Richard C. Call
Subscribe to Richard C. Call's PostsRichard C. Call focuses his practice on state and local tax litigation before administrative and judicial bodies, at all levels and in multiple states, with respect to income, franchise, gross receipts, and sales and use taxes. He also advises clients on the state and local tax consequences of business restructurings, as well as the impact of new state legislation on current business operations. Read Richard C. Call's full bio.
Texas Governor Signs Bill Exempting Medical Billing Services from Sales Tax
By Richard C. Call and Jonathan C. Hague on May 4, 2021
Posted In Insurance Tax, Sales Tax, Texas
Texas Governor Greg Abbott has signed HB 1445 into law, making “medical or dental billing services” exempt from sales tax. Under the statute, a “medical or dental billing service” is defined as “assigning codes for the preparation of a medical or dental claim, verifying medical or dental insurance eligibility, preparing a medical or dental claim...
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Wisconsin Court of Appeals Rules That Department Cannot Deny John Deere DRD Because of the Department’s Prior Guidance on Foreign Distributions
By Jane Wells May, Richard C. Call and Jonathan C. Hague on Feb 26, 2021
Posted In Local Tax, Nationwide Importance, Wisconsin
The Wisconsin Court of Appeals, District IV, issued its decision in Wisconsin Department of Revenue v. Deere & Company, regarding the treatment of distributions from foreign partnerships that are treated as corporations for federal tax purposes. There were two questions presented in the case. The first issue was whether distributions received by John Deere qualified...
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New York Issues Much-Anticipated Guidance on Taxation of Telecommuting Employees
By Richard C. Call and Arthur R. Rosen on Oct 23, 2020
Posted In Income Tax, Local Tax, Massachusetts, Nationwide Importance, New Hampshire, New Jersey, New York
Since the outset of the COVID-19 pandemic and work-from-home mandates, New York employers and their nonresident employees have been waiting for the Department of Taxation and Finance to address the million-dollar question: Do wages earned by a nonresident who typically works in a New York office but is now telecommuting from another state due to...
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State Tax Incentives, Clawbacks and COVID-19
By Richard C. Call on Apr 28, 2020
Posted In Incentives, Nationwide Importance
Through various state and local tax incentives, many businesses have committed to grow their employee count or make substantial capital expenditures. Not surprisingly, companies may fall short on delivering those objectives in the short run. Long-terms plans may also need to change drastically. Companies should carefully consider the terms of their agreements with states to...
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What Is Minimal Substantial Nexus?
By Arthur R. Rosen and Richard C. Call on Jul 13, 2017
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Can a seller have nexus with a state – so as to be obligated to collect and remit that state’s sales and use taxes – only in connection with certain sales that seller makes into that state? In this article, the authors explore the concept that only certain transactions may be subject to that obligation,...
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Massachusetts Department of Revenue Repeals Directive 17-1
By Arthur R. Rosen and Richard C. Call on Jun 29, 2017
Posted In Constitutional Issues, Massachusetts, Nexus, Procedure, Sales Tax, Transaction Taxes
The Massachusetts Department of Revenue (Department) has just issued Directive 17-2 revoking Directive 17-1 which adopted an economic nexus standard for sales tax purposes. Directive 17-2 states that the revocation is in anticipation of the Department proposing a regulation that would presumably adopt the standards of Directive 17-1. It appears that the Department took seriously, perhaps...
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Massachusetts DOR Sending Letters to Sellers Regarding July 1 Effective Date of Economic Nexus Directive
By Arthur R. Rosen and Richard C. Call on Jun 28, 2017
Posted In Constitutional Issues, Massachusetts, Nexus, Procedure, Sales Tax, Transaction Taxes
Recently, the Massachusetts Department of Revenue (Department) sent letters to several companies regarding Directive 17-1. The Directive announces a “rule” requiring remote internet sellers to register for and begin collecting Massachusetts sales and use tax (sales tax) by July 1, 2017, if they had more than $500,000 in Massachusetts sales during the preceding year. The...
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Massachusetts’ First Really Good Amnesty Program Since 2002
By Richard C. Call and Scott M. Susko on May 5, 2016
Posted In Audits, Interest and Penalties, Massachusetts, Procedure
The Massachusetts Department of Revenue (Department) is widely promoting a new amnesty program with significant taxpayer benefits. Our experience with Massachusetts amnesty suggests that this is the broadest program offered by the Department since 2002. Individual and business taxpayers may participate in the program for taxes due on or before December 31, 2015. To participate...
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Massachusetts Court Holds Department of Revenue’s Guidance to Be Unreasonable
By Richard C. Call and Scott M. Susko on Apr 22, 2016
Posted In Incentives, Income Tax, Massachusetts, Procedure
Northeastern University, the Trustees of Boston University, Wellesley College and 131 Willow Avenue, LLC prevailed in their appeal of the Massachusetts Department of Revenue’s (the Department) rejection of their Brownfields tax credit applications in Massachusetts Superior Court. 131 Willow Avenue, LLC v. Comm’r of Revenue, 2015 WL 6447310 (2015). The taxpayers argued, and the court...
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Massachusetts Department of Revenue Introduces Pilot Voluntary Disclosure Program
By Richard C. Call and Scott M. Susko on Feb 8, 2016
Posted In Audits, Income Tax, Local Tax, Massachusetts, Procedure, Sales Tax
The Massachusetts Department of Revenue (the Department) released a draft administrative procedure introducing a pilot Voluntary Disclosure Program (the Program) for the settlement of uncertain tax issues for business taxpayers on January 19. The Department introduced this Program in response to a suggestion made by Scott Susko, an author of this article, and another practitioner,...
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