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Lexology videos

Morrison & Foerster LLP | USA | 14 Mar 2019

US Federal Income Tax reform and state conformity - a year on

Craig B Fields discusses state conformity a year on from the US federal income tax reform act.


Morrison & Foerster LLP | USA | 28 Feb 2019

NJ Tax Court Orders Full Unreasonable Exception to Royalty Addback

The New Jersey Tax Court held yesterday in a precedential published opinion that a royalty payor was not required to add back any portion of the


Morrison & Foerster LLP | USA | 1 Feb 2019

New Jersey Tax Court Rules That Intercompany Payments Are Not Taxes for Purposes of the State Tax Addback

The Tax Court of New Jersey released its state tax addback decision in Daimler Investments US Corporation v. Director, Division of Taxation on January


Morrison & Foerster LLP | USA | 14 Jan 2019

Pennsylvania: Economic Nexus Thresholds Established Via Tax Bulletin

In Sales and Use Tax Bulletin 2019-01, the Pennsylvania Department of Revenue asserts that remote sellers with economic nexus must collect and remit


Morrison & Foerster LLP | USA | 13 Nov 2018

Pennsylvania Supreme Court: Royalty Payments Not Subject to Sales and Use Tax

On October 25, 2018, in Downs Racing, LP v. Commonwealth, a unanimous Pennsylvania Supreme Court partially reversed the Commonwealth Court and held


Morrison & Foerster LLP | USA | 24 Oct 2018

Massachusetts Proposes Changes to Manufacturing Corporation Regulation

The Massachusetts Department of Revenue (“Department”) recently promulgated a proposed amended regulation governing the classification of corporations


Morrison & Foerster LLP | USA | 23 Jul 2018

Stand your ground! Substantial nexus lives after wayfair

The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in


Morrison & Foerster LLP | USA | 19 Jul 2018

Pennsylvania: Bonus Depreciation Clarity (Finally!)

On June 28, 2018, the Pennsylvania Legislature enacted legislation allowing companies to depreciate bonus depreciation property placed in service


Morrison & Foerster LLP | USA | 4 Apr 2018

New York State Legislature Passes 2018-2019 Budget Bill with New Optional Payroll Tax

On March 30, 2018, the New York State Legislature approved a compromise 2018-2019 Budget Bill. Among the more significant tax provisions adopted (in


Morrison & Foerster LLP | USA | 22 Mar 2018

Virginia Supreme Court Confirms that the Department’s Interpretation is Entitled to No Weight

The Virginia Supreme Court granted the Company’s petition for rehearing and confirmed that the Department of Revenue’s interpretations that are not

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