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Fees State Taxes

Kilpatrick

5 Key Takeaways | Basics of Sales and Use Tax

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Kilpatrick’s David Hughes recently spoke at the 2025 Sales Tax Institute in Chicago. He addressed numerous issues related to sales and use tax....more

Orrick, Herrington & Sutcliffe LLP

Washington State enacts provisions to allow companies to deduct interchange fees

On May 20, the governor of Washington State signed into law HB 2020 which amends the state’s tax laws to exclude interchange fees from the business and occupation tax. The legislation stemmed from a lawsuit where a company...more

Adams & Reese

What to Know About Licensing and Selling Under Tennessee’s New Hemp Derived Cannabinoid Law

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Tennessee enacted new legislation governing HDC - hemp derived cannabinoids, the state’s term for legal CBD and hemp that contains less than 0.3% THC. The new law does not take effect until January 1, 2026...more

Benesch

Pick A State, But Not Just Any State: Key Considerations For Motor Carriers and Private Fleet Operators When Choosing Which State...

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Motor carriers and private fleet operators need to weigh several critical factors when deciding where to register and plate their motor vehicles and equipment (trailers, flatbeds, tanker units, etc.).  Selecting the right...more

Cadwalader, Wickersham & Taft LLP

Location, Location, Location: New York’s Apportionment Rules for Investment Managers

New York State recently issued final corporate franchise tax regulations for sourcing income (the “Regulations”), including specific sourcing rules for service fees paid by passive investment customers (“PICs”) to investment...more

Jones Day

Pennsylvania Court Strikes Down Participation in the Regional Greenhouse Gas Initiative

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On November 1, 2023, the Pennsylvania Commonwealth Court held that the rulemaking entering Pennsylvania into the Regional Greenhouse Gas Initiative ("RGGI") violated the state constitution. The decision upends regulatory...more

Troutman Pepper Locke

California AG Petitions State Court for Order to Seize Assets From an Unlicensed Cannabis Dispensary

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California Attorney General (AG) Rob Bonta is asking the Los Angeles County Superior Court to enter a civil forfeiture order allowing the state to collect unpaid taxes and fees from an unlicensed marijuana business by seizing...more

McNees Wallace & Nurick LLC

Department of Revenue Issues Pennsylvania Sales and Use Tax Letter Ruling No. SUT-20-001 – Regarding Taxation of Membership Fee

On January 31, 2020, the Pennsylvania Department of Revenue (“Revenue”) issued Letter Ruling No. SUT-20-001, which concluded that the taxability of a membership fee in a professional association depends upon what a member...more

Foley & Lardner LLP

CMS Proposes Enhanced Scrutiny over Medicaid Supplemental Payments

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On November 18, 2019, the Centers for Medicare & Medicaid Services (CMS) proposed changes to federal Medicaid rules that, if implemented, would affect billions of dollars of Medicaid payments nationwide, creating new...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 5, Issue 8 - August 2014

In This Issue: - Department Releases New Nonresident Audit Guidelines to Address Gaied - Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax Credit ...more

Williams Mullen

Southeast State & Local Tax: Important Developments - November 2013

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

Spilman Thomas & Battle, PLLC

Are You Using Your Holding Company?

Many banks formed holding companies in the late 1980s and 1990s. They had various reasons for doing this. Some formed a holding company to hold subsidiaries providing nonbank activities. Some used the holding company to...more

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