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San Francisco's new Gross Receipts Tax effective January 1, 2014

USA - April 12 2013 Last November, San Francisco voters passed Proposition E, The Gross Receipts Tax and Business Registration Fees Ordinance ("Gross Receipts Tax"). The…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh

Illinois Supreme Court will review Appellate Court decision adopting bright line test for local sales tax sourcing

USA - April 12 2013 In late 2012, the Illinois Appellate Court, Third District, in its decision in Hartney Fuel Oil Co. v. Hamer, upheld a 2011 Illinois Circuit Court…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh

New federal law preempts the state and local taxation of non-tribal entities on leased Indian land

India, USA - April 12 2013 Although many states have a longstanding position that they have the right to assess the possessory (or leasehold) interests that non-Indian entities…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh

California Court of Appeals clarifies standard of review in Sky River property tax case

USA - April 12 2013 On March 15, 2013, the Fifth Appellate District of the California Court of Appeal ordered publication of Sky River LLC v. Kern County, Case No…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh

Multistate unclaimed property enforcement actions against life insurance companies

USA - April 12 2013 Unclaimed property enforcement actions against life insurance companies continue in a variety of states, where the focus is turning from the largest…

Charles J. Moll, Robert F. Denvir, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh