Perry Cooper

1 day ago | news.bloomberglaw.com | Perry Cooper |Richard Tzul

Clarity needed on ‘sham transaction’ doctrine, company saidNo legitimate reason for it to create subsidiary, state arguedSkechers USA Inc.'s decision to hand over its intellectual property to a holding company was done solely for the sake of tax avoidance, an appeals court ruled in an unpublished opinion.

1 month ago | news.bloombergtax.com | Perry Cooper |Laura Mahoney

A bill on Washington Gov. Bob Ferguson’s desk intended to resolve uncertainty about a business and occupation tax deduction for investments doesn’t go as far as some attorneys who represent taxpayers would like. The investment provision is one of many related to the B&O tax in a bill lawmakers approved (H.B. 2081) before adjourning for the year on April 27.

1 month ago | news.bloomberglaw.com | Perry Cooper |Laura D. Francis

The US Supreme Court should use a dispute over a Georgia tax on strip clubs to clarify its First Amendment jurisprudence on what makes a law content-based versus content-neutral, groups backing opponents of the tax told the justices Wednesday. The amicus briefs support the Georgia Association of Club Executives, which asked the justices to overturn a 2024 Georgia Supreme Court ruling that the tax doesn’t violate the right to free speech.

1 month ago | news.bloomberglaw.com | Perry Cooper |Laura D. Francis

The US Supreme Court should use a dispute over a Georgia tax on strip clubs to clarify its First Amendment jurisprudence on what makes a law content-based versus content-neutral, groups backing opponents of the tax told the justices Wednesday. The amicus briefs support the Georgia Association of Club Executives, which asked the justices to overturn a 2024 Georgia Supreme Court ruling that the tax doesn’t violate the right to free speech.

Feb 19, 2025 | news.bloombergtax.com | Richard Tzul |Perry Cooper

The Gap Inc., Kohl’s Corp. and other retailers didn’t violate a state consumer protection law when they collected sales tax on cloth face masks during the Covid-19 pandemic, the Pennsylvania Supreme Court affirmed Wednesday.