State and Local Tax Insights
Articles: 1-10 of 133
Plot Twist: New York Legislation Would Give the Commissioner of Taxation and Finance Appeal Rights Following Certain Adverse Tribunal Decisions
USA - May 3 2023 As part of the New York Budget Legislation (“S.B. 4009 / A.B. 3009”), the Commissioner of the New York State Department of Taxation and Finance…
States Focus on Taxing High Net Worth Individuals
USA - January 26 2023 Lawmakers in eight states are trying to coordinate tax increases on high net worth taxpayers in their respective states. The campaign is called Fund…
Florida Department of Revenue Concludes That Online Learning Service Is Subject to Communications Services Tax
USA - January 11 2023 The Florida Department of Revenue issued a Technical Assistance Advisement concluding that a taxpayer’s online learning services were subject to the…
Maryland State Judge Strikes Down Digital Ad Tax
USA - October 19 2022 On October 17, 2022, a Maryland state judge in the Circuit Court of Anne Arundel County struck down the state’s Digital Advertising Tax (“Digital Ad…
Louisiana Board of Tax Appeals Addresses Modern Manufacturing
USA - October 7 2022 On September 8, 2022, the Louisiana Board of Tax Appeals (“Board”) granted a taxpayer’s motion for summary judgment in a case involving whether the…
Wayfair: The Sequel
USA - August 16 2022 A new lawsuit filed by Wayfair, LLC in Jefferson County Court (Colorado) seeks to address a question left open by the U.S. Supreme Court’s landmark…
Hopping On the Bandwagon: New Jersey Division of Taxation Unveils Voluntary Transfer Pricing Initiative
USA - June 24 2022 New Jersey is the latest state to unveil a voluntary initiative to examine transfer pricing for taxpayers with intercompany transactions. The…
Finding the Market Through the Looking Glass: California Issues Sales Factor Sourcing Guidance
USA - March 30 2022 California’s long-anticipated market-based sourcing “guidance” is finally out. Legal Ruling No. 2022-01 provides the Franchise Tax Board’s take on…
New Jersey Seasons Russia and Belarus Sanctions With A Dash of SALT
USA - March 16 2022 On March 9, 2022, the New Jersey Legislature unanimously passed, and New Jersey Governor Philip D. Murphy signed, Senate Bill No. 1889 (“SB 1889”)…
Federal Judge Rules That Challenge to Maryland Digital Advertising Tax Cannot Proceed In Federal Court, But Challenge to Pass-Through Prohibition Can Proceed
USA - March 8 2022 On March 4, 2022, a federal judge ruled that the federal Tax Injunction Act (“TIA”) bars a challenge to Maryland’s Digital Advertising Gross Revenues…
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