Read our March 2017 posts on stateandlocaltax.com or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, and to submit your pet to be featured in our Pet of the Month, download the latest version of the Eversheds Sutherland SALT Shaker app.
- SALT Pet of the Month: Abby
This month, we are revisiting one of our prior Pets of the Month for a “Closer Look” follow up. This month we honor Abby Fulps, who previously shared her Pet of the Month glory with her sister Olive in 2012.
- Kentucky Court of Appeals Holds that Kentucky DOR Must Publish Final Rulings
The Kentucky Court of Appeals held that the Kentucky Department of Revenue must publish final administrative rulings, even when those rulings are not appealed to the Board of Tax Appeals.
- Sixth Circuit Holds that Federal Courts Had No Jurisdiction over Property Owners’ Constitutional Challenge to Foreclosure Sale
On February 10, 2017, the US Court of Appeals for the Sixth Circuit held in Wayside Church v. Van Buren County, 847 F.3d 812 (U.S. 6th Cir. 2017) that the Tax Injunction Act (TIA) and the principle of comity barred federal courts from hearing the taxpayers’ arguments that a Michigan county court’s foreclosure sale of their properties constituted an unconstitutional taking in violation of the Fifth Amendment of the US Constitution.
- Check Your Michigan Unitary Group Filings–LaBelle Is Final
Last week, the Michigan Department of Treasury issued a Notice to Taxpayers explaining its approach in administering the now final Michigan Court of Appeals decision in LaBelle Management, Inc. v. Department of Treasury, 888 N.W.2d 260 (Mich. Ct. App. 2016), leave to appeal denied by 889 N.W.2d 250 (Mich. 2017) (mem.).
- Bringing Broadband to the Boonies: Charge for Expanding Cable Network Exempt from New York Sales Tax
The New York State Department of Taxation and Finance issued an advisory opinion exempting from New York state sales tax a charge the petitioner paid to a cable company to cover the cable company’s costs to expand its cable network to bring broadband Internet to the petitioner’s rural location.
- Sale of Customer Reports Are Subject to Sales Tax in New York
The New York State Department of Taxation and Finance issued an advisory opinion concluding that a detailed report of customer behavior that includes both client-specific and industry-related information is a service subject to sales and use tax.
- It’s Not So Electric: Telecommunications Provider’s NYS Electricity Purchases Not Exempt Sales for Resale
A New York State Division of Tax Appeals administrative law judge (ALJ) determined that a telecommunications provider’s electricity purchases were not exempt from sales tax as sales for resale.
- Taxpayer’s Argument Does Not Hold Water: Wisconsin Court of Appeals Rules Pollution Remediation Services Taxable
The Wisconsin Court of Appeals for District III upheld the Tax Appeals Commission’s decision that separating dredged material from contaminated river water into its constituent parts for the purpose of water pollution remediation constitutes “processing” of tangible personal property and is therefore a taxable service.
- FEATURED EVENT: TEI’s Audits & Appeals Seminar
Eversheds Sutherland is delighted to participate in a full-day program on Managing State and Local Tax Controversies (May 3, 2017) during TEI’s 2017 Audits & Appeals Seminar. Register today and join us!