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 Kathleen M. Quinn, Michael J. Hilkin and Richard C. Call 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...
By Richard C. Call, Kathleen M. Quinn and Arthur R. Rosen on Oct 23, 2020
Posted In Income Tax, Local Tax, Massachusetts, Nationwide Importance, New Hampshire, New Jersey, New York
Since the outset of the COVID-19 pandemic and work-from-home mandates, New York employers and their nonresident employees have been waiting for the Department of Taxation and Finance to address the million-dollar question: Do wages earned by a nonresident who typically works in a New York office but is now telecommuting from another state due to...
By Richard C. Call on Apr 28, 2020
Posted In Incentives, Nationwide Importance
Through various state and local tax incentives, many businesses have committed to grow their employee count or make substantial capital expenditures. Not surprisingly, companies may fall short on delivering those objectives in the short run. Long-terms plans may also need to change drastically. Companies should carefully consider the terms of their agreements with states to...
By Arthur R. Rosen and Richard C. Call on Jul 13, 2017
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Can a seller have nexus with a state – so as to be obligated to collect and remit that state’s sales and use taxes – only in connection with certain sales that seller makes into that state? In this article, the authors explore the concept that only certain transactions may be subject to that obligation,...