	New Jersey Tax Developments and Reminders - May 2012 On March 2, 2012, the Superior Court of New Jersey held that an employee telecommuting from her New Jersey residence subjected Telebright Corp., Inc., an out-of-state employer with no other physical presence in the state, to the New Jersey Corporation Business Tax. [...] Read More
	New York State Passes Budget Bill: Individual Income Tax Brackets Revised and Tax Incentives Created - April 2012 On February 13, 2012, the New York State Department of Taxation and Finance issued guidance in the form of a Technical Services Bureau Memorandum, TSB-M-12(3)I. Read More
	New Requirements for Combined Groups with a Texas Business Loss Carryforward Credit - October 2011 The Texas Comptroller recently issued a notice requiring reporting entities of combined groups that claimed a temporary credit for their business loss carryforward (BLC) to submit additional information about such credit by October 31, 2011. [...] Read More
	California - Voluntary Disclosure Program Enacted For Los Angeles Business Tax - October 2011 Effective October 4, 2011, a voluntary disclosure program is available to qualified taxpayers who failed to register or pay the Los Angeles business tax. [...] Read More
	California Grants One-Year Nexus Reprieve for Certain Remote Retailers - October 2011 On September 23, 2011, California Governor Jerry Brown signed AB 155 into law, affording certain remote retailers a one-year reprieve from the state’s new sales tax nexus requirements for remote sellers that went into effect June 28, 2011. Read More
	R&D Tax Credits for Emerging Technology and Biotechnology Companies in New Jersey - August 2011 The State of New Jersey announced incentive programs for research and development through expanded opportunities to turn the New Jersey research and development tax credit into [...] Read More
	Delaware Unclaimed Property Proposed Legislative Amendments - August 2011 On July 1, 2011, legislation was introduced in the Delaware General Assembly that would significantly reduce Delaware’s “look-back” period [...] Read More
	Michigan Tax Reform - Déjà Vu? - July 2011 On May 25, 2011 Michigan Governor Rick Snyder signed a sweeping tax reform package that replaces Michigan Business Tax (MBT) with a 6% [...] Read More
	Arizona and Michigan Tax Amnesty Programs - June 2011 The Michigan Department of Treasury has created a tax amnesty program allowing taxpayers a 45-day window in which to settle tax liabilities with the state. [...] Read More
	California Sales Tax Refund Opportunity on Selected Software Licenses - June 2011 The California Supreme Court recently made a determination not to review a lower-court decision regarding the application of the California sales and [...] Read More
	New Jersey Adopts Single Sales Factor and Changes to Gross Income Tax Act - May 2011 New Jersey Governor Chris Christie has signed into law legislation phasing in a single-sales factor apportionment formula over a three-year period beginning with [...] Read More
	California Franchise Tax Board Identifies New Listed Transaction: "Circular Cash Flow" - May 2011 On April 22, 2011, the California Franchise Tax Board (“FTB”) issued Notice 2011-03 in response to a planning strategy used by some [...] Read More
	New York State Budget Bill and Maryland Proposed Tax Credit Legislation - May 2011 New York State passed an on-time 2011-2012 budget bill on March 31. The approximately $132.5 billion budget contains no new tax increases. [...] Read More
	Software Subject to Copyright and Patent Interest Found to be Exempt from California Sales Tax - March 2011 Last month, the Court of Appeals for California’s Second Appellate District determined that licenses of [...] Read More
	Washington State Amnesty Program - March 2011 A temporary amnesty program waives penalties and interest on certain unpaid Washington State business taxes. On December 11, 2010, the Washington legislature unanimously passed an act to establish an amnesty [...] Read More
	Bills Budgets And Ballots: A California Tax Update - December 2010 Through a series of legislative changes, the passing of the California budget, and certain California propositions on the November ballot, several California tax law [...] Read More
	Massachusetts Economic Development Reorganization Act - September 2010 On August 5, 2010, Massachusetts Governor Deval Patrick signed into law Senate Bill No. 2582, the Economic Development Reorganization Act (the “Act”). [...] Read More
	New York City Rules Amended - May 2010 General Corporation, Banking Corporation, and Unincorporated Business Tax rules have been amended to provide guidelines, applicable during the phase-in period to a single receipts factor, for allocating income when any of the three allocation factors is missing. [...] Read More
	Disregarded Entities May Be Required to File Michigan Single Business Tax Returns - March 2010 A significant case has recently been decided relating to the repealed Michigan Single Business Tax (“SBT”). The case dealt with the proper SBT treatment of entities [...] Read More
	New York State Introduces Penalty and Interest Discount (“PAID”) Program - February 2010 On December 4, 2009, Governor David Paterson signed into law a revenue measure that allows the Department of Taxation and Finance to administer a penalty and [...] Read More
	Final Version of Massachusetts Privacy Law Has Been Filed and Will Take Effect on March 1, 2010 - November 2009 The Massachusetts Office of Consumer Affairs and Business Regulation (“OCABR”) has filed its final amendments to its information security regulations [...] Read More