-
Dec 23, 2024 | 
jdsupra.com | Joshua M. Sivin
It should be obvious that a state may not impose sales tax where there is no sale. This maxim was reinforced in the case Asphalt Emulsion Industries LLC v. North Carolina Department of Revenue[1], 23 REV 04898 (N.C. OAH Nov. 21, 2024), where an administrative law judge found that transfers of property from an asphalt company to its parent without consideration did not constitute sales and therefore no sales tax was due.
-
Oct 23, 2024 | 
jdsupra.com | Joshua M. Sivin
In another challenge to New York’s so-called convenience of the employer rule (the “convenience rule”), an Administrative Law Judge (“ALJ”) recently issued a determination upholding application of the rule against a nonresident working for a New York company. In the Matter of the Petition of Bryant, DTA No. 830818 (Sept. 12, 2024).
-
Oct 17, 2024 | 
natlawreview.com | Joshua M. Sivin
In another challenge to New York’s so-called convenience of the employer rule (the “convenience rule”), an Administrative Law Judge (“ALJ”) recently issued a determination upholding application of the rule against a nonresident working for a New York company. In the Matter of the Petition of Bryant, DTA No. 830818 (Sept. 12, 2024).
-
Aug 19, 2024 | 
jdsupra.com | Joshua M. Sivin
In a recent case, a New York City Administrative Law Judge (“ALJ”) determined that the City’s unincorporated business tax (“UBT”) did not impose a second, discrete requirement that a deduction need be directly connected with business conduct without reference to the federal income tax deduction standard. In the Matter of the Petition of A&E Television Networks, LLC, TAT(H)20-32(UB) (July 2, 2024).
-
Aug 16, 2024 | 
natlawreview.com | Justin Allen |Christine Townsend |Craig Fields |Joshua M. Sivin
On August 14, 2024, the Committee on Foreign Investment in the United States (“CFIUS”) disclosed that it had assessed a $60 million penalty against T-Mobile US, Inc. (“T-Mobile”) in connection with unauthorized data access incidents following T-Mobile’s 2020 merger (the “Merger”) with Sprint Corporation (“Sprint”). CFIUS is a U.S. government interagency body with regulatory authority over certain investments by foreign persons in U.S. businesses that may pose risks to U.S. national security.
-
Aug 16, 2024 | 
natlawreview.com | Joshua M. Sivin
In a recent case, a New York City Administrative Law Judge (“ALJ”) determined that the City’s unincorporated business tax (“UBT”) did not impose a second, discrete requirement that a deduction need be directly connected with business conduct without reference to the federal income tax deduction standard. In the Matter of the Petition of A&E Television Networks, LLC, TAT(H)20-32(UB) (July 2, 2024).
-
Jun 21, 2024 | 
jdsupra.com | Joshua M. Sivin
Reversing a decision from a circuit court, the Arkansas Supreme Court held last month that a group of online travel companies (“OTCs”), including Hotels.com, Expedia, and Orbitz, were not liable for state and local gross receipts and tourism taxes (together, the “hotel taxes”), penalties, and attorneys’ fees and costs totaling over $45 million because the OTCs were not providing or furnishing accommodations to transient guests.
-
Jun 20, 2024 | 
natlawreview.com | Joshua M. Sivin
Reversing a decision from a circuit court, the Arkansas Supreme Court held last month that a group of online travel companies (“OTCs”), including Hotels.com, Expedia, and Orbitz, were not liable for state and local gross receipts and tourism taxes (together, the “hotel taxes”), penalties, and attorneys’ fees and costs totaling over $45 million because the OTCs were not providing or furnishing accommodations to transient guests.
-
Jun 20, 2024 | 
blankrome.com | Joshua M. Sivin
Alert The BR State + Local Tax Spotlight By Joshua M. SivinReversing a decision from a circuit court, the Arkansas Supreme Court held last month that a group of online travel companies (“OTCs”), including Hotels.com, Expedia, and Orbitz, were not liable for state and local gross receipts and tourism taxes (together, the “hotel taxes”), penalties, and attorneys’ fees and costs totaling over $45 million because the OTCs were not providing or furnishing accommodations to transient guests.
-
Apr 19, 2024 | 
jdsupra.com | Joshua M. Sivin
A recent decision from Arkansas’ highest court reversed a circuit court decision and found that when auto dealerships allowed employees and their families to use vehicles, it subjected the dealerships to sales tax, despite the fact that the vehicles remained available for sale to the public and, in fact, were subsequently sold to unrelated third parties. Arkansas Dep’t of Finance and Admin. v. Trotter Ford, Inc. et. al., 35CV-22-238 and 35CV-22-240 (Ark. 2024).
