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(Pay)rolling with the punches: D.C. Office of Administrative Hearings holds payroll factor denominator limited to financial institution payroll

USA - August 22 2022 The District of Columbia Office of Administrative Hearings held that the two financial institution subsidiaries of Petitioner, a credit and charge…

Charles C. Capouet

Pro tip: Maryland limits sales taxation of certain digital products

USA - July 5 2022 On July 1, 2022, the Maryland Comptroller of the Treasury revised its Business Tax Tip #29, to acknowledge the exclusion of certain business purchases…

Charles C. Capouet, Charles C. Kearns

Booked! Montana Supreme Court finds resort services fee decision is here to stay

USA - June 14 2022 The Supreme Court of Montana affirmed a lower court’s determination that a taxpayer was liable for accommodations sales tax on its resort service fees…

Charles C. Kearns

Washington finds B&O tax applies to transfer pricing payments

USA - January 31 2022 The Washington Administrative Review and Hearings Division (the Division) of the Department of Revenue held that payments between affiliated entities…

Elizabeth S. Cha

No loss: Stricken by the Pennsylvania Supreme Court, the NOL deduction nevertheless is allowed

USA - January 6 2022 In General Motors Corporation v. Commonwealth, the Pennsylvania Supreme Court held that the state's prior flat $2 million cap on a corporate…

Cyavash N. Ahmadi, Michele Borens, Justin T. Brown, Charles C. Capouet, Eric J. Coffill, Nikki E. Dobay, Jonathan A. Feldman, Ted W. Friedman, Jeremy Gove, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Chelsea E. Marmor, Fahad H. Mithavayani, Douglas Mo, Alla Raykin, Annie E. Rothschild, Daniel H. Schlueter, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Scott Wright