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
