05 Dec, 2024 Virginia is Prohibited from Attributing Non-Unitary Partnership's Factors to a Minority Partner By Christopher T. Lutz In Department of Taxation v. FJ Management, Inc., the Virginia Court of Appeals recently concluded that the apportionment factors of a...
20 Nov, 2024 Hillsborough County Sales Tax Changes: What Businesses (and Consumers) Need to Know. By Daniel J. McGinn Effective January 1, 2025, Hillsborough County businesses face critical sales tax adjustments following a Florida Supreme Court ruling...
01 Oct, 2024 Governor Landry Announces Special Session to Address Tax Reform By Jesse "Jay" R. Adams, III Louisiana Governor Jeff Landry announced today that he will call a special session in November to consider significant tax reform. While...
09 Aug, 2024 Curious Developments in New Jersey Audits By Jeff Birdsong Great analysis by my colleague, Katie Quinn, on New Jersey's request for quotes for transfer pricing consultants. New Jersey transitioned...
01 Aug, 2024 Tax Department Leaders Discuss Retroactive Legislation at NYU By Kathleen M. Quinn Last week at the NYU Intermediate Summer SALT Seminar, tax department leaders from across the country participated in a roundtable...
01 Aug, 2024 Another Class Action Attempt Related to the Collection of Florida Sales Taxes: How to Protect Your Business By H. French Brown IV Customer Stephanie Martin’s suit alleges Uber charged taxes on optional delivery charges to her and other Florida customers, and that the...
01 Aug, 2024 Here Comes the Sun: Keep the Sunscreen Handy When Dealing with IRA Credits By Alysse McLoughlin There is a strong market in the transferability of IRA credits. However, be careful as there could be some unexpected state tax...
24 Apr, 2024 Florida DOR Proposes Update to Agricultural Real Property Appraisal Guidelines By H. French Brown IV Daniel J. McGinn Recently, the Florida Department of Revenue (DOR) published a Notice of Proposed Rule for rule 12D-51.001, Florida Administrative Code,...
19 Mar, 2024 South Carolina Legislature Reinforces Separate Reporting Regime, Slapping Department on the Wrist By Christopher T. Lutz Kathleen M. Quinn Last week, South Carolina Governor McMaster signed into law Act No. 113 in a much-needed reproach to the Department of Revenue’s...
14 Mar, 2024 New York's Troubling New Spin on the Primary Function Test By Kathleen M. Quinn Dynamic Logic v. NYS Tax Appeals Tribunal, adds a new, and very concerning, wrinkle to the “primary function test.” In New York, the...
11 Mar, 2024 Recent New York Decision Raises Questions About Taxation of Information Services By Christopher T. Lutz On February 29, the New York Supreme Court issued its latest decision construing what types of services can be considered taxable...