It is estimated that over 80 percent of tax cases settle before a hearing is held. While this is generally a positive result for both taxpayers and Departments of Revenue, sometimes the fine print is overlooked—especially...more
One of the first rules of business is that you don’t leave money on the table. That adage is equally important in tax matters. Taxpayers can leave behind funds by failing to follow the rules. The importance of compliance with...more
No one can accurately claim that state taxes are simple—especially sales taxes. That is particularly highlighted with respect to sales tax refunds. For retail sales, the party to the sale transaction that can claim the refund...more
Departments of Revenue are notorious for treating their guidance as the final and absolute word on an issue. However, that doesn’t mean that they are always right. The recent decision of the Oregon Tax Court in Microsoft...more
Oftentimes companies are on the defense in establishing that they are not operating a unitary business to avoid excessive taxation by a State. Yet, there are occasions when companies take the offense—and are successful. In...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
The South Dakota Supreme Court recently analyzed the four-part Complete Auto test to determine if the State’s use tax results in a burden on interstate taxation in Ellingson Drainage, Inc. v. South Dakota Department of...more
Taxpayers and practitioners are often stymied by the lack of clarity or other information provided by state departments of revenue on tax issues. While the limited information can be understandable when a department does not...more
Over the years, taxpayers have argued that an assessment is barred by a claim of equal protection under the Fourteenth Amendment. A recent Tennessee Court of Appeals case highlights the difficulties that taxpayers face in...more
The general rule of thumb for nonresidents has long been that nonresidents can only be taxed by a state on income earned in that state (i.e., source income). Seems simple enough, right? As every state tax professional knows,...more
A mobile workforce has countless benefits. However, there are many tax consequences that accompany it. While many taxpayers hoped for a federal solution to some of the tax issues created by a mobile workforce, some states...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
Ascertaining where services are rendered has been a challenge faced by numerous companies operating throughout the United States. For example, for Louisiana corporate franchise tax purposes, revenue from certain services is...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
Both states and taxpayers have struggled with how to correctly source service receipts for apportionment purposes. The myriad of state sourcing provisions certainly do not add any clarity to the issue. Muddying the waters...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
In the post-Wayfair age, the challenges to a jurisdiction’s ability to tax have decreased. However, the pandemic brought a slew of new tax considerations and emergency rules and legislation, which have resulted in a steady...more
In June, New Hampshire enacted legislation in an attempt to limit other states from taxing its residents’ income. Specifically, H.B. 1097 provides that “compensation earned or received by residents of the state of New...more
Determining the location of a person’s domicile is a fact-intensive inquiry—with potentially large tax consequences. For example, take the recent Kansas Supreme Court decision in Bicknell v. Kansas Department of Revenue, No....more
For years, departments of revenue have interpreted their states’ sourcing statutes to use a market-state approach. Those attempts have ranged from reasonable interpretations to outlandish ones. Recently, the Texas Supreme...more
It is without question that when the Washington Legislature enacted the Business & Occupation surtax on financial institutions with consolidated net income of at least one billion dollars, the Legislature had a discriminatory...more
Back in the “good old days,” penalties were only imposed to punish some nefarious conduct—for example, when a person “hid” funds offshore or purposefully failed to pay the tax due. By definition, a penalty is a punishment....more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
The Washington Supreme Court recently reviewed the much-maligned additional Business & Occupation (“B&O”) tax on certain financial institutions. Washington Bankers Ass’n v. Dep’t of Revenue, No. 98760-2 (Wash. Sept. 30, 2021)...more