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
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Taxing the Intangible: Applying Conventional Definitions to Modern Digital Products
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
Idaho’s Defense of Life Act and EMTALA: For Now, A Federal Court Permits an Idaho Health System To Stabilize Pregnant Patients Even If the Care Endangers a Fetus
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
Hospital Leaders: Are You Fully Prepared For the Rising Wave of H-1B Onsite Inspections in Healthcare Systems Nationwide? Let’s Ensure Your Facilities Are H-1B Compliant!
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
Hospital Leaders: Are You Fully Prepared For the Rising Wave of H-1B Onsite Inspections in Healthcare Systems Nationwide? Let’s Ensure Your Facilities Are H-1B Compliant!
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
It’s None of My Business! Arkansas Court Rules on Business v. Non-Business Income Distinction
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
Harmonizing Federal and Florida Laws on Prescribing Controlled Substances Through Telehealth
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
No (Public) Comment: HHS Rescinds Policy on Public Participation in Rulemaking
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
Preparing for the FY 2026 H-1B Cap Season
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
Back to Basics: The 2025 Employment Law Playbook
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