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.
Chamberlain Hrdlicka Blawgs
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 Lawmakers Approve “Amazon” Bill
The Georgia Senate approved legislation, HB 386, which would create click-through nexus and ...
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 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 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 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 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.
Verizon Business Purchasing, LLC Challenges Florida Sales and Use Tax ...