The BR State + Local Tax Spotlight: January 2023
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Note from the Editor
Happy New Year and welcome to the January 2023 edition of The BR State + Local Tax Spotlight. We understand the importance of staying up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on important legislative developments and judicial decisions helps tax departments function more efficiently and improves strategy and planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business.
We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.
Slightest Presence Nexus Attack Fails in Massachusetts for Pre-Wayfair Years
By Mitchell A. Newmark
Recently, Massachusetts was reminded that its Taxachusetts moniker may be well deserved when the Supreme Judicial Court of Massachusetts (the State’s high court) held that “cookies” and other electrons did not constitute taxable nexus for periods prior to the U.S. Supreme Court’s decision in South Dakota v. Wayfair. Read More >>
Despite Valid Resale Certificate, Rhode Island Vendor Liable for Tax, Interest, and Penalties
By Craig B. Fields
The Rhode Island Division of Taxation (“Division”) recently ruled that a vendor that had accepted a valid resale certificate was nonetheless subject to taxes, interest, and penalties from the transaction based on the timing of its acceptance of the resale certificate from its customer. Read More >>
New York State ALJ Determines Individual Member of LLC Personally Liable for Sales Tax
By Kara M. Kraman
An Administrative Law Judge (“ALJ”) recently determined that an individual member of a limited liability company (“LLC”) was personally liable for an LLC’s sales tax deficiency, both because he was a member of the LLC, and because he was a person required to collect and remit tax under New York law. Read More >>
WHAT’S SHAKING: BLANK ROME STATE + LOCAL TAX ROUNDUP
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. In addition to media highlights and articles, we invite you to attend, listen, and learn as our State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More >>