SALT & Pepper

  • The Battle Wages On...

    A win for the OTCs! The Wisconsin Court of Appeals, District IV, held an online hotel booking company's reservation facilitation services were not taxable services because the service that Orbitz provided did not qualify as "furnishing rooms" as taxable under the Wisconsin statute. Once again, it all comes down to the breadth of the statute's language and whether it encompasses the OTC's
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  • January 2016 Tax Credits & Incentives Update

    This post continues a monthly series outlining updates in state tax credits and incentives; included here are legislative, gubernatorial and case law updates. While tax credits and incentives have their fair share of critics, they are a reality in today's competitive business environment in which states compete with each other for jobs and investment. Regardless of the criticisms, state tax credits and incentives benefit many kinds of entities in a number of different ways.
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  • Update On Enforcing Foreign Judgments in Canada

    The Supreme Court of Canada recently decided that foreign judgment creditors can enforce judgments without proving any connection between Canada and either the judgment debtor or the foreign legal proceedings. Also, enforcement proceedings can be instituted without establishing that the judgment debtor has any assets in Canada.
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.


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