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