A Pinch of SALT: State Tax Treatment of a 'Manufacturer'
Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of...
View ArticleMarch 2013 - SALT Shaker Newsletter
In this issue: - Delivered by Independent Contractors, Undelivered by P.L. 86-272: Order Fulfillment Activities Subject Out-of-State Seller to New York Corporation Franchise Tax - Everything’s Bigger...
View ArticleSutherland SALT Shaker: April 2013 Digest
In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate...
View ArticleSST Governing Board Considers "Best Practices" Matrix and Marketplace...
The Streamlined Sales Tax Governing Board (SSTGB), as well as its State and Local Advisory Council (SLAC) and Business Advisory Council (BAC), assembled in Minneapolis this week to discuss a number of...
View ArticleSutherland SALT Shaker: May 2013 Digest
In this issue: - California FTB Takes Harley-Davidson for a Ride: Securitization Subsidiaries Are Financial Corporations with Nexus in California - “Tut-Tut,” Long Beach: California Supreme Court...
View ArticleSutherland SALT Shaker: July 2013 Digest
In this issue: - Arizona: Software Licenses Determined to Be Personal Property Rentals - Rent-a-Cloud: Arizona’s Transaction Privilege Tax Applies to Receipts from the Temporary Use of Online Software...
View ArticleLegal Alert: New York Tax Reform to Impact Captive Insurance Companies
In January, New York Governor Andrew Cuomo proposed broad corporate tax reform in his budget bill, which is currently winding its way through the legislature. The most significant proposal is a shift...
View ArticleMTC Executive Committee Advances Significant Part of UDITPA Rewrite
On Thursday, May 8, the Multistate Tax Commission’s (MTC) Executive Committee (Committee) met in Washington, DC. During the meeting the Committee voted to advance its amendments to the Multistate Tax...
View ArticleMTC Launches Transfer Pricing Effort
On June 2, the Arm’s Length Advisory Group (the Group) of the Multistate Tax Commission (MTC) met in St. Louis, Missouri, to begin the process of developing a multistate arm’s length pricing adjustment...
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