Point-of-Sale Finance Series: Unpacking Leases and RTO Models — The Consumer Finance Podcast
Law School Toolbox Podcast Episode 512: Listen and Learn -- Landlord/Tenant Law (Part 2) - Assignments and Subletting
REFRESH Real Estate Leasing Tips for Nonprofits
Key Lease Work Letter Issues When the Landlord Is Doing the Work
Real Estate Leasing Tips for Nonprofits
SDNY Chooses “Time Approach” to Calculating Lease Termination Damages Collectible Against a Bankrupt Estate
Effective Lease Negotiations for Healthcare Practices
ASC 842: Private Companies On The Clock After Delay
Lease Negotiations – Interview with Jeff Moerdler, Member, Mintz Levin
Taking it Seriously: Unusual Lease Violations in Virginia
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
Unlike most states, Maine taxes lessors on their purchase of tangible personal property for lease or rental, but generally does not tax lease and rental payments. Starting January 1, 2025, however, Maine will join the vast...more
On August 7, the Chicago Department of Finance delayed the effective date of the imposition of the Personal Property Lease Transaction Tax (the Lease Tax) on cloud computing services from September 1, 2015, to January 1,...more
A new ruling by the City of Chicago, the Personal Property Lease Transaction Tax Ruling #12 (June 9, 2015), takes a broad view of how its whopping 9 percent tax applies to cloud-based services. Providers of information...more
If you are ever waiting in line for portable toilet facilities at the St. Patty’s Day Parade and in need of something to think about, consider the property and service you are about to use: Is it the lease of tangible...more
The Illinois General Assembly recently passed HB 2317, which, if signed by Governor Quinn, will subject motor vehicle leases of more than one year to Illinois Retailers’ Occupation (Sales) Tax on each lease payment. This is a...more
As with many states, Alabama provides an exemption from its sales and use tax if tangible personal property is purchased for the purpose of leasing or renting it to a third party. Alabama Code sections 40-23-1 and 40-23-63(4)...more