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
In an opinion released September 9, 2022, the Online Merchants Guild (“Guild”) secured a victory against the Pennsylvania Department of Revenue (“Department”) in its attempt to collect information and back taxes on an estimated 11,000 out-of-state sellers who stored inventory in Amazon’s warehouses in Pennsylvania. See Online Merchants Guild v. Hassell, Pa. Commw. Ct. No. 179 MD 2021, 9/9/2022.
During 2012, Amazon and the Pennsylvania Department of Revenue (“Department”) entered into an agreement whereby Amazon agreed to voluntarily collect and remit ...
On August 3, 2022, the Pennsylvania Commonwealth Court upheld a panel decision finding that a senior living facility failed to qualify as a “purely public charity” and therefore was not entitled to exemption from sales tax. See Friends Boarding Home of W. Quarterly Meeting v. Commonwealth, No. 332 F.R. 2018 (Pa. Commw. Ct. Aug. 3, 2022) (op. not reported). In order to satisfy the requirements for a “purely public charity,” an institution must satisfy the five-part HUP test, which requires that an institution:
- Advance a charitable purpose;
- Donate or renders gratuitously a ...
Pennsylvania and Philadelphia have implemented important changes to their taxes, affecting both businesses and individuals. Below are the highlights of those recent changes.
Pennsylvania Tax Changes
Pennsylvania’s 2022-2023 Budget Bill (H.B. 1342), adopted July 8, 2022, implements significant corporate net income tax (CNIT) and personal income tax (PIT) changes for taxpayers. While many taxpayers within Pennsylvania will be happy to hear of these changes, those outside of Pennsylvania may not be so jubilant.
CNIT Rate Reduction
Under the new law, the corporate net income ...
The SALT deduction cap, enacted by a Republican-controlled Congress in 2017, is a quagmire for Democrats. They’ve made promises to repeal it, and have made a wedge issue out of it. But repealing the cap would be regressive (it would benefit higher-income earners), which contradicts the party’s broader platform.
Aside from repeal, leaders in the kill-the-cap campaign have sought to undo the SALT deduction cap by challenging its constitutionality in court and by enacting State statutes that seek to end-run the cap (known as “workaround statutes”). But challenges to the ...