SALT Blawg – State and Local Tax Blog
State and Local Tax ("SALT") issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg provides exactly that knowledge with news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros… in your neighborhood.
Chamberlain Hrdlicka Blawgs
The City of Philadelphia Department of Revenue issued Frequently Asked Questions (“FAQs”) regarding its Wage Tax policies in light of COVID-19. Philadelphia applies the “requirement of employment” test in order to determine whether a non-resident’s base of operations is the employer’s Philadelphia location. If a Philadelphia employer requires a non-resident employee to perform duties outside of Philadelphia (including working from home), that employee is exempt from the Wage Tax for those days spent fulfilling that requirement. However, if a non-resident ...
Earlier this year, the Pennsylvania Department of Revenue issued temporary guidance regarding telework during COVID-19 and the related tax implications thereof. The Department has now issued an end date to its temporary policies: guidance issued by the Department is in effect until the earlier of June 30, 2021 or 90 days after the Proclamation of Disaster Emergency in Pennsylvania is lifted.
Ordinarily, the presence of employees working temporarily from home within Pennsylvania is sufficient to establish nexus for out-of-state businesses for purposes of the ...
In response to various issues created by COVID-19, the Philadelphia Department of Revenue (“Department”) has issued guidance to taxpayers related to the City’s Wage Tax, Use & Occupancy (“U&O”) Tax, and Business Income & Receipts Tax (“BIRT”).Wage Tax
On November 5, 2020, the Department issued revised guidance regarding Wage Tax withholding requirements for Philadelphia-based employers. This is not a change in position; the guidance serves to explain the City’s policy that was in effect pre-COVID. The guidance explains that Philadelphia applies the ...
Chamberlain Hrdlicka's Annual Tax and Business Planning Seminar is going VIRTUAL for 2020!
Our three-day webinar will feature attorneys from our Atlanta, Houston, Philadelphia, and San Antonio offices presenting today's most timely Tax and Business Planning topics.
Save the Dates to Join Us!
Dates and Times:
- Tuesday, November 10 from 1:00-4:30 p.m. CST
- Wednesday, November 11 and Thursday, November 12 from 12:00 - 4:30 p.m. CST
Cost: $20 per day or $50/3 days
To request a financial hardship discount, a written request should be sent by email to Chamberlain Hrdlicka at ...
During July, the Commonwealth Court handed down its decision in Synthes v. Commonwealth of Pennsylvania, 108 FR 2016, which was a closely watched case dealing with differing interpretations of Pennsylvania’s costs of performance (“COP”) statute. Prior to 2014, the statute required services to be sourced to the location of the “income-producing activity.” Where the income-producing activity occurred both within and without Pennsylvania, receipts were required to be sourced to the state where the greater proportion of income-producing activities occurred, based ...
A Texas appellate court handed down on August 13 reminds taxpayers that the Texas Comptroller refund procedures are laden with traps for the unwary.
Comptroller Seeks to Dismiss Refund Suit
In the case, Hegar v. El Paso Elec. Co., the taxpayer, El Paso Electric, sued the Texas Comptroller for refund in district court on grounds that it had paid taxes on equipment that qualified for Tax Code section 151.318(a)(4)'s exemption for “telemetry units that are related to ... step-down transformers.”. No. 03-18-00790-CV (Tex. App. Aug. 13, 2020). The Comptroller pled that El Paso ...
The Internal Revenue Service is scheduled to publish its final regulations addressing attempts to end-run the 2017 Tax Cuts and Jobs Act’s cap on state and local tax deductions.
As readers will recall, prior to the TCJA’s amendment to Section 164 in December 2017, taxpayers were able to deduct the full amount of their state and local taxes (mostly property taxes and income taxes), subject to the limitation on itemized deduction. The TCJA added Section 164(b)(6) which limits the aggregate deduction of these taxes to $10,000 (less if not filing a joint return).
This little provision ...
In recent years, the Pennsylvania Department of Revenue (“Department”) has become increasingly aggressive in auditing restaurants for the underpayment of sales tax. By taking proactive measures and understanding the audit landscape, restaurants can set themselves up to successfully defend against the potential consequences.
Keep “Auditable” Records
Many restaurants keep sales ledgers showing cash and credit totals of taxable and non-taxable sales (e.g., alcohol) and tips for each day. This may be enough for their accountants to file sales tax returns, but not for ...
Chamberlain Hrdlicka's 42nd Annual Houston Tax and Business Planning Seminar will take place on Tuesday, October 30, 2019 at the Norris Conference Center at City Centre, 816 Town and Country Blvd., Suite 210.
11:00 a.m. - On-Site Registration begins
11:45 a.m. - 1:00 p.m. - Luncheon Presentation
1:05 - 5:30 p.m. - Workshops
5:30 - 6:30 p.m. - Reception
For more information or to register, click on https://www.chamberlainlaw.com/news-events-chamberlain_hrdlicka_houston_tax_and_business_planning_seminar-2019.html
The City of Philadelphia has responded to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, 585 US. ___ (2018), amending its Business Income and Receipts Tax (“BIRT”) regulations to impose economic nexus. The City’s BIRT is imposed annually upon every person engaging in any business in the City; it is a privilege tax, taxing the “privilege” of doing business in Philadelphia. [Phila. Code §19-2603].
The BIRT has two components: a net income component and a gross receipts component. Prior to 1998, both portions of the BIRT were subject to the solicitation ...