On February 7, 2022, the Ohio Court of Appeals upheld the constitutionality of a statute providing that, during the duration of a stay-at-home order issued by the Governor related to the COVID-19 pandemic, and for thirty days after its end, any day on which an employee works from home because of the order shall be
Colorado unitary and digital products bills passed out of first committee
On May 14, 2021, the House Finance Committee passed HB21-1311 and HB21-1312, but not without noteworthy amendments changing certain aspects of both bills.
HB21-1311, as introduced, would have repealed Colorado’s unique “3 of 6” test for determining C corporations that can be included in a combined report, and required “members of a unitary business” to
Colorado bills propose to adopt unitary combined reporting, add tax-haven provisions, and amend the definition of TPP to include digital goods
Colorado House Bill No. HB21-1311
On May 10, 2021, Colorado House Bill No. HB21-1311 was introduced, which if enacted would make sweeping changes to Colorado’s unique combined reporting regime. Specifically, for tax years beginning on or after January 1, 2022, the bill would repeal the states’s unique “3 of 6” test for determining C corporations
A real SOL situation: New York Tax Appeals Tribunal dismisses case for untimely filing
On April 15, 2021, the New York Tax Appeals Tribunal (“Tribunal”) dismissed a taxpayer’s exception to an order of an Administrative Law Judge (“ALJ”) on the grounds that the exception was not timely filed. The Tribunal determined that the ALJ’s order was properly mailed to the taxpayer on June 11, 2020, that an exception to
New York Appellate Division holds compensation paid to both client facing and back office employees must be accounted for in computing NYC receipts factor
The New York State Supreme Court, Appellate Division, affirmed a New York City Tax Appeals Tribunal decision regarding the proper method for calculating a corporation’s receipts factor for General Corporation Tax purposes. The corporation offered a subscription-based service that allowed its clients access to experts and consultants in a broad variety of disciplines, and access
For Your Eyes Only: New York Advises that Database Service is not Subject to Sales Tax
The New York Commissioner of Taxation and Finance issued an Advisory Opinion explaining that a petitioner’s service that allows customers to access its database and run reports of the customers’ data is not subject to sales tax. The petitioner enters into agreements with customers to maintain their fleet of vehicles, and the petitioner compiles data
Webcast: New York SALT Update
New York Governor Andrew Cuomo released his Fiscal Year 2022 budget and accompanying legislation on January 19, 2021 (the Budget Bill). In this webcast, Eversheds Sutherland attorneys Ted Friedman, Michael Hilkin and Chelsea Marmor analyze the state tax implications of the Budget Bill, along with recent New York litigation developments and Department of Taxation and
Intangible Impact: New Mexico Court of Appeals Excludes Power Purchase Agreement from Valuation of Electric Plant
On January 6, 2021, the Court of Appeals of New Mexico held that a power purchase agreement (PPA), entered into by a wholesale electricity generator to secure compensation in exchange for providing electricity, constituted intangible property that is not subject to property taxation and cannot be included in the value of the wholesaler’s electric plant
New York Appeals Deadlines
In this episode we discuss, “A Call for Clarity – New York Appeals Deadlines,” an article featured in Tax Notes and written by Ted Friedman, Counsel, Michael Hilkin, Counsel, and Peter Hull.
Two of these authors, Michael Hilkin and Peter Hull, join host Chris Lee, an Associate in the Atlanta Office, to discuss
New York Slice: New York’s Minimalist Approach to Discovery in Tax Matters
The New York Division of Tax Appeals (DTA) recently issued order that highlights the unique discovery rules that apply in the litigation of New York tax matters. These rules differ substantially from other states that offer more expansive discovery options when taxpayers appeal state tax assessments or denials of refund claims.
On Sept. 3, 2020