The New York State Tax Appeals Tribunal affirmed an Administrative Law Judge determination that two taxpayers remained New York residents because the taxpayers did not establish that they had changed their domicile to Florida during the relevant tax years. Because the taxpayers spent “more than 30 but less than 184 days in New York,” the
Demystifying the settlement of California tax controversies
Understanding—let alone navigating—the layers of bureaucracy is no small feat for taxpayers that seek to resolve a California tax controversy, whether through administrative protest and appeals processes or by means of settlement negotiations.
In many states, the counterpart from the department who handles a taxpayer’s protest or appeal also has authority to negotiate a settlement.
Washington Department of Revenue finds sales tax must be collected on sales of renewable energy equipment
The Washington Department of Revenue upheld a retail sales tax assessment on a taxpayer who failed to collect retail sales tax on sales to a renewable energy company. The taxpayer stated that it did not collect tax on certain sales because it believed that the energy company qualified for the exemption provided by Wash. Rev.
2022 TEI Region 8 Annual Conference
For more information and to register, click here.
View and learn more about past and upcoming events and presentations
Booted out of Indiana: Indiana DOR finds that parent holding company has no nexus for combined return
The Indiana Department of Revenue found that a holding company was properly excluded as a member of its affiliates’ financial institutions tax (FIT) combined group return because the company failed to establish nexus with the state. The Department also decided that for purposes of the FIT, there is no distinction between business and nonbusiness income.
Washington finds B&O tax applies to transfer pricing payments
The Washington Administrative Review and Hearings Division (the Division) of the Department of Revenue held that payments between affiliated entities could not be deducted from “gross income” subject to the business and occupation tax (B&O Tax). Each of the taxpayers, three affiliated entities falling under the same parent company umbrella with each providing investment management
Louisiana Court of Appeal overrules uneven application of franchise fees
The Louisiana Court of Appeal, Second Circuit ruled that a city franchise fee imposed on a telecommunications company was discriminatory in violation of the federal Telecommunications Act of 1996 (the “Act”) where the fee was charged to a taxpayer pursuant to a bilateral contract but not charged to the taxpayer’s competitor.
The city brought a
No small potatoes: taxpayer domiciled in Idaho despite not residing in the state
The Idaho State Tax Commission found an individual taxpayer remained domiciled in the state and thus liable for Idaho individual income taxes where there was no evidence he ever abandoned his Idaho domicile. The taxpayer was audited and issued a notice of deficiency determination because the taxpayer did not file a tax return in Idaho
New York Tax Appeals Tribunal rules mandatory S corporation election triggered based on IRC definition of income
On May 17, 2021, the New York Tax Appeals Tribunal (Tribunal) held that when determining whether a New York C corporation must mandatorily elect to be treated as an S corporation as a result of the investment ratio test provided by New York Tax Law § 660(i), such test requires that “federal gross income” adopt
California’s attempt to extend transfer pricing to sales tax
Sales taxes are imposed by all but five states. While the types of sales that are subject to tax vary significantly by state, virtually all sales tax states look to the actual consideration paid by the buyer to the seller to determine the sales price. Despite this long-standing and almost uniform measure of the sales