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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Chamberlain Hrdlicka Blawgs
I am pleased to share with you that I will be speaking at the upcoming meeting of the ABA Tax Section State & Local Tax Committee, in Boston MA. The panel presentation is titled: “Selling Your Business: Where’s Our Share? State Taxes on the Sale of an Interstate Business or Subsidiary,”.
From AmericanBar.org:
“The panel will discuss the key SALT issues that arise from the sale of a business or a subsidiary, including stock sales that are treated as asset sales under IRC Section 338. The panel will review how these transactions were treated under UDITPA's ...
The Alabama Supreme Court recently addressed the issue of whether online travel companies are liable for the payment of municipalities’ lodgings tax.SeeCity of Birmingham, et al. v. Orbitz, LLC, et al., Dkt. No. 1100874 (Ala. S. Ct. 2012).The appellants in the case were nine (9) Alabama municipalities and the appellees were sixteen (16) online travel service companies and related entities.
In their complaint, the municipalities alleged that municipal ordinances were enacted which imposed a lodgings tax on hotels located within their city limits; that ...
ALABAMA
Alabama House Approves Legislation to Update Taxpayer’s Bill of Rights
The Alabama House approved a substitute version of a Bill, HB 105, which would update the Alabama Taxpayer’s Bill of Rights with regard to the protocols for handling taxpayer appeals.
Alabama Supreme Court Finds for Online Travel Companies in Tax Suit
The Alabama Supreme Court affirmed a lower court’s summary judgment decision, which held that online travel companies are not engaged in the business of renting rooms or lodgings or furnished accommodations for the purposes ...
CONNECTICUT
Connecticut Finds Scholastic Used Teachers to Sell Books Creating Nexus to Subject it to Sales Tax
The Connecticut Supreme Court reversed a lower court’s decision and held that Scholastic Book Clubs, Inc. was subject to state sales tax because in-state school teachers acted as its representatives, thereby creating the requisite nexus to justify imposing the tax. For prior coverage of this issue.
GEORGIA
Georgia Lawmakers Approve “Amazon” Bill
The Georgia Senate approved legislation, HB 386, which would create click-through nexus and ...
ARIZONA
Arizona Court Holds that Cooperative Direct Mail Advertising is Not Subject to Use Tax
The Arizona Appeals Court held that cooperative direct mail advertising was not subject to the state’s use tax, since the dominant purpose of the taxpayer’s business was to obtain nontaxable design, mailing and printing services, and not tangible personal property.
INDIANA
Indiana Legislature Passes Bill to Phase Out Inheritance Tax
The Indiana General Assembly has passed legislation, SB 293, which will phase out the state’s inheritance tax, gradually ...
ARIZONA
Arizona Senate Rejects Proposed Amazon Legislation
The Arizona Senate rejected proposed Amazon legislation, SB 1338, which would have broadened Arizona’s definition of retailer to include any company with a warehouse in the state.
CALIFORNIA
California Revises Publication on Internet Sales, Incorporating eBooks and Apps
The California State Board of Equalization revised Publication 109 regarding Internet Sales, in order to provide guidance on the tax treatment of eBooks and apps. According to the Publication, the transfer of a ...
COLORADO
Colorado DOR Issues Letter Ruling Discussing Tax Exempt Status of Photovoltaic Energy Systems
The Colorado Department of Revenue issued a letter ruling explaining the sales exempt status of photovoltaic energy systems. The letter ruling clarified that a company or customer who purchases photovoltaic energy systems is exempt from sales tax because all sales and uses of qualifying renewable energy components are entitled to the renewable component exemption.
FLORIDA
Verizon Business Purchasing, LLC Challenges Florida Sales and Use Tax ...
KENTUCKY
U.S. Supreme Court Denies Petitions for Writ of Certiorari in Kentucky Tax Lien Case
The United States Supreme Court denied a petition for writ of certiorari in a Kentucky case dealing with general tax liens. The Kentucky Supreme Court previously held that professional lenders with actual or constructive knowledge of an earlier recorded general tax lien are precluded from benefiting from an equitable reordering of the liens. Since the U.S. Supreme Court denied certiorari, the Kentucky Supreme Court’s decision will stand.
NEW JERSEY
New Jersey ...
ARIZONA
Two New Bills to Repeal State’s Use Tax Introduced to Arizona Legislature
Two new bills, HB 2623 and HB 2629, have been introduced to the state legislature. Both bills attempt to repeal the state’s use tax for individuals.
HAWAII
Hawaii DOR Issues Letter Ruling on Qualification of Photovoltaic Energy Systems for Renewable Energy Credit
The Hawaii Department of Taxation issued a Letter Ruling, finding that taxpayers were entitled to the renewable energy technology income tax credit on photovoltaic energy systems, subject to a $500,000 per system ...
ARIZONA
Arizona Senate Approves Bill Aimed at Amazon.com
The Arizona Senate Commerce and Energy Committee approved a bill, SB 1338,which is designed to affect Amazon.com by expanding the definition of “retailer” to include companies that have warehouses or distribution centers in the state. Amazon.com currently maintains four (4) warehouses within Arizona. As we noted in last week’s update, the Arizona Department of Revenue has issued a bill to Amazon.com alleging that it owes $53 million in uncollected taxes in the state.
CALIFORNIA
California ...