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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On Friday, June 30, New Jersey lawmakers approved the state’s budget and enacted new legislation that would overhaul several provisions of the corporate tax system. The $54.3 billion budget was approved closely along party lines with contention, while the new provisions of the corporate tax system were approved unanimously without debate.
2024 Budget
Significant tax changes were made in the 2024 budget to help increase affordability for working and middle class families. One of the major programs that will receive funding through the new budget is the property tax relief ...
Real estate assessment appeal deadlines are quickly approaching in Pennsylvania for 2024 assessed values. Taxpayers should review their assessed values and determine whether an appeal is appropriate. The following is a list of upcoming appeal deadlines for 2024 assessments for each county:
- August 1st: Adams, Bucks, Butler, Cambria, Chester, Dauphin, Erie, Fayette, Franklin, Indiana, Lackawanna, Lancaster, Lawrence, Lehigh, Luzerne, Monroe, Montgomery, Northampton and York
- August 15th: Berks
- August 31st: Wyoming
- September 1st: Armstrong, Bedford, Blair, Bradford ...
On February 28, 2023, the Pennsylvania Supreme Court issued its evenly divided opinions in GM Berkshire Hills LLC v. Berks County Board of Assessment Appeals, 16 MAP 2022 (“Berkshire”). In Berkshire, the Wilson School District (“WSD” or “school district”) adopted a policy of appealing recently sold properties that were potentially underassessed by at least $150,000. The Pennsylvania Supreme Court granted cert, agreeing to review two issues:
- whether the school district’s selective real estate tax assessment appeals violate the uniformity clause when the ...
The Pennsylvania Supreme Court issued its long-awaited decision in Synthes v. Commonwealth of Pennsylvania, 11 MAP 2021, a closely watched case dealing with differing interpretations of Pennsylvania’s costs of performance (“COP”) statute, which ultimately had the Department of Revenue (“DOR”) and the Office of Attorney General (“OAG”) on opposite sides.
Prior to 2014, the statute required services to be sourced to the location of the “income-producing activity.” Where the income-producing activity occurred both within and without Pennsylvania ...
To ring in the New Year, the Texas Comptroller announced needed guidance to remote sellers and marketplace facilitators regarding sales and use tax obligations for businesses that do not have a physical presence in Texas but sell or facilitate sales to Texas customers.
In 2018, the US Supreme Court decided the case, South Dakota v. Wayfair, in which the Court altered the decades-long standard that prevented states from imposing sales tax obligations on businesses unless they had a physical presence in the state. In Wayfair, the Court replaced the physical nexus standard with an ...