SALT Blog – State and Local Tax Blog
The State and Local Tax ("SALT") blog provides 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.
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Business and International Tax Developments Blog
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 ...