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Note from the Editors
Welcome to the October 2023 edition of The BR State + Local Tax Spotlight. We know the importance of remaining 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, along with improving strategy as well as 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.
Joshua M. Sivin and Melanie L. Lee
ARTICLES
Receipts from Products Delivered to Ohio Distribution Center for Subsequent Shipment Outside the State Are Not Sourced to Ohio
By Craig B. Fields
The Ohio Board of Tax Appeals held that a manufacturer that delivered its products to a distribution center/warehouse in Ohio successfully demonstrated that a large percentage of those products were subsequently shipped outside of Ohio. Read More >>
Mississippi Supreme Court Finds Online Travel Companies Not Subject to Hotel Tax
By Joshua M. Sivin
In a recent decision, the Mississippi Supreme Court reversed the trial court’s ruling that online travel companies (“OTCs”), such as Priceline.com and Expedia, were hotels within the meaning of Mississippi’s hotel tax. Read More >>
New York Tax Appeals Tribunal Upholds Responsible Person Assessment
By Eugene J. Gibilaro
It happens far too often that states like New York conduct sales and use tax audits of large companies and at the end of the audit, in addition to issuing an assessment of additional tax due to the company, they issue a mirror assessment to a so-called responsible person, who the state asserts is personally liable for the amount of the assessment should the state not be able to collect the amount asserted as due from the company. Read More >>
Assess One, Assess All?
By Nicole L. Johnson
Over the years, taxpayers have argued that an assessment is barred by a claim of equal protection under the Fourteenth Amendment. 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. We invite you to attend, 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 >>
