Tax Law Updates

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Klauer v. Commissioner: Step Transaction Doctrine Does Not Apply to Multi-Step Bargain Sales to Charity

By H. Jacob Lager of Zuber & Taillieu LLP

The Tax Court has held that the step transaction doctrine did not apply to a series of bargain sales from a family-owned S Corp. to a charitable organization. As a result, the shareholders were entitled to charitable contribution deductions related to the sales. In William R. Klauer v. Commissioner of… More...

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Missouri Revenue Dept: Drop Shipments Originating Out-of-State to an Out-of-State Customer Not Subject to Sales or Use Tax

Missouri Department of Revenue Letter Ruling on Out-of-State Shipments to an Out-of-State Customer  |  LR 6313  |  6/24/2010

In a private letter ruling, the Missouri Department of Revenue (“DOR,” or “Department”) has stated that a shipment of products from a company’s out-of-state supplier to its out-of-state customer is not liable for sales tax. More...

New York Tax Dept Releases Memo on Sales Tax Treatment of Restaurant Meals Purchased with Third-Party Discount Coupons

Sales Tax Treatment of Restaurant Meals Purchased with Certain Third-Party Discount Certificates and Coupons  |  TSB-M-10(13)S  |  8/20/2010

The New York Department of Taxation and Finance has issued a tax memorandum to answer questions that have been raised about the computation of sales tax on sales of restaurant meals when certain third-party discount certificates or coupons are applied to the price of a meal. More...

IRS Does Not Always Protect Taxpayers' Rights When Filing Liens, TIGTA Finds

Actions Are Needed to Protect Taxpayers’ Rights During the Lien Due Process  |  Reference Number: 2010-30-072  |  7/9/2010

The Internal Revenue Service (“IRS”) is not always following statutory requirements regarding the timely notification of taxpayers when liens are filed and does not always follow its own regulations for notifying taxpayers' representatives of the filing of lien notices, according to a new report publicly released by the Treasury Inspector General for Tax Administration (“TIGTA”). More...

Miscellaneous Tariff Bill, Renamed As the U.S. Manufacturing Enhancement Act of 2010, Is Now a Law

U.S. Manufacturing Enhancement Act of 2010  |  H.R. 4380  |  8/11/2010

President Barack Obama has signed H.R. 4380, the U.S. Manufacturing Enhancement Act of 2010, into law. More...

Software License Downloaded Electronically Is Not Subject to Sales Tax, Florida Revenue Department Rules

Sales and Use Tax – Computer Software  |  Technical Assistance Advisement (TAA) 10A-028  |  6/21/2010

In a technical assistance advisement, the Florida Department of Revenue (“DOR,” or “Department”) has stated that the license to use software that is downloaded electronically by its customer is a service transaction and is not subject to sales tax provided it is not part of the sale of tangible personal property. More...

NY Department of Taxation: Movies Received by Satellite from Film Studios Are Not Subject to Sales Tax

Advisory Opinion on Petition No.. S100422A  |  TSB-A-10(27)S  |  6/29/2010

The issue in this petition filed with the New York Department of Revenue and Finance (’Department”) is whether movies received by Petitioner from film studios and distributors by satellite or other electronic means are subject to sales tax. More...

NY Dep’t of Taxation: Receipts from Call Tracking Services Not Subject to New York State and Local Sales Taxes

Advisory Opinion on Petition No. S100316A  |  TSB-A-10(29)S  |  7/2/2010

In an advisory opinion, the New York Department of Taxation and Finance (“Department”) has held that receipts from the provision of a company’s call tracking services are not subject to New York State and local sales tax. More...

Tax Court: IRS Letter of Denial of Whistleblower’s Claims Qualifies as a Determination Sufficient to Confer Jurisdiction

William Prentice Cooper, III v. Commissioner of Internal Revenue  |  Nos. 24178-09W, 24179-09W  |  7/8/2010

In a case of first impression, the Tax Court has ruled that a letter sent by respondent Commissioner of Internal Revenue (“CIR”) to petitioner denying petitioner's whistleblower claims constitutes a "determination" that would confer on the Tax Court jurisdiction to review denial of the claims. More...

IRS: Green Card Holder Working in a US Embassy Located Abroad Is Still Subject to Medicare and Social Security Taxes

IRS Information Letter dated March 26, 2010  |  INFO 2010-0089  |  3/26/2010

In response to a letter-inquiry, the Internal Revenue Service (“IRS,” or “Service”) has explained that a green card holder, otherwise known as a lawful permanent resident, who works abroad at a United States embassy is subject to Social Security and Medicare taxes. More...

Mississippi DOR: Wireless Telecom Retailers Are Required to Collect $1 for Emergency Phone Services

Notice to Service Providers Who Sell Prepaid Wireless Communications Services  |  Notice 90-10-002  |  7/1/2010

The Mississippi Department of Revenue (“DOR,”or “Department”) has issued a bulletin to explain that effective July 1, 2010, Senate Bill 2938 as passed during the 2010 Regular Session of the Mississippi Legislature requires retailers of prepaid wireless telecommunication services to collect a $1.00 Prepaid Wireless E911 Charge. More...

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Companies Mentioned

Tax Law

The following companies are mentioned in Tax Law Updates:

Internal Revenue Service

Swallows Holding, Inc.

The State of New York

New York State Department of Taxation and Finance

Amazon.com LLC

Amazon Services, LLC

Agere Systems, Inc. f.k.a. Lucent Technologies, Inc.

Detroit Medical Center

Department of Justice

Santini Stone LLC

City of Chicago

StubHub, Inc.

Mayer Brown LLP d.b.a. Mayer, Brown, Rowe & Maw LLP

Textron Inc.

County of Los Angeles

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