Alysse McLoughlin and Katie Quinn, partners on the state and local tax team in the New York office, authored the article “Moore Gives Taxpayers a ‘Gotcha’ Argument In Factor Representation Cases” published in the SALTy Thoughts section by Tax Notes State on September 9, 2024. In the article, Alysse and Katie discuss the Supreme Court’s … Continue Reading
Jones Walker SALT Team partner Katie Quinn will present “Making Sense of the Complex Wave of Financial Transaction Taxation” at the Institute for Professionals in Taxation 2024 Annual Meeting on June 24 in San Diego, CA. Click here to register for the IPT Annual Meeting.… Continue Reading
Jones Walker SALT Team partner, Alysse McLoughlin, will present on the “SALT in the Wound” panel at the COST Spring Conference. States continue to test the constitutional limitations on their taxing authority, and are sometimes successful in doing so. The panel will discuss the pivotal cases and the application of those decisions by the states … Continue Reading
Last week, South Carolina Governor McMaster signed into law Act No. 113 in a much needed reproach to the Department of Revenue’s aggressive attempts to undermine the state’s separate reporting regime for apportioning corporate income. While the law creates a new paradigm for how and in what manner the state or taxpayer may obtain alternative … Continue Reading
Mississippi Taxpayers should keep a very close eye on the Toolpushers Supply sales tax case just granted certiorari by the Mississippi Supreme Court. This case addresses important sales tax issues related to wholesale sales and the extent to which a seller must audit its purchaser’s downstream use of the goods on purported resale transactions. More … Continue Reading
In Matter of Sunoco Inc. (R&M) Combined Affiliates, a Division of Tax Appeals Administrative Law Judge (ALJ) determined that Sunoco’s sale of oil pursuant to buy/sell arrangements was not a “sale” for purposes of computing Sunoco’s New York State Article 9-A sales factor. The ALJ’s determination was based upon her finding that Sunoco was exchanging the … Continue Reading
Jeffrey Birdsong, an associate on the state and local tax team, presented to the New Orleans Chapter of the Association of Legal Administrators (ALA) on July 21. Jeff’s presentation, “State and Local Tax Issues Related to Remote Work in Other States,” covered the state and local tax issues that law firms with employees working remotely in other … Continue Reading
Jones Walker LLP Tax Team members Bill Backstrom and Hugh Seligman will speak at the NYU 2017 Summer Institute in Taxation Conference July 17-28, 2017. Bill will speak on corporate and other business activity taxes including allocation and apportionment, UDITPA, return filings, NOLs, and credits. Hugh’s session entitled “Post-Mortem Income Tax Planning for Closely-Held Companies” … Continue Reading
In Quest Diagnostics Clinical Laboratories, Inc. v. T.A. “Tim” Barfield, Jr., Secretary, Department of Revenue, State of Louisiana; and the State of Louisiana, Louisiana Court of Appeal, First Circuit, Docket No. 2015-CA-0926 (September 9, 2016), the Louisiana Court of Appeal, First Circuit recently confirmed that Louisiana was a “location-of-performance” state when sourcing service-based receipts for corporate income … Continue Reading
