Journal of State Taxation articles from June 2002

Journal of State Taxation archives from June 2002

Covering Massachusetts and New York: the States' Code section 482 - equivalent powers and two trademark holding cases.(Internal Revenue Code)(intangibles holding companies)(part 2)
June 22, 2002... Transition: Part I of this article was published in the Spring 2002 issue of the Journal of State Taxation. The first installment discussed the Massachusetts decision, Sherwin-Williams Co. v. Commissioner, (1) and the New York decision, In re...

California goes Hollywood: a look at the partial exemption for postproduction equipment - the statute and regulations.(part 2)
June 22, 2002... History of SBE Regulation 1532 SBE Regulation 1532 was adopted by the five-member board on October 6, 1999. It was approved by the Office of Administrative Law and is now part of Title 18, Division 2, Chapter 4 of the California Code of...

Direct mail - is it taxable?(state sales and use taxes)
June 22, 2002... The taxation of direct mail materials is a frequently litigated state sales and use tax issue. State departments of revenue are actively levying tax assessments on both retailers and producer/printers with respect to the direct mail items...

Deutsches Land raises questions regarding the taxability of a charitable organization's property in Wisconsin.
June 22, 2002... In Deutsches Land, Inc. v. City of Glendale, (1) a landmark decision, the Wisconsin Supreme Court addressed the question of whether Deutsches Land, Inc. (Deutsches Land), a Wisconsin nonstock (nonprofit) corporation that was exempt from federal...

Significant 2001 California tax law developments.
June 22, 2002... The 2001 California Legislative Session, which concluded in the early morning hours of September 15, produced nominal tax law changes of significance. In addition, there was no federal conformity bill, for the third year in a row, and an...