Perspectives

In Department of Taxation v. FJ Management, Inc., the Virginia Court of Appeals recently concluded that the apportionment factors of a...

Louisiana Governor Jeff Landry announced today that he will call a special session in November to consider significant tax reform.  While...

Great analysis by my colleague, Katie Quinn, on New Jersey's request for quotes for transfer pricing consultants. New Jersey transitioned...

Last week at the NYU Intermediate Summer SALT Seminar, tax department leaders from across the country participated in a roundtable...

Customer Stephanie Martin’s suit alleges Uber charged taxes on optional delivery charges to her and other Florida customers, and that the...

With the impending sunset of alcohol related tax provisions, the beer and liquor lobbies have begun sparring over the proper policies...

One year after the signing of the Inflation Reduction Act of 2022 (“IRA”), S&P Global reported “companies have announced plans to build...

Last week, South Carolina Governor McMaster signed into law Act No. 113 in a much-needed reproach to the Department of Revenue’s...

Dynamic Logic v. NYS Tax Appeals Tribunal, adds a new, and very concerning, wrinkle to the “primary function test.” In New York, the...

On February 29, the New York Supreme Court issued its latest decision construing what types of services can be considered taxable...