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Husch Blackwell LLP

New Jersey Proposes Rules Incorporating Parts of MTC's Public Law 86-272 Guidelines

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Public Law 86-272 (P.L. 86-272) was first adopted by the U.S. Congress in 1959 to address the business concerns of tax implications from traveling salesmen working in multiple states. To address these concerns, Congress used...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Commercial Activity Tax: Proposed Rule Allows Retroactive Consolidated Filing Election

In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT)....more

Schwabe, Williamson & Wyatt PC

Oregon CAT: First Round of Temporary Rules and Draft Rule Regarding Motor Vehicle Resale Certificates

Year-end was once again busy as we worked with clients to close transactions with December 31 deadlines. Adding to the hustle and bustle was the issuance of additional Oregon Commercial Activity Tax (“CAT”) guidance from the...more

Pillsbury Winthrop Shaw Pittman LLP

The CAT is Almost Out of the Bag! Oregon Releases First Set of Draft CAT Rules

State’s Department of Revenue seeks taxpayer input on draft rules for new “Commercial Activity Tax” effective January 1, 2020. The Oregon Department of Revenue has identified nearly three dozen issues stemming from its new...more

Brownstein Hyatt Farber Schreck

Treasury Releases Long-Anticipated Guidance on Taxation of Passthrough Entities

On Aug. 8, 2018, the Department of Treasury issued proposed regulations under Section 199A of the Internal Revenue Code (“Code”) regarding the 20-percent deduction for passthrough businesses. ...more

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