Shaking things up in state and local tax
Shaking things up in state and local tax
By Madison Barnett and Prenitss Willson
The Mississippi Supreme Court held that a casino operator was entitled to use tax credits—specifically, gambling license fee credits—earned by one combined group member to offset the entire combined group’s liability. Mississippi is generally a separate return state, but taxpayers may elect to file a post-apportionment, nexus-combined return. The…
By Christopher Chang and Andrew Appleby
In an action challenging the constitutionality of two New York flat highway taxes, a New York trial court ruled in favor of the taxpayer, denying a motion to dismiss filed by the New York State Department of Taxation and Finance. The taxpayer made clear in its opposition to the…
By Zachary Atkins and Timothy Gustafson
The Indiana Department of State Revenue issued two letters of findings in which it concluded that a multistate corporation and its subsidiary were not entitled to source their receipts from franchise agreements based on costs of performance (COP) for corporate income tax purposes. The parent corporation entered into franchise…
For every cat submitted as a potential SALT Pet of the Month via the Sutherland SALT Shaker app, we will donate $10 to Lost Dog & Cat Rescue Foundation: Helping Animals Find their Way Since 2001. Despite the lack of felines featured in the 2013 SALT Pet of the Year contest, we know…
By Madison Barnett and Timothy Gustafson
The Michigan Court of Appeals held that a provider of event planning and coordination services presented sufficient evidence to support its costs of performance sales factor sourcing method, under which it sourced services receipts to the location where the event occurred. Over the Department’s arguments that the taxpayer failed…
