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15 Oct 2010, 10:02 am by Susan Brenner
’ According to Aleynikov, a `product,' as used in [§ 1832(a)] must be a tangible item of personal property distributed to and used by the commercial public. [read post]
12 Mar 2012, 5:00 am by Alan E. Sherman
Of course, this wasn’t just an academic exercise: if the proper point of view for out-of-state use was that of the retailer, which plainly used the disputed items to display the jewelry, then Chapal’s purchases would have been excluded from Texas use tax because the items were attached to other property (jewelry) in Texas and then transported out-of-state for use there. [read post]
13 Feb 2009, 7:03 am
Ltd v Parle Agro Pvt. [read post]
6 Feb 2007, 10:05 am
Cir. 2004) (271(f) “component” does not cover export of plans/instructions of patented item to be manufactured abroad); Bayer v. [read post]
12 Jul 2011, 2:58 am
Under the circumstances of the main proceedings that effect is to be presumed unless the offer concerns a single item or few items offered by a seller clearly not acting in the course of trade [read post]
23 Feb 2009, 7:08 am
Boyd County Board of Education, 08-701). ** Whether the sale of an item on the eBay auction site on the Internet gives courts throughout the country authority to hear a case against a seller who does not live in the state where a lawsuit is filed (Boschetto v. [read post]
19 Dec 2019, 2:00 am by Kevin Kaufman
But from definitions of income to exemptions to net operating losses, and even what filing statuses are available and whether a taxpayer can itemize their deductions, the federal tax code consistently informs state-level taxation. [read post]