Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax Dispute Resolution & Litigation Summit, on the topic “U.S. Sales and Use Tax:...more
On December 3, 2018, the United States Supreme Court heard oral argument in Dawson v. Steager, a case addressing West Virginia’s personal income tax regime, which exempts state employee retirement benefits without offering...more
Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more
10/24/2018
/ Constitutional Challenges ,
Corporate Counsel ,
Internet Retailers ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Sales & Use Tax ,
Sales Tax ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Substantial Nexus
Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke as part of a Strafford webinar panel on August 9th, on the topic “State Corporate Income Apportionment: Key Fundamentals and Legislative...more
Yesterday, in South Dakota v. Wayfair, the United States Supreme Court abandoned its longstanding physical presence nexus standard for sales/use tax collection. From May 8, 1967 to June 21, 2018, under the Court’s precedents,...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke at Tax Executives Institute’s Tax School in Dallas, Texas, on April 25th. He discussed the South Dakota v. Wayfair oral argument, which occurred...more
At a recent New York tax conference, Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, discussed New York Corporate Tax Reform and likely audit issues.
Takeaways from the speech include:
Audits...more
In a surprising move amidst its continuing crack down on corporate inversions, the U.S. Treasury just proposed new regulations reflecting a broadly expanded approach to the practice of earnings stripping. Because an inversion...more
Corporate taxpayers that benefit from cost of performance sourcing face the unwelcome prospect of filing correctly under a state’s statute, yet later learning that a state revenue department is imposing an alternative...more