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Tax Developments
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May 04, 2012
In Indiana Department of State Revenue v. AOL, LLC, the Indiana Supreme Court (“Court”) recently reversed a Tax Court decision and held an out-of-state online service provider was liable for use tax on certain packages and promotional materials sent from out-of-state producers to Indiana residents. >More
May 04, 2012
While campaigning to become the Governor of Michigan, candidate Rick Snyder proposed to eliminate the business personal property tax because he felt that it was an impediment to attracting reinvestment and new investment into Michigan. Following the Governor’s lead, legislators in both the House and Senate have filed bills that would eliminate, phase out, or diminish the effects of personal property tax on businesses.
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May 03, 2012
The Washington Supreme Court denied a petition for review of Getty Images, Inc. v. Seattle, which held that the City of Seattle had properly assessed Business and Occupation (B&O) tax on intercompany fund transfers.
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May 03, 2012
On March 28, 2012, Florida Governor Rick Scott signed House Bill 7087 (“HB 7087”), an economic development bill, which includes changes in corporate income tax, credits and incentives, sales and use tax, property tax, severance tax, and oil production tax.
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April 10, 2012
In Aquila Foreign Qualifications Corporation v. Director of Revenue, (MO SC No. 91784, March 6, 2012), Missouri’s Supreme Court (“Court”) denied a convenience store/restaurant a partial sales tax exemption for electricity used to prepare food for sale.
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April 10, 2012
In Kelly’s Food Concepts of Alabama, LLP (“Kelly’s”), the Alabama Department of Revenue (“Department”) rejected a sale-for-resale exemption claimed by restaurants on purchases of plastic utensils, paper napkins, and other items provided to customers.
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March 20, 2012
Texas Comptroller of Public Accounts Susan Combs (“Comptroller”) launched Project Fresh Start, an amnesty program (“Program”) aimed at collecting delinquent taxes owed by Texas businesses. The Program will run from June 12, 2012 to August 17, 2012, during which time taxpayers can pay past due taxes in full and receive waiver of penalty and interest charges normally assessed.
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March 20, 2012
In an effort to limit a sales tax exemption for technology transfers and in spite of an adverse court decision, the staff of California Board of Equalization (“Department”) proposed a study or an interested-parties process to define the value of media (discs, drives, etc.) used to store and sell prewritten software.
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March 15, 2012
June 30, 2012 is an important date for taxpayers who may be eligible to recover value-added tax (VAT) paid to many European Union (EU) member countries. In many cases, VAT paid in 2011 may not be recoverable if the required documentation is not filed with the respective EU authority by this date.
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March 08, 2012
Effective October 1, 2012, the Alabama Terminal Excise Tax Act will change Alabama’s fuel taxes to impose tax at the terminal rack or when the fuel is imported into the state.
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February 20, 2012
In a case developed and argued at the administrative level by Ryan, LLC, a Texas Court of Appeals (“Court”) has ruled that certain specialized surgical instruments are exempt from sales and use taxes. In Zimmer US, Inc. v. Combs, No. 03-11-00178-CV (Tex. App. – Austin, February 9, 2012), the Court considered whether cutting guides, reamers, provisional implants, and other surgical instruments qualify for exemption.
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February 13, 2012
The Washington Department of Revenue (“Department”) determined that an out-of-state retailer (“Retailer”) is required to collect use tax based on the activities of an in-state affiliate of the retailer. [Wash. Dept. of Rev., Decision Det. No. 10–0057 (2/20/11)].
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February 13, 2012
In Northeastern Pennsylvania Imaging Center v. Pennsylvania, the Supreme Court of Pennsylvania (“Court”) reversed a lower court decision and held that installed MRI and PET/CT scan systems should be treated as personal property for sales tax purposes. [No. 93 MAP 2009 (Pa. 2011)].
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