The U.S. Supreme Court in Direct Marketing Association v. Brohl reached a unanimous decision Tuesday (March 3, 2015), overturning a Court of Appeals ruling in connection with a Colorado law aimed at trying to collect use taxes resulting from sales by out-of-state retailers.Read More
The Paley Rothman Blog
Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys.
Federal and state estate laws have recently undergone significant changes. As fewer individuals become subject to the estate tax, the estate tax driven plans of the past may need to be modified.Read More
Companies, particularly start ups, often issue stock options to incentivize and reward select employees. Properly structured stock options can be a great recruiting tool but a poorly structured stock option can have a nasty tax surprise for the employee.Read More
Shop Maryland Tax-Free Week for 2014 is from 12:01 a.m. on Sunday, August 10, through midnight on Saturday, August 16, 2014. That means qualifying apparel and footwear (i.e., articles of apparel designed to be worn on or about the human body) $100 or less, per item, regardless of how many items are sold at the same time, are exempt from Maryland’s 6 percent sales tax.Read More
On June 4, 2014, Ron Lundquist, a senior program analyst for the IRS's Small Business/Self-Employed Division reminded Taxpayers to be aware of possible Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts.Read More