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Articles: 1-10 of 421

Over-Hall: U.S. Supreme Court Holds States Retain Sovereign Immunity from Private Suits in Other States, Overturning Nevada v. Hall

USA - June 11 2019 In a 5-to-4 decision, the US Supreme Court held that states retain sovereign immunity from private suits brought by individuals in courts of other…

Much Ado About Nothing! Colorado Supreme Court Holds that Holding Companies with No Property or Employees are Not Includable in a Combined Group

USA - June 11 2019 The Colorado Supreme Court issued two decisions simultaneously holding that neither Oracle Corporation nor Agilent Technologies, Inc. were required…

“Process” This: Maryland Court of Special Appeal Reverses Tax Court and Holds Utility Entitled to Sales Tax Exemption

USA - May 29 2019 The Maryland Court of Special Appeals held that the Maryland Tax Court erred as a matter of law in ruling that none of the equipment purchased by a…

School During Summer: Florida District Court of Appeal holds Class of “Every Current and Future” Member cannot be Certified.

USA - May 22 2019 The Florida District Court of Appeal reversed the trial court’s certification of a class in a sales tax refund claim because the class was not…

Apples to Oranges: Arkansas finds no independent business versus non-business test for expenses

USA - May 10 2019 On April 1, 2019, the Arkansas Office of Hearings and Appeals held that a taxpayer could not deduct interest expense for long-term debt used to…

New Jersey Tax Court Allows Unreasonable Exception to Royalty Addback

USA - May 9 2019 The New Jersey Tax Court held that a parent corporation was not required to add back to its corporation business tax base any amount of royalty…

Ohio is Seeing Green: CAT Imposed on Out-of-State Seller’s Sales That Were Completed Out of State

USA - April 9 2019 The Court of Appeals of Ohio held that a Georgia-based wholesaler of lawn and garden products established nexus and its sales were properly included…

Proposed Legislation in North Carolina May Mitigate Tax on State Incentives

USA - April 8 2019 The North Carolina legislature has introduced S.B. 622, which would make significant changes to a wide range of North Carolina taxes. Among those…

Pass This On: Washington Court of Appeals Holds Prescription Drug Payments Subject to B&O Tax

USA - April 5 2019 On March 26, 2019, the Washington Court of Appeals held that a pharmacy benefit management company’s payments from clients (e.g., health maintenance…

DOE Grants Authorization for Non-FTA LNG Re-Exports from Proposed Mexican Terminals

USA - April 2 2019 The U.S Department of Energy (DOE) has issued an order authorizing Energía Costa Azul, S. De R.L. De C.V. (ECA) to re-export, over a 20-year period…