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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 January 2012.

by Stewart Weintraub and Jennifer Karpchuk

Pennsylvania is now attempting to join the list of states which have challenged the use of the so-called Delaware Loophole.  In the past, other states have challenged the Delaware Loophole by litigation or by legislation.  The legislative remedies involved enacting either combined reporting or disallowing the deduction for the royalty payments.  OnWednesday January 25th, House Bill 2150, Printer’s No. 3019 (“Bill 2150”), was introduced into the Pennsylvania Legislature.  If enacted,Bill 2150 would amend the Pennsylvania ...

by Jennifer Karpchuk

CALIFORNIA

California Shifts Burden of Proof in Vacation or Secondary Home Assessment Appeals from County to Taxpayer

The California Legislature adopted Bill 711, effective January 1, 2012, which clarifies that an owner-occupied single-family dwelling means one that is the owner’s principal place of residence.  Thus, only single-family dwellings that are the principal place of residence of the taxpayer qualify for a homeowner’s property tax exemption.  With regard to such properties, the assessor has the burden of proof in any assessment appeals ...

by Jennifer Karpchuk

ALABAMA

Alabama Retail Association Issues Letter Expressing Support for Alabama Streamlined Sales and Use Tax Commission’s Preliminary Report

The Alabama Retail Association addressed a letter on behalf of its 4,000 members,to the Alabama Streamlined Sales and Use Tax Commission.  The letter expressed the Alabama Retail Association’s support for the Commission’s preliminary report and recommendations, stating its belief that simplifying the sales and use tax system would increase compliance and revenue.

FLORIDA

Florida Governor Indicates ...