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...