McDermott Will & Emery
Subscribe to McDermott Will & Emery's PostsFinancial Statement Countdown for Remote Sellers Selling into Alabama
By McDermott Will & Emery, Diann Smith and Stephen P. Kranz on Dec 16, 2015
Posted In Alabama, Nationwide Importance, Nexus, Sales Tax
Remote sellers making sales into Alabama have until January 1, 2016, to begin collecting sales tax regardless of their physical presence in the state or consider whether there is any impact on financial statement issues as a result of non-collection. This summer, the Alabama Department of Revenue issued a surprising new regulation, § 810-6-2-.90.03. This...
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McDermott Partner Featured on The Kojo Nnamdi Show
By McDermott Will & Emery on Dec 16, 2015
Posted In Nationwide Importance, Sales Tax
Yesterday, McDermott Will & Emery partner Steve Kranz was a featured guest on WAMU 88.5’s The Kojo Nnamdi Show, one of NPR’s most prestigious talk radio shows in the greater Washington, DC area. Kranz participated in this week’s Tech Tuesday segment titled “Taxing Your Online Shopping Spree” which focused on the current state of internet...
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Happy Holidays from McDermott’s SALT Practice
By McDermott Will & Emery on Dec 1, 2015
Posted In Nationwide Importance
In our holiday tradition, as a thank you to all of our Inside SALT readers and subscribers, we are pleased to present our annual Inside SALT Crossword Puzzle Contest. We hope you’ll enjoy this little diversion that tests your knowledge of key state and local tax developments this year. To enter, please download and print...
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Tax Haven List Repealed by D.C. Council
By McDermott Will & Emery, Diann Smith, Eric D. Carstens and Stephen P. Kranz on Nov 3, 2015
Posted In District of Columbia, Income Tax
After being in effect for only a week, the Council of the District of Columbia (Council) unanimously enacted legislation today that will repeal the list of tax haven jurisdictions specifically enumerated in the D.C. Code. The legislation, titled the Fiscal Year 2016 Second Budget Support Clarification Emergency Amendment Act of 2015 (Act), was introduced on...
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Precedential Cloud Victory in Michigan Court of Appeals
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Oct 30, 2015
Posted In Audits, Michigan, Nationwide Importance, Sales Tax, Transaction Taxes
On Tuesday, a three-judge panel sitting for the Michigan Court of Appeals unanimously affirmed a lower court decision finding that the use of cloud-based services in Michigan is not subject to use tax in Auto-Owners Ins. Co. v. Dep’t of Treasury, No. 321505 (Mich. Ct. App. Oct. 27, 2015). While there have been a number of...
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Hut, Hut, Phlmph — Florida Judge Denies Dismissal of Tax on Delivery Charges Lawsuit
By McDermott Will & Emery, Diann Smith and Stephen P. Kranz on Sep 10, 2015
Posted In Florida, Sales Tax
In the latest development in the Florida litigation regarding the taxation of delivery charges, Judge Jack Tuter of the 17th Judicial Circuit Court of Florida determined that the complaint against Pizza Hut was sufficient to withstand a motion to dismiss for failure to state a claim. Order, Lauren Minniti v. Pizza Hut of America, No....
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How Far Back Can a Back Tax Go? Petition for Certiorari in Hambleton Asks Supreme Court to Right Unjust Retroactivity
By McDermott Will & Emery on Jul 14, 2015
Posted In Constitutional Issues, Nationwide Importance
Retroactivity is an endemic problem in the state tax world. In this year alone, we have seen retroactive repeal of the Multistate Tax Compact (MTC) in Michigan, as well as significant retroactivity issues in New York, New Jersey and Virginia. But after decades of states changing the rules on taxpayers after-the-fact, relief may be on...
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Join McDermott Partners at the NYU SPS 2015 Summer Institute in Taxation
By McDermott Will & Emery on Jul 1, 2015
Posted In False Claims Act, Income Tax, Nationwide Importance, Nexus, Sales Tax
July 13-24, 2015 New York, NY Join today’s leading national and international tax authorities, including McDermott partners Art Rosen, Peter Faber, Alysse McLoughlin and Mary Kay Martire, for the NYU SPS 2015 Summer Institute in Taxation. The institute will feature a series of in-depth sessions on state and local taxation, partnerships, consolidated returns, trusts and estates, federal...
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House Judiciary Committee Approves Three State Tax Bills
By McDermott Will & Emery, Arthur R. Rosen, Eric D. Carstens and Stephen P. Kranz on Jun 18, 2015
Posted In Constitutional Issues, Income Tax, Local Tax, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Yesterday, on June 17, 2015, three state tax bills were favorably reported to the United States House of Representatives (House) by the House Judiciary Committee (House Judiciary) after considering each during a half-day markup. The bills that were advanced included: (1) the Mobile Workforce State Income Tax Simplification Act (Mobile Workforce, H.R. 2315); (2) the...
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Remote Transactions Parity Act Introduced in the U.S. House
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jun 15, 2015
Posted In Audits, Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Today, Representative Jason Chaffetz introduced H.R. 2775, the Remote Transactions Parity Act of 2015 (RTPA), in the United States House of Representatives (House). The RTPA addresses the Internet sales tax issue using the structure of the Marketplace Fairness Act (MFA), which passed the Senate in 2013 and was re-introduced earlier this year. Although the RTPA retains...
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