Mary Kay McCalla Martire
Subscribe to Mary Kay McCalla Martire's PostsMary Kay McCalla Martire focuses her practice on state and local tax disputes. She helps clients with audits, tax-related litigation, letter rulings and settlement conferences. Mary Kay has experience resolving disputes involving income, sales and use, utility and telecommunications taxes, as well as premium and retaliatory tax. Read Mary Kay McCalla Martire's full bio.
Illinois Clarifies Treatment of Corporate Income Refunds in the Calculation of Retaliatory Tax
By Mary Kay McCalla Martire on May 1, 2014
Posted In Illinois, Insurance Tax
Illinois is one of a small number of states that impose both an income tax and a premium tax on insurance companies. Disputes have arisen between insurers and the Illinois Department of Insurance (Department) regarding the proper treatment of income tax refunds in the calculation of retaliatory tax. The dispute typically concerns whether an income...
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U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law
By Mary Kay McCalla Martire and Stephen P. Kranz on Dec 5, 2013
Posted In New York, Nexus, Sales Tax
The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation is enacted, interstate retailers are facing an era of unprecedented uncertainty as states seek to apply their new laws to compel tax collection...
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