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Richard Jones was quoted in the article, "Top State and Local Tax Cases of 2023," published by Law360 Tax Authority [sub. req'd] on December 15, 2023.

The article recaps a busy year in state and local tax cases as it comes to a close, looking back at everything from the Pennsylvania Supreme Court finding that a resident's out-of-state income tax doesn't have to be credited against her city tax liability to the Fifth Circuit rejecting a challenge to Louisiana's decentralized sales tax system. In the article, Rich is quoted in regards to both ADP LLC v. Arizona Department of Revenue and Nelson Obus et al. v. New York State Tax Appeals.

"The logic of the decision could lead to so much more coming under the umbrella of tangible personal property," Rich said about the former, though he added that he didn't foresee the issue coming up in many other states because most had made changes to their statutory definition of tangible personal property.

About the latter, Rich commented: "I think a lot of other states wouldn't have interpreted the definitions of permanent place of abode to have that kind of flexibility," adding that he believed the Obus ruling was encouraging.