Wyoming Beats The On-line Companies On Room Tax
The decision is pretty lengthy. It is a good read, if you are interested in keeping score on this issue. The decision notes how the on-line companies have fared against Birmingham and Bowling Green and numerous other places large and small. Apparently there is not a broad overreaching federal principle at stake here or at least none that the companies have been able to make stick.
Written Business Plan Is Crucial In Horse Tax Court Case
Petitioner failed to provide a business plan that included more than just generalized goals. …. Petitioner likewise failed to maintain a budget or to make any financial projections, economic forecast, or other analyses demonstrating financial management or planning.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.