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SALT Blog - SALT Blawg

State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg (SALT Blog) 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.

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Posts from February 2011.

Over the last two weeks, the dispute between Amazon, the online retailer, and the Comptroller of Public Accounts for the State of Texas has reached new heights. On Friday, February 11, 2011, Amazon advised its employees by letter that it would be closing the distribution facility in Irving, Texas, (which is owned by a subsidiary company), that it would relocate its facility and existing employees outside Texas, and would cancel expansion plans that would have created 1,000 new jobs. This latest move by Amazon follows the $269 million tax bill that Texas issued to Amazon in October 2010 for failing to collect sales tax on sales into Texas and Amazon's lawsuit filed to force the Comptroller to explain the factual and legal basis for the tax bill. Amazon is appealing the tax bill though the administrative appeal process available in Texas.

During January, the Securities & Exchange Commission ("SEC") fined Hudson Highland Group, Inc. ("Hudson") – a staffing company – for failing to implement the requisite internal controls to correctly collect and remit approximately $3.9 million in sales taxes.

A California Court of Appeals recently tackled the question of whether sales tax should be imposed upon a telecommunication company's license for software used to operate its telephone switch hardware.  The court held that the software license was exempt from sales and use tax because the license constituted the transfer of patent and copyright interests.