOLs from Acquired Companies May Present Refund Opportunities

USA - October 7 2019 On September 9, 2019, the Maryland Tax Court issued its decision in Sunbelt Rentals Inc. v. Comptroller of Maryland, allowing a corporate taxpayer to...

DeAndré R. Morrow.

Spring 2019 District of Columbia, Maryland, and Virginia Tax Legislation Highlights

USA - June 13 2019 State legislatures have been busy enacting new tax laws and modifying existing tax laws in the wake of Federal tax reform, the Supreme Court’s...

DeAndré R. Morrow.

North Carolina court rules dividends decrease NEL carryforward

USA - February 13 2019 The Business Court division of the Wake County Superior Court recently issued an opinion in N.C. Dep't of Revenue v. Graybar concerning the impact of...

Megan Q. Miller, Kenneth R. Levine, Gloria Thompson.

Supreme Court of Virginia denies taxpayer’s request for alternative apportionment

USA - February 11 2019 On February 7, 2019, the Supreme Court of Virginia affirmed the Arlington Circuit Court’s denial of a corporate taxpayer’s request to use an...

DeAndré R. Morrow, Michael I. Lurie, Michael A. Jacobs.