A New York State trial court has denied a motion filed by Sprint Nextel Corporation and its subsidiaries (Sprint) to dismiss a claim brought under the New York False Claims Act (FCA) alleging the company knowingly filed false tax returns and underpaid New York State sales taxes on fixed-rate monthly wireless telephone
New York
Sutherland SALT Shaker: June 2013 Digest
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We invite you to read our articles from June 2013 here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.
- VoIP—To Be or Not to Be a Telecommunications Company: Lower Court Reversed in Cable One Decision
The Arizona Court
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The Way You Credit Me, No New York, You Can’t Take That Away from Me
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Posted in New York, Noteworthy Cases
By Christopher Chang and Jack Trachtenberg
New York’s highest court has ruled that the state violated the Constitution when it retroactively denied tax credits to businesses under the 2009 amendments to the state’s Empire Zone Program. The Empire Zone Program is designed to stimulate private investment and job creation in designated areas throughout the state…
Sutherland SALT Shaker: May 2013 Digest
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We invite you to read all of our articles from May 2013 here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.
- California FTB Takes Harley-Davidson for a Ride: Securitization Subsidiaries Are Financial Corporations with Nexus in California
The California Superior
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Enterprise Portfolio Management: The Next Generation of New York Nontaxable Products
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By David Pope and Jack Trachtenberg
The New York State Department of Taxation and Finance has determined that a financial services firm is not subject to the New York State sales and use tax because the product being sold by the taxpayer constitutes a single, integrated, nontaxable service. The taxpayer provides its clients with investment…
Sutherland SALT Shaker: April 2013 Digest
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We invite you to read all of our articles from April 2013 here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.
- California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice
- The (True) Object
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To Be or Not to Be Investment Income? New York Division of Tax Appeals Rules on Nature of Dividend Income Used to Fund Equity Compensation Plan
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By Christopher Chang and Jack Trachtenberg
The New York State Division of Tax Appeals (DTA) ruled that the dividend income received by a taxpayer holding company from its minority ownership in a publicly traded corporation constituted “investment income” for purposes of New York’s Article 9-A franchise tax on business corporations. The holding company held stock…
“Inspirational Shopping” Does Not Create Income Tax Nexus in New York
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Posted in New York, Noteworthy Cases
By Mary Alexander and Andrew Appleby
The New York State Department of Taxation and Finance determined that a women’s apparel company’s “inspirational shopping” trips were not sufficient to be considered “doing business” in the state for corporate franchise tax purposes. Petitioner was a traditional remote seller headquartered outside of New York. Petitioner’s employees occasionally traveled…
Sutherland SALT Shaker: April 1, 2013
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We hope you enjoy this very special edition of the Sutherland SALT Shaker newsletter. In this issue:
- Click This!: New York Enacts Über Nexus Statute
- Compact Litigation Fallout
- Two States Expected to Join MTC Compact
- Lesser-Known Tax Council Convenes in South Georgia
- U.S. Supreme Court Defines De Minimis: “You’ll Know It When You Don’t See
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Sutherland SALT Shaker: March 2013 Digest
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As March comes to a close, we invite you to read all of our articles from the past month here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.
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