Madison Ball

Mar 25, 2024 | lexology.com | Elizabeth S. Cha |Madison Ball

The Missouri Administrative Hearing Commission held that real-estate investment trust (REIT) dividends from sources within Missouri are deductible from Missouri income. The decision involved a REIT that generates income from mortgages secured by real property. The REIT made distributions of profits derived from sources within Missouri to its controlling interest holder.

Mar 20, 2024 | lexblog.com | Chelsea Marmor |Madison Ball

The Appellate Division affirmed the Tax Appeals Tribunal’s decision that a taxpayer was providing taxable information services for sales tax purposes. The taxpayer provided services that measured the effectiveness of its customers’ advertising campaigns. The services included a report analyzing surveys of customers/internet users and advice and recommendations for improving advertisement effectiveness. The court applied a rational basis standard of review and deferred to the Tribunal’s decision.

Mar 20, 2024 | lexology.com | Chelsea Marmor |Madison Ball

The Appellate Division affirmed the Tax Appeals Tribunal’s decision that a taxpayer was providing taxable information services for sales tax purposes. The taxpayer provided services that measured the effectiveness of its customers’ advertising campaigns. The services included a report analyzing surveys of customers/internet users and advice and recommendations for improving advertisement effectiveness. The court applied a rational basis standard of review and deferred to the Tribunal’s decision.

Feb 22, 2024 | lexblog.com | Scott Wright |Madison Ball

On January 25, 2024, the New York State Supreme Court Appellate Division ruled against the taxpayer, finding that the taxpayer’s equipment did not qualify for exclusion from real property tax. Taxpayer, SLIC Network Solutions, provides internet, telephone and cable television services via fiber-optic cables to customers throughout New York State.

Feb 12, 2024 | theaquinian.net | Madison Ball

There’s a new game where you run around catching colourful creatures in spheres and use them to fight other players. Do you think I am talking about Pokémon? You wouldn’t be the first. The game I’m describing is actually Palworld, which has quickly garnered over two million players to date and has held a spot at the top of the gaming charts on Steam. It is currently being called “Pokémon with guns” by some users.