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
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 ...
by Stewart Weintraub and Jennifer Weidler
On February 2, 2012, the Pennsylvania Commonwealth Court (“Commonwealth Court”) affirmed the decisions of the Philadelphia County Common Pleas Court and the City of Philadelphia Tax Review Board (“TRB”),finding Expedia, Inc. (“Expedia”)was not an operator of a hotel and was not subject to the City of Philadelphia’s (“City”) Hotel Room Rental Tax (“Hotel Tax”).
Expedia is an online travel company that allows travelers to make reservations for hotel rooms, flights, rental cars, events and other travel ...
ARIZONA
Arizona Hits Amazon.com with $53 Million Bill for Allegedly Uncollected Taxes
The Arizona Department of Revenue issued a bill to Amazon.com alleging that it owes $53 million in uncollected taxes in the state. Amazon.com has announced its belief that the assessment is without merit and its intent to defend against the assessment.
ARKANSAS
Arkansas Expands Definition of Developmental Disability
Arkansas has expanded the definition of “developmental disability” for the 2011 Individual Income Tax Forms and Instruction Booklet to include two (2 ...
by Stewart Weintraub and Jennifer Weidler
The Tennessee Court of Appeals held that an out-of-state book distributor, Scholastic Book Clubs, Inc. (“Scholastic”), was obligated to collect Tennessee sales and use taxes because the distributor had substantial nexus with the state.
The court found the substantial nexus to be present through the local schools and teachers who participated in Scholastic’s program, holding that those teachers acted as agents for the company. It found that Scholastic utilized teachers to effectuate its sales, creating a de facto ...