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Foster Garvey PC

Hobby Loss Rules Revisited

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With the Corporate Transparency Act hopefully in our rearview mirrors, I decided to take a brief break from my ongoing series on Subchapter S and report on a different topic. In the last few weeks, the Magistrate Division of...more

Eversheds Sutherland (US) LLP

Georgia’s 2024 legislative session: Sine Die tax legislation overview

The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax...more

Blank Rome LLP

A Lack of Transparency: Minnesota Edition

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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

Foster Garvey PC

What House Bill 4212 and Chief Justice Order No. 20-027 Mean for Oregon Taxpayers

Foster Garvey PC on

During the first special session of 2020, the Oregon legislature passed House Bill 4212 (“HB 4212”). Governor Kate Brown (the “Governor”) signed HB 4212 into law on June 30, 2020. HB 4212 extends the time periods that...more

Morrison & Foerster LLP

State + Local Tax Insights: Summer Issue 2018

Words Matter: Complying with State Tax Laws - Statutes mean what they say. As the late Justice Scalia once quipped, the proper role of the courts “is to apply the text, not to improve upon it.” However, revenue departments...more

Faegre Drinker Biddle & Reath LLP

Online Travel Company Did Not Owe Indiana Sales And Innkeeper’s Taxes For Facilitating Rental Of Hotel Rooms

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more

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