Coverage and commentary on state and local tax developments.
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Articles: 1-10 of 1119
USA - June 1 2023 The Court of Appeals of Virginia, upholding the trial court’s decision, held that the successor to The C. F. Sauer Company could elect the…
USA - May 16 2023 On February 27, 2023, the Washington Court of Appeals held that a provider of pharmacy services and pharmacy benefits services (PBM) to its…
USA - May 10 2023 On January 12, 2023, the Louisiana Board of Tax Appeals held that sales of remote personal electronic storage capacity services were not subject to…
USA - May 10 2023 On December 29, 2022, the District of Columbia Court of Appeals held that transfer and recordation taxes were due on the portion of consideration…
USA - May 9 2023 On March 10, 2023, the Supreme Judicial Court of Massachusetts held that capital gains resulting from the sale of an urban redevelopment project were…
USA - May 1 2023 On April 18, 2023, the Supreme Court of Missouri affirmed the Administrative Hearing Commission’s (AHC) decision that replacement equipment used to…
USA - April 25 2023 Assembly Bill 6008, introduced on March 30, 2023, would impose a $3 delivery surcharge on any item purchased online and delivered within New York…
USA - April 24 2023 The North Carolina Department of Revenue issued a letter ruling that concluded an online platform owner and administrator was not a marketplace…
USA - April 18 2023 The California Court of Appeal held that the Los Angeles County Assessor erred by failing to remove the value of certain nontaxable intangible assets…
USA - April 14 2023 The Washington Court of Appeals held that a company’s collection of data from electric and natural gas meters constituted data processing services…