Wynne is a Win for Corporate Taxpayers

Wynne is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an unconstitutional violation of the Commerce Clause. This decision is significant because it … [Read more...]

Indiana Tax Amnesty Program to Start in September

Indiana Tax Amnesty Program to Start in September

In a recent post, we explained Indiana’s new tax amnesty program. We have now just learned that the Indiana Department of Revenue (Department) may soon be announcing that the eight-week tax amnesty program will start in mid-September 2015. The Department will be publishing emergency regulations soon to provide … [Read more...]

Texas Supreme Court upholds property tax exemption for Student Housing Authority’s dormitory used by summer campers

Texas Supreme Court upholds property tax exemption for Student Housing Authority’s dormitory used by summer campers

On April 24, 2015, the Texas Supreme Court in Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District rejected a county appraisal district's argument that dormitory-like property owned by the Texas Student Housing Authority (TSHA) lost its … [Read more...]

New Tax Amnesty Opportunity for Indiana Business Taxpayers

New Tax Amnesty Opportunity for Indiana Business Taxpayers

On May 7, 2015, Indiana Governor Mike Pence signed into law P.L. 213, which establishes a tax amnesty program that might give business taxpayers with concerns about Indiana tax reporting a great opportunity to settle any outstanding or potentially outstanding tax liabilities with the Indiana Department of Revenue … [Read more...]

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income taxes that they pay to other states, violates the Commerce Clause because it causes some … [Read more...]

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

The information in this blog is for general informational and educational purposes only, including any information provided by guest bloggers.  Postings are not solicitations or legal advice.  This information is not intended to create and receipt of it does not constitute an attorney-client relationship.  The … [Read more...]