Insights

State Tax Return Newsletter

The State Tax Return Newsletter is a bi-monthly publication by Jones Day's Tax Practice.

In this issue:

  • Winning an "Essence of the Transaction" Case in Texas
  • Georgia Court-Validated Bond Transactions Challenged in Tax Valuation Case Involving Sale-Leaseback Transactions 
  • Tax-Saving Tips for the Texas Manufacturing Exemption
  • New Jersey U.S. District Court Temporarily Enjoins Enforcement of Portions of the State's New Unclaimed Property Law
  • Texas 82nd Regular Legislative Session Preview 
  • The Marcellus Shale Formation: Pennsylvania Lawmakers Face Severance Tax Hurdle 
  • Indiana Joins the Concerning Trend - Applying Substance-Over-Form in Sales and Use Tax Context 
  • Georgia Joins the Streamlined Sales Tax Governing Board
  • Maryland and Massachusetts Blur the Lines of Business Purpose, Economic Substance and Sham Transactions
  • Foreign Property: What Unclaimed Property Holders Need to Know
  • Texas Misstep -- Texas Court Sanctions Another Broad Texas Comptroller Nexus Position Nexus: Update on Recent Developments
  • Nexus: Update on Recent Developments
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