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I Saw the Sign: Illinois Permits Use of Electronic Signatures for Software License Tax Exemption
  • Eversheds Sutherland (US) LLP
  • USA
  • December 13 2018

On September 26, 2018, the Illinois Department of Revenue issued a Private Letter Ruling confirming that certain electronic signatures satisfied the

Florida Sales Tax on Commercial Real Property Leases Reduced Beginning January 2019
  • Greenberg Traurig LLP
  • USA
  • December 12 2018

As commercial real property owners in Florida are likely aware, the Sunshine State imposes its sales tax on rental payments for the lease of real

State and Local Tax Alert: When 'Pi in the Sky' is Too Good to be True: Ohio Sales Tax and Aircraft Leasing
  • Vorys Sater Seymour and Pease LLP
  • USA
  • December 11 2018

Last week, the Ohio Supreme Court issued a second sales tax decision involving the sale-for-resale exemption in as many weeks. Just before

Indiana Supreme Court Holds Sales Taxes May Apply to Out-of-State Deliveries
  • Taft Stettinius & Hollister LLP
  • USA
  • December 11 2018

On Dec. 5, the Indiana Supreme Court held that recreational vehicle sales delivered to Michigan customers in which the delivery occurred outside of

Pennsylvania Court Finds IP Not Subject to Sales Tax
  • Baker McKenzie
  • USA
  • December 4 2018

In overturning the Commonwealth Court, the Pennsylvania Supreme Court recently held that royalty fees for certain intellectual property were not

Royalty Fees Not Subject to Pennsylvania Sales Tax
  • Cozen O'Connor
  • USA
  • November 29 2018

Royalty fees for the use of intellectual property that were paid under a royalty fee agreement were not subject to Pennsylvania Sales Tax (SUT). Downs

5 Key Takeaways: U.S. sales and use tax: where are we after South Dakota v. Wayfair?
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • November 29 2018

Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax

State and Local Tax Alert: Ohio Supreme Court Clarifies Sales Tax Law on Business Purchase of Promotional Items
  • Vorys Sater Seymour and Pease LLP
  • USA
  • November 26 2018

This holiday season, Ohio based professional sports teams1 have at least one tax reason for which they can give thanks. On the day before

Midterm Election Roundup: Here’s What Happened in Missouri and St. Louis
  • Lewis Rice LLC
  • USA
  • November 19 2018

November 6, 2018 was a big day for politics as midterm elections were held all across the country. Here in St. Louis, Missouri, the ballot included

Post-Election, Oregon and Washington’s Proposed Soda Tax Bans Reach Different Results
  • Keller and Heckman LLP
  • USA
  • November 14 2018

As previously reported on this blog, Oregon and Washington state residents headed to the polls on November 6, 2018 to vote on initiatives that would