Richard C. Call
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Richard C. Call focuses his practice on state and local tax litigation before administrative and judicial bodies, at all levels and in multiple states, with respect to income, franchise, gross receipts, and sales and use taxes. He also advises clients on the state and local tax consequences of business restructurings, as well as the impact of new state legislation on current business operations. Read Richard C. Call's full bio.
By Stephen P. Kranz, Richard C. Call, Michael J. Hilkin and David Jasphy on Aug 11, 2023
Posted In Allocation/Apportionment, Income Tax, Local Tax, Nationwide Importance, New York, Nexus, Unitary Business
On August 9, 2023, the New York State Department of Taxation and Finance (Department) released 417 pages of proposed regulations, an important step toward concluding a now almost decade-long process to implement corporate tax reform. The journey began in 2014 with the enactment of legislation modernizing the state’s corporate tax law. Thereafter, the Department released...
By Richard C. Call, Michael J. Hilkin and David Jasphy on May 2, 2023
Posted In False Claims Act, Franchise Tax, Income Tax, Interest and Penalties, New York, Procedure
New York Governor Kathy Hochul and the New York State Legislature have reached an agreement on the state’s fiscal year 2024 budget legislation. Most surprisingly, the legislation grants the New York State Department of Taxation and Finance the right to petition for judicial review of New York State Tax Appeals Tribunal decisions that are “premised...
Massachusetts Department of Revenue Releases Guidance on a De Minimis Exception for Use Tax on Rolling Stock
By Richard C. Call, Stephen P. Kranz and Jonathan C. Hague on Mar 28, 2023
Posted In Audits, Local Tax, Massachusetts, Nationwide Importance, Sales Tax
The Massachusetts Department of Revenue (DOR) recently released Directive 23-1, which outlines the conditions for a de minimis exception where the Commissioner will not require a taxpayer to pay the use tax for rolling stock used or stored within the state. This directive comes at a time when the DOR is auditing many companies that...
By Michael J. Hilkin, Richard C. Call and McDermott Will & Emery on May 2, 2022
Posted In Allocation/Appointment, Federal Tax, Local Tax, Nationwide Importance, New York
Almost seven years after it started releasing draft regulations concerning sweeping corporate tax reforms that went into effect back in 2015, the New York State Department of Taxation and Finance (Department) has issued guidance, stating that “the Department intends to begin the State Administrative Procedure Act (SAPA) process to formally propose and adopt” its draft...
Massachusetts Department of Revenue Stops Applying COVID-19 Telecommuting Policy, Returns to Location of Work Performed
By Richard C. Call and Elle Kaiser on Sep 24, 2021
Posted In Income Tax, Local Tax, Massachusetts, Nationwide Importance
In a recently issued guidance, the Massachusetts Department of Revenue indicated that the emergency telecommuting rules it put in place during the Massachusetts COVID-19 state of emergency would cease to be in effect as of September 13, 2021. Under the telecommuting rules, which were effective beginning March 10, 2020, wages paid to a non-resident employee...
Texas Comptroller Announces Medical or Dental Billing Services are Not Taxable, Effective Immediately
By Richard C. Call and Jonathan C. Hague on Jul 29, 2021
Posted In Insurance Tax, Local Tax, Nationwide Importance, Sales Tax, Texas
On June 4, 2021, the Texas Comptroller issued a policy statement (Accession No. 202106003L) announcing that it is not going to enforce its previously stated policy of taxing medical billing services. This guidance comes in response to a sales and use tax bill that was signed into law April 30, 2021, which excluded “medical or...
By Stephen P. Kranz, Richard C. Call, Mark Nebergall and Jonathan C. Hague on May 25, 2021
Posted In Allocation/Appointment, Constitutional Issues, Local Tax, Massachusetts, Nationwide Importance, Sales Tax
On May 21, 2021, the Massachusetts Supreme Judicial Court issued a decision affirming the Massachusetts Tax Appeal Board’s decision in favor of Microsoft and Oracle, ruling that the companies may apportion sales tax to other states on software purchased by a Massachusetts company from which the software was accessed and seek a tax refund. The...
By Richard C. Call and Jonathan C. Hague on May 21, 2021
Posted In Allocation/Appointment, Income Tax, Indiana, Local Tax, Nationwide Importance
The Indiana Tax Court held that a “pharmacy benefit management company” sold services as opposed to tangible personal property for tax years 2011 through 2013. The company’s receipts were properly sourced as revenue from services under the income producing activity/costs of performance rule, which in this case meant that all receipts were sourced outside of...
By Richard C. Call and Jonathan C. Hague on May 4, 2021
Posted In Insurance Tax, Sales Tax, Texas
Texas Governor Greg Abbott has signed HB 1445 into law, making “medical or dental billing services” exempt from sales tax. Under the statute, a “medical or dental billing service” is defined as “assigning codes for the preparation of a medical or dental claim, verifying medical or dental insurance eligibility, preparing a medical or dental claim...
Wisconsin Court of Appeals Rules That Department Cannot Deny John Deere DRD Because of the Department’s Prior Guidance on Foreign Distributions
By Jane Wells May, Richard C. Call and Jonathan C. Hague on Feb 26, 2021
Posted In Local Tax, Nationwide Importance, Wisconsin
The Wisconsin Court of Appeals, District IV, issued its decision in Wisconsin Department of Revenue v. Deere & Company, regarding the treatment of distributions from foreign partnerships that are treated as corporations for federal tax purposes. There were two questions presented in the case. The first issue was whether distributions received by John Deere qualified...