Iowa Supreme Court upholds taxation of KFC
Recent Cases
The Iowa Supreme Court has upheld a decision to levy corporate income taxes against fried chicken giant KFC.
At question is whether the state can impose income tax on revenue received by a company that doesn't have a presence in Iowa. KFC doesn't own any restaurants or have employees in Iowa. All KFC's in the state are owned by independent franchisers.
The Iowa Department of Revenue and Finance assessed KFC more than $248,000 for unpaid corporate income taxes in 2001.
Mark Schuling, the agency's director, says any corporation that collects revenue in Iowa should pay taxes.
KFC Corp., whose parent company is Louisville, Ky.-based Yum Brands Inc., challenged the assessment saying under Iowa law it was not subject to taxes because it didn't have property in the state.
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USCIS Will Begin Accepting CW-1 Petitions for Fiscal Year 2019
On April 2, 2018, U.S. Citizenship and Immigration Services (USCIS) will begin accepting petitions under the Commonwealth of the Northern Mariana Islands (CNMI)-Only Transitional Worker (CW-1) program subject to the fiscal year (FY) 2019 cap. Employers in the CNMI use the CW-1 program to employ foreign workers who are ineligible for other nonimmigrant worker categories. The cap for CW-1 visas for FY 2019 is 4,999.
For the FY 2019 cap, USCIS encourages employers to file a petition for a CW-1 nonimmigrant worker up to six months in advance of the proposed start date of employment and as early as possible within that timeframe. USCIS will reject a petition if it is filed more than six months in advance. An extension petition may request a start date of Oct. 1, 2018, even if that worker’s current status will not expire by that date.
Since USCIS expects to receive more petitions than the number of CW-1 visas available for FY 2019, USCIS may conduct a lottery to randomly select petitions and associated beneficiaries so that the cap is not exceeded. The lottery would give employers the fairest opportunity to request workers, particularly with the possibility of mail delays from the CNMI.
USCIS will count the total number of beneficiaries in the petitions received after 10 business days to determine if a lottery is needed. If the cap is met after those initial 10 days, a lottery may still need to be conducted with only the petitions received on the last day before the cap was met. USCIS will announce when the cap is met and whether a lottery has been conducted.