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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 2018.

Starting March 1, 2018, a remote seller, marketplace facilitator, or referrer, with no physical presence in Pennsylvania but with $10,000 of annual sales into Pennsylvania, must elect to either collect sales tax on transactions, or to abide by various notice and reporting requirements. See HB 542, Act 43 of 2017. If no election is made, the remote seller, marketplace facilitator, and/or marketplace seller is deemed to have elected to comply with the notice and reporting requirements. The Department has begun mailing forms to taxpayers it believes qualify as referrers ...

The U.S Supreme Court has agreed to hear South Dakota v. Wayfair - a facial challenge by South Carolina to the U.S. Supreme Court's 1992 decision in Quill v. North Dakota, requiring physical presence.

As previously reported, during August the South Dakota Supreme Court held oral arguments wherein South Dakota urged the court to reject its petition, which would allow it to expeditiously file a petition for cert with the US Supreme Court.  The South Dakota Supreme Court abided and quickly affirmed a March 2017 trial court decision granting the remote seller’s motion for ...


By: Jennifer Weidler Karpchuk

Pennsylvania recently joined 29 other states and D.C. in legalizing medical marijuana. With the growing acceptance of the use of marijuana for medicinal — and in some states, recreational — purposes, a new industry booms. With that boom comes revenue to the states in the form of new taxes.

As with any tax and policy, it is important to understand the history of how we got to where we are today. But it is particularly important to see what has framed our cultural views of marijuana. Medicinal marijuana has a long history, dating back to ancient cultures ...

On October 2, 2017, South Dakota filed a petition for writ of certiorari with the United States Supreme Court, bringing the first facial challenge to Quill Corp. v. North Dakota in front of the Court.

As mentioned previously, during August the South Dakota Supreme Court held oral arguments wherein South Dakota urged the court to reject its petition, which would allow it to expeditiously file a petition for cert with the US Supreme Court.  The South Dakota Supreme Court abided and quickly affirmed a March 2017 trial court decision granting the remote seller's motion for ...