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State Taxes › Fees › Business Taxes

Orrick, Herrington & Sutcliffe LLP

Washington State enacts provisions to allow companies to deduct interchange fees

Orrick, Herrington & Sutcliffe LLP on

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

Cadwalader, Wickersham & Taft LLP

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

Cadwalader, Wickersham & Taft LLP on

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

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