Arthur R. Rosen
Subscribe to Arthur R. Rosen's PostsArthur R. Rosen focuses his practice on tax planning and litigation relating to state and local tax matters for corporations, partnerships and individuals. Formerly the deputy counsel of the New York State Department of Taxation and Finance, as well as counsel to the governor's Temporary Sales Tax Commission and tax counsel to the New York State Senate Tax Committee, Arthur has also held executive tax management positions at Xerox Corporation and AT&T. He has worked in accounting and law firms in New York City. Read Arthur Rosen's full bio.
Taxation Vexation
By Arthur R. Rosen on Feb 17, 2015
Posted In Nationwide Importance, Transaction Taxes
In this article, McDermott partner Arthur R. Rosen interviews Art Rosen, whom he claims to “know quite well,” about vexing state tax litigation. One instance that he found troubling came after he and two other taxpayer representatives presented their explanation of a case during a settlement hearing, only to have a Department of Revenue representative...
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Texas Comptroller Defies the Laws of Physics
By Arthur R. Rosen on Dec 22, 2014
Posted In Constitutional Issues, Nexus, Sales Tax, Texas
In this article, the authors examine a recent Texas administrative law judge’s opinion that says an out-of state company has nexus with Texas through downloaded software that it licenses to Texas customers. They argue that the state comptroller’s adoption of the decision allows sales and use tax liability to be based on economic nexus instead...
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Lame-Duck Congress Mulls Laws to Ease State Tax Headaches
By Arthur R. Rosen on Dec 8, 2014
Posted In Constitutional Issues, Income Tax, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
As it heads into the final weeks of its session, Congress is considering various bills that would restrict or expand states’ taxing authority. Almost every business in the country would be affected by at least some of these bills. While some of these bills have progressed further than others, any could become law—particularly if bundled...
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New Jersey Tax Court Finds Two Pennsylvania Taxes Are Not Required To Be Added Back
By Arthur R. Rosen and Richard C. Call on Oct 31, 2014
Posted In Income Tax, New Jersey, Sales Tax, Tax Base
In a Corporation Business Tax (CBT) case, PPL Electric Utilities Corporation v. Director, Division of Taxation, Dkt. No. 000005-2011 (N.J. Tax. Ct. Oct. 2, 2014), the Tax Court of New Jersey found for the taxpayer and held that the Pennsylvania Gross Receipts Tax and Pennsylvania Capital Stock Tax were not required to be added back in...
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New Jersey Division of Taxation’s 2014 Tax Resolution Initiative – Not To Be Confused With An Amnesty
By Arthur R. Rosen and Richard C. Call on Oct 30, 2014
Posted In Income Tax, New Jersey, Property Tax, Tax Base
The New Jersey Division of Taxation (Division) is trying to help taxpayers resolve unpaid tax liabilities for tax periods 2005 through 2013. Through November 17, 2014, the Division is offering taxpayers that pay all tax and interest for the applicable periods a waiver of most penalties (but not penalties related to the 2009 amnesty) and any...
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Illinois Appellate Court’s Expansive Interpretation of a Taxing Ordinance Swallows a Sale for Resale Exemption
By Arthur R. Rosen on Jul 30, 2014
Posted In Constitutional Issues, Illinois, Local Tax, Nexus, Sales Tax, Tax Base
The First District of the Illinois Appellate Court, in Ford Motor Company v. Chicago Department of Revenue, 2014 IL App (1st) 130597 (June 27, 2014), recently held that Ford Motor Company (Ford) owes City of Chicago vehicle fuel tax on 100 percent of the fuel it purchased and dispensed into the tanks of cars it...
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If At First You Don’t Succeed, Try, Try Again: Illinois General Assembly Sends Revised Version of Click-Through Nexus Law to the Governor for Signature
By Arthur R. Rosen and Mary Kay McCalla Martire on Jul 30, 2014
Posted In Constitutional Issues, Illinois, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
In 2011, Illinois became one of the first states to follow New York’s lead by enacting “click-through nexus” legislation. The Illinois law created nexus for any out-of-state retailer that contracted with a person in Illinois who displayed a link on his, her or its website that had the ability to connect an Internet user to...
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The Vermont Department of Taxes Begins to Take a Close Look at Cloud Computing
By Arthur R. Rosen and Mary Kay McCalla Martire on Jul 29, 2014
Posted In Sales Tax, Vermont
On June 30, 2013, the Vermont sales tax moratorium on remote access to software expired. At that time, the Vermont Department of Taxes (Department) reverted to its prior position that interpreted, without any analysis, the Vermont sales tax to apply to prewritten software that was “licensed for use and available from a remote server.” Recently,...
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Tax Reform in New York: Implications for Corporate America
By Arthur R. Rosen on Jul 17, 2014
Posted In Allocation/Apportionment, Constitutional Issues, Income Tax, New York, Nexus, Tax Base
The corporate tax reform portion of the New York State 2014–15 Budget Bill resulted in major changes for virtually all corporations—even many that are not currently New York taxpayers. In this video (produced by SmartPros), McDermott partners Arthur Rosen, Maria Eberle, Lindsay LaCava and Leah Robinson will discuss the implications of New York State’s sweeping...
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New Jersey Tax Court Issues Important Order on the State’s Throw Out Rule
By Arthur R. Rosen and McDermott Will & Emery on Sep 9, 2013
Posted In New Jersey, Nexus, Sales Tax
The Tax Court of New Jersey recently issued an important order that may have eviscerated the impact of the Throw Out Rule on intangibles holding companies. On its face the order does not appear to address the application of the Throw Out Rule to traditional operating businesses, however the “bottom line” of the order should...
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