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False Claims Never Die in California


By , , , and on Jun 4, 2020
Posted In California, False Claims Act, Illinois

Recently, AB 2570 has cleared the Assembly Appropriations Committee, which authorizes tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits. The bill is now on the Assembly floor for consideration and faces a June 19 house-of-origin deadline for passage. The bill is similar to a bill that failed to pass last...

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New York Clarifies GILTI Exemption; New Jersey Now Lone Major Commercial State to Significantly Tax Foreign Income


By on Jun 24, 2019
Posted In New Jersey, New York, Tax Base

Stephen Kranz is quoted in a press release from STAR Partnership regarding state-level action on the Tax Cuts and Jobs Act’s GILTI provisions. Read the full real press release.  

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Court Strikes Down New York Opioid Surcharge on Manufacturers and Distributers


By , , and on Jan 11, 2019
Posted In Constitutional Issues, Nationwide Importance, New York, Procedure

On December 19, 2018, the US District Court for the Southern District of New York ruled in favor of McDermott’s client, the Healthcare Distribution Alliance (HDA), the trade association for pharmaceutical distributors. In Healthcare Distribution Alliance v. Zucker, the court granted summary judgment and enjoined enforcement of the New York Opioid Stewardship Act, which imposed...

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Finishing SALT: August Wrap-Up & Looking at September


By on Sep 10, 2018
Posted In Insurance Tax, Nationwide Importance, New Hampshire, Nexus, Sales Tax

A Grain of SALT: September State Focus – New Hampshire With the road paved in the US Supreme Court’s now famous South Dakota v. Wayfair Inc. decision, many states have begun releasing remote-seller sales tax collection guidance. Interestingly, the state of New Hampshire has joined the fray as well even though it does not impose...

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House Judiciary Committee to Consider Wayfair Decision Impact


By , , and on Jul 20, 2018
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax

The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated last night, the topic of the hearing will be “[e]xamining the Wayfair decision and its ramifications for consumers and small businesses.” According to comments made by...

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Finishing SALT: June Wrap-Up & Looking at July


By on Jul 9, 2018
Posted In Constitutional Issues, Illinois, Nationwide Importance, Nexus, Sales Tax

Top June Hits You May Have Missed BREAKING NEWS: US Supreme Court Overrules Quill Illinois Budget Bill Makes Few Tax Changes except the Adoption of an Economic Nexus Standard Circuit Court of Cook County Upholds City of Chicago’s Imposition of Amusement Tax on Internet-Based Streaming Services Looking Forward to July July 16, 2018: Alysse McLoughlin...

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BREAKING NEWS: US Supreme Court Overrules Quill


By , , and on Jun 21, 2018
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, South Dakota, Transaction Taxes

Moments ago, the US Supreme Court issued its highly-anticipated decision in South Dakota v. Wayfair, Inc., et al., No. 17-494. The 5-4 opinion was authored by Justice Kennedy and concluded that the physical presence requirement established by the Court in its 1967 National Bellas Hess decision and reaffirmed in 1992 in Quill is “unsound and incorrect”...

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McDermott Defeats New York False Claims Act Case Alleging Starbucks Failed to Collect and Remit Sales Tax


By , , , and on May 31, 2018
Posted In Audits, False Claims Act, Nationwide Importance, New York, Sales Tax, Transaction Taxes

On April 9, 2018, the New York State Supreme Court granted Starbucks’ motion to dismiss claims that it had failed to collect more than $10 million of sales tax at its New York stores. Lawyers from McDermott’s State and Local Tax (SALT) group and its White Collar and Securities Defense team handled the matter. A...

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Finishing SALT: May State Focus & April Wrap-Up


By on May 3, 2018
Posted In Georgia, Nationwide Importance

A Grain of SALT: May State Focus – Georgia Georgia was one of the first states to enact comprehensive legislation in response to the federal tax reform bill, known as the Tax Cuts and Jobs Act (TCJA).  As a preliminary matter, the Georgia bill provides conformity to the IRC as of February 9, 2018, with...

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Oregon Bars Use of Three Factor Apportionment Formula


By , and on Apr 18, 2018
Posted In Constitutional Issues, Income Tax, Oregon

In Health Net Inc. v. Dep’t of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer’s constitutional challenges to a 1993 Oregon statute that eliminated the right to utilize a three-factor apportionment formula in calculating Oregon income tax. The Oregon Supreme Court joined courts in Texas, Minnesota, California and Michigan...

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