A bill introduced March 25, 2016 in the Vermont legislature proposes to impose an excise tax on e-cigarettes by redefining "other tobacco products" to include any product manufactured from, derived from, or containing tobacco...

The DOR has stated that the sale of a "qualifying promotional voucher" which may be later redeemed for taxable property or meals is not subject to sales tax.

On June 21, 2017, overriding a veto by Governor Paul LePage, Maine enacted legislation that will require certain remote sellers that do not have a physical presence in the state to collect and remit sales...

Reversing its prior ruling (discussed in our April 23 client e-communication), the Travis County District Court issued a final judgment yesterday afternoon determining that machinery and equipment used to extract oil and gas from wells was subject to sales tax in that the manufacturing exemption did not apply.

Texas Gov. Greg Abbott signed legislation June 1, 2017 expanding the definition of qualified employment used to determine eligibility for the state sales and use tax exemption for qualifying data center projects.

In response to France's Digital Services Tax (DST), the Office of the U.S. Trade Representative (USTR) proposed additional ad valorem duties of up to 100 percent

Barbara de Marigny and David Ronn of Orrick's MLP team authored an article for Oil & Gas Financial Journal on new IRS regulations designed to curtail the use of debt to reduce tax...

Two bills recently introduced in the New York State Assembly would regulate vapor products.

On Wednesday the Senate rolled out a new PCS for HB 1224 - Economic Development Changes that added what lobbyists for local government groups were expecting to be additional authority over local taxes but was instead a limitation of those powers

Under the new tax law enacted effective January 1, 2018, Congress doubled the gift, estate and generation-skipping transfer (GST) exemptions.

The ATB recently received a petition challenging the imposition of sales tax on the early termination fee charged by a mobile telecommunications company.

Reuters is reporting that Bank Julius Baer is cooperating with French authorities in their criminal investigation into an alleged value-added-tax ("VAT") fraud in the EU Emissions Trading System.

Over the past two months, the City of Seattle has approved two new taxes.

Referendum laws are designed to empower citizens by allowing them to challenge legislative decisions through a public vote. However, in recent years, these laws have been increasingly...

On May 25, 2017, Florida Gov. Rick Scott signed legislation adopting the reduction of the state's sales tax on non-residential leases and licenses of real property. The rate is reduced from 6% to 5.8%...

On June 21, 2018, the Supreme Court ruled in Wayfair that the State of South Dakota may constitutionally require large online retailers without actual physical presence in the state to collect and remit sales tax.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by GT colleague Samantha Trencs to discuss a potpourri of 2024 SALT legislative hot topics.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Brad Scott, director of finance at Halstead Beads, to discuss where sales tax collection requirements are at six years after the landmark Wayfair decision.

In this episode of Gettin' SALTy, host Nikki Dobay welcomes distinguished professor Richard Pomp (University of Connecticut School of Law) for a discussion about the fair apportionment prong of the Complete Auto test.

The Louisiana Department of Revenue has proposed amendments to its regulation governing sales and use tax responsibilities for contractors and their customers, generating significant public interest. A public hearing has been scheduled to address the substantial volume of comments received regarding these proposed changes.