State Taxes, Tax Appeals, Sales & Use Tax

California Office of Tax Appeals Denies Occasional Sale Exemption from Sales Tax to Dental Practice

Blank Rome LLP on 8/25/2025

In a recently released, nonprecedential decision, the California Office of Tax Appeals (“OTA”) upheld a sales tax assessment of nearly $1 million against an owner/operator of dental practices, finding that the sale of the...more

Ohio Sales / Use Tax: BTA Determines Utility Poles Used for Camera Enforcement Were Business Fixtures, Not Real Property, and...

Buckingham, Doolittle & Burroughs, LLC on 8/21/2025

Since the poles were personal property (i.e., business fixtures), the taxpayer’s purchase was subject to Ohio sales / use tax unless an exemption applied. In Conduent State & Local Solutions, Inc. v. Harris, Ohio BTA Case No....more

New York Tax Appeals Tribunal Upholds Responsible Person Assessment

Blank Rome LLP on 10/20/2023

It happens far too often that states like New York conduct sales and use tax audits of large companies and at the end of the audit, in addition to issuing an assessment of additional tax due to the company, they issue a...more

Louisiana Parishes Don’t Have Home Court Advantage on Appeal

Blank Rome LLP on 11/18/2022

We have so often heard adversaries incorrectly assert that their agencies can be judge and prosecutor in their own cause. The saying is as old as the hills that “no man shall be a judge in his own cause.” Exec. Comm’n on...more

MoFo New York Tax Insights Volume 11, Issue 2

Morrison & Foerster LLP on 2/4/2020

Welcome to the latest issue of New York Tax Insights. In this issue we cover: Decisions from both the Appellate Division and the NYS Tax Appeals Tribunal holding it was unconstitutional to apply the April 2009 QEZE...more

Ohio sales / use tax: Statute expanding oil & gas exemption applies retroactively to purchases of hydraulic fracturing equipment

Buckingham, Doolittle & Burroughs, LLC on 12/31/2019

The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more

Pa. 2017 Tax Bill Changes Withholding Requirements, Sales Tax, Corporate Income Tax, and Tax Appeal Procedure

Ballard Spahr LLP on 11/10/2017

The Tax Bill signed by Governor Tom Wolf on October 30, 2017 made several significant changes to Pennsylvania tax laws that are estimated to generate additional revenue for the Commonwealth. Notable changes under the new law...more

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