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Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from providing interstate telecommunications services. Put differently, when is a state permitted to tax an interstate phone call?
For corporate income tax purposes, the only receipts…
In an ongoing battle against Netflix Inc., the Colorado Department of Revenue has argued that the historical definition of “tangible personal property” is sufficiently broad as to encompass digital goods — including streaming subscriptions.[1] The case, currently in the Colorado Court of Appeals, raises fundamental questions about the application of outdated legal definitions to…
An Idaho federal court has resolved the tension between that state’s restrictive abortion law and the federal Emergency Medical Treatment & Labor Act (EMTALA) in favor of a hospital system’s obligation to stabilize pregnant patients even if that care includes terminating a pregnancy, at least temporarily.…
In recent months, hospitals and healthcare systems across the country have seen an increase in random and unannounced worksite inspections by immigration officers, particularly targeting H-1B nonimmigrant worker visa holders. These inspections aim to verify employers’ compliance with H-1B program requirements, including proper recordkeeping, worksite accuracy, and adherence to position and salary terms. As these…
Income received by a multistate business is either “business income” or “non-business income.” Although this labeling appears innocuous, the distinction between these two categories of income matters greatly to taxpayers and state departments of revenue alike. While business income is apportionable to the various states in which the taxpayer conducts business, non-business income is allocable…
Practitioners who want to prescribe controlled substances via telehealth to patients in Florida must meet the requirements of both federal and state law. The federal Drug Enforcement Administration (DEA) and the Florida legislature have recently amended the applicable federal regulations and state laws, respectively, to allow the prescribing of controlled substances via telehealth[*] without…
The Department of Health and Human Services (HHS) recently rescinded its policy dating back to 1971 to now allow its agencies and offices to quickly alter certain rules and regulations without public notice and comment. The Nixon-era policy had waived the statutory exemption from procedural rulemaking requirements for rules and regulations relating to public property,…
USCIS has announced that registration for this year’s H-1B visa lottery will take place between noon (ET) on March 7, 2025, and noon (ET) on March 24, 2025. With adjustments to fees, the selection process, and filing methods, employers must plan ahead.…
The employment law landscape has seen widespread changes on the federal and state levels in recent years. In light of what is poised to be years of even more changes, now is an opportune time to re-examine the basics of a compliant workplace. This post will keep companies ready for whatever comes next by providing…
In today’s fast-evolving digital landscape, generative artificial intelligence (AI) has become a powerful tool that employees increasingly rely on for a variety of tasks. From drafting emails and producing reports to generating creative content and analyzing data, these technologies are reshaping how work gets done. As organizations integrate AI into their daily operations, employers face…
