Corporate Taxes, Constitutional Challenges, State Taxes

A “Source” of Consternation? The Taxation of Telecommunications Companies in Florida

Akerman LLP - SALT Insights on 4/11/2025

Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from...more

STF Establishes Non-Incidence of ISS on Commissioned Manufacturing Activities

Mayer Brown on 3/12/2025

The Brazilian Supreme Court (STF) decided that the Tax on Services’ (ISS) non-levy on toll commissioned manufacturing activities, whenever these activities refer to the intermediary activities of a production cycle. The...more

[Podcast] NJ Nexus Initiative & Seattle Payroll Tax Update

BakerHostetler on 7/2/2021

New Jersey is coming after taxpayers for years before 2019 based on information on combined group reports. From June 15 to October 15, 2021, the state will be offering certain benefits to taxpayers who come forward for years...more

MoFo New York Tax Insights - Volume 10, Issue 5

Morrison & Foerster LLP on 5/8/2019

2019-20 NYS BUDGET ENACTED, INCLUDING REAL ESTATE TRANSFER TAX INCREASES - On April 12, 2019, Governor Andrew M. Cuomo signed into law the New York State Budget Bill for the State’s 2019-20 fiscal year, which began on April...more

MoFo New York Tax Insights - Volume 10, Issue 1

Morrison & Foerster LLP on 1/9/2019

THE TOP 10 NEW YORK TAX HIGHLIGHTS OF 2018 - Once again, we present our annual list of what we considered the Top 10 New York tax highlights of 2018. 1. Court of Appeals Agrees to Hear Tax Department’s Appeal Involving...more

Lawsuit Seeks Repeal of 2017 Pennsylvania Tax Act

Ballard Spahr LLP on 2/26/2018

A group of Pennsylvania fireworks sellers recently filed a complaint in Commonwealth Court, challenging whether the Pennsylvania General Assembly properly enacted Act 43 of 2017 (the 2017 Tax Act). ...more

Mississippi Supreme Court Finally Disconnects The Line On Dividend Exclusion Statute In The AT&T Case

Butler Snow LLP on 11/10/2016

In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more

Corporate Taxes › Constitutional Challenges › State Taxes