Coverage and commentary on state and local tax developments.
Articles: 1-10 of 1119
Virginia Court Sauers on Department of Taxation’s position on electing the manufacturer’s apportionment method
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…
Washington Court of Appeals holds pharmacy benefit provider meets B&O Tax insurance business exemption
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…
Louisiana Board of Tax Appeals holds Internet Tax Freedom Act prohibits New Orleans tax on online storage service
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…
Grounded: D.C. Court of Appeals Holds reversionary interests in land improvements subject to transfer and recordation taxes
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…
Massachusetts Supreme Judicial Court holds capital gain from sale of low income housing project exempt from income tax
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…
Manufacturer tax exemption: Missouri Supreme Court affirms applicability to telecommunications services
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…
New York proposes adding a $3 delivery surcharge on online sales delivered within New York City
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…
North Carolina Department of Revenue Rules Seller Platform Administrator not a Marketplace Facilitator
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…
Rushmore rejected: California Court of Appeal finds Los Angeles County assessor improperly taxed intangibles when valuing hotel
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…
Meter madness: Washington Court of Appeals holds company’s meter-reading services are non-taxable data processing services
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…
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