The BR State + Local Tax Spotlight: November 2022
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Note from the Editor
Welcome to the November 2022 edition of The BR State + Local Tax Spotlight. We recognize the importance of staying up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant 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.
ARTICLES
A Louisiana appellate court decision affirming that the Louisiana Board of Tax Appeals can hear a taxpayer’s appeal de novo (anew)
By Mitchell A. Newmark
We have so often heard adversaries incorrectly assert that their agencies can be judge and prosecutor in their own cause. The saying is as old as the hills that “no man shall be a judge in his own cause.” Read More >>
A New York Administrative Law Judge decision concluding that e-mail tracking and analytics services are not subject to New York sales tax
By Kara M. Kraman
An Administrative Law Judge (“ALJ”) recently issued a determination cancelling the notices of determination issues by the New York State Department of Taxation and Finance. Read More >>
A Pennsylvania Commonwealth Court decision holding that out-of-state online marketplace sellers are not obligated to collect sales tax
By Irwin M. Slomka
Can an online merchant have nexus with a state because its merchandise may be stored in the state? 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 our speaking engagements, listen, and learn as our experienced 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 >>