Mondaq USA: Tax > Sales Taxes: VAT, GST
Morgan Lewis
Royalties and licensing fees from intellectual property used in the operation of tangible property in Pennsylvania are not subject to sales and use tax. Intellectual property is something separate, and is not merely an ancillary or incidental part of taxable tangible property.
Wolf, Greenfield & Sacks, P.C.
On Dec. 4, 2018, the U.S. Supreme Court heard oral arguments in Helsinn Healthcare v. Teva Pharmaceuticals. The question before the court was whether the America Invents Act of 2011 ...
Morrison & Foerster LLP
Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state.
Proskauer Rose LLP
Important federal interest rates continue to rise.
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
Frankfurt Kurnit Klein & Selz
Does the value of a gift card offered as part of an advertising promotion reduce the taxable receipts from a sale for New York sales tax purposes?
Holland & Knight
On Nov. 16, 2018, the Florida Department of Revenue renewed Emergency Rule 12AER18-02, which implemented Section 56, Chapter 2018-118, Laws of Florida, providing for a sales tax exemption...
McDermott Will & Emery
The Department of Justice (DOJ) and six broadcast television companies reached settlements last week after the DOJ claimed that the companies shared competitively sensitive information...
Morrison & Foerster LLP
On October 25, 2018, in Downs Racing, LP v. Commonwealth, a unanimous Pennsylvania Supreme Court partially reversed the Commonwealth Court and held that royalty fees for intellectual property are not subject to sales...
Morrison & Foerster LLP
On October 24, 2018, the California Department of Tax and Fee Administration (CDTFA), including Director Nick Maduros
Thompson Coburn LLP
On Tuesday, Michigan became the nation's 10th state, along with the District of Columbia
Holland & Knight
With the election of J.B. Pritzker as the next governor of Illinois on Nov. 6, 2018, there is likely to be quick legislative action on the legalization of recreational marijuana use.
Foley & Lardner
This article is the third installment in our series on the Wisconsin Supreme Court's recently completed 2017-18 term.
Morrison & Foerster LLP
A New York State Tax Appeals Tribunal decision reversing the determination of an Administrative Law Judge and holding that a bond-rating agency was entitled to a refund of sales tax. In ruling for the rating agency
Cadwalader, Wickersham & Taft LLP
The Chancellor of the Exchequer delivered the United Kingdom ("UK") Budget for 2018 on 29 October 2018.
Carlton Fields
On October 22 and 23, the NAIC Annuity Suitability (A) Working Group (Suitability WG) held an interim meeting to review comments received on the Suitability in Annuity Transactions Model Regulation ...
Pryor Cashman LLP
Writing for Managing Intellectual Property, Dyan Finguerra-DuCharme and Giovanna Marchese explore the circumstances ...
Morrison & Foerster LLP
The Massachusetts Department of Revenue ("Department") recently promulgated a proposed amended regulation governing the classification of corporations ...
McDermott Will & Emery
On September 18, 2018, the Alcohol and Tobacco Tax and Trade Bureau (TTB) issued TTB Industry Guidance 2018-10, a webpage consisting of questions and answers related to formulas.
McDermott Will & Emery
Today, US Senators John Thune (R-SD) and Ron Wyden (D-OR) filed the Digital Goods and Services Tax Fairness Act of 2018 (S.3581) for reintroduction in the United States Senate.
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Frankfurt Kurnit Klein & Selz
Does the value of a gift card offered as part of an advertising promotion reduce the taxable receipts from a sale for New York sales tax purposes?
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
Wolf, Greenfield & Sacks, P.C.
On Dec. 4, 2018, the U.S. Supreme Court heard oral arguments in Helsinn Healthcare v. Teva Pharmaceuticals. The question before the court was whether the America Invents Act of 2011 ...
McDermott Will & Emery
The Department of Justice (DOJ) and six broadcast television companies reached settlements last week after the DOJ claimed that the companies shared competitively sensitive information...
Morrison & Foerster LLP
On October 25, 2018, in Downs Racing, LP v. Commonwealth, a unanimous Pennsylvania Supreme Court partially reversed the Commonwealth Court and held that royalty fees for intellectual property are not subject to sales...
Holland & Knight
On Nov. 16, 2018, the Florida Department of Revenue renewed Emergency Rule 12AER18-02, which implemented Section 56, Chapter 2018-118, Laws of Florida, providing for a sales tax exemption...
Morrison & Foerster LLP
Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state.
Proskauer Rose LLP
Important federal interest rates continue to rise.
TMF Group
On June 21, 2018, The Supreme Court of the United States issued a ruling in the South Dakota v Wayfair Inc. case that states may charge sales tax on purchases from out of state sellers, even if the seller ...
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