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SALT Blawg

State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg 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 by Stewart M. Weintraub
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    Mr. Weintraub’s practice has centered on taxation for more than 40 years. He helps clients plan and structure transactions so that all state and local tax obligations are minimized. He represents clients in all aspects of state ...

  by Stewart Weintraub and Jennifer Weidler

Arizona is preparing to launch a tax amnesty program, slated to run from September 1, 2011 through October 1, 2011.  To participate in the program, taxpayers must file an original or amended return, an amnesty application, and pay in full any tax and interest due by October 1, 2011.  With the exception of the estate tax and property tax, the tax recovery program applies to every state and/or local tax obligation, including individual and corporate income tax, sales and use tax, withholding tax and partnership tax.  For annual tax filings ...

Categories: Arizona, SALT

  by Stewart Weintraub and Jennifer Weidler

On June 15, 2011, the California Legislature followed an increasing number of states in passing an "Amazon" bill.  The California Bill, like many of its predecessors, is attempting to expand its authority to require out-of-state online retailers, such as Amazon, to collect sales tax on online purchases made by in-state residents and still comply with the constitutional requirement that the online retailer has a "physical presence" in the state.  According to the Bill, and similar bills, a physical presence includes the physical ...

  by Stewart Weintraub and Jennifer Weidler

On June 1, the Performance Marketing Association ("PMA"), a trade association founded to connect, inform and advocate on behalf of performance marketing, filed suit against the Illinois Department of Revenue challenging the validity of the State's recently enacted Amazon law.  The law at issue, House Bill 3659 ("Bill"), requires certain out-of-state retailers to collect sales tax if they maintain affiliates within the state who advertise, via Websites, on the out-of-state company's behalf.  The complaint alleges that the Bill ...

  by Stewart Weintraub and Jennifer Weidler

On June 3rd, a Federal judge approved a $1 billion class action settlement against AT&T.  The settlement relates to AT&T's collection of state and local taxes applied to its mobile device data plans, which the class action plaintiffs claimed were improperly collected pursuant to the Internet Tax Freedom Act ("IFTA") of 1998.  IFTA prohibits the imposition of state and local taxes upon Internet access through November 1, 2014.  Class action lawsuits were filed in all 50 states against AT&T alleging a violation of IFTA.  The cases were later ...

  by Stewart Weintraub and Jennifer Weidler

While it is increasingly becoming a common theme amongst state legislatures to target out-of-state online retailers with so called "Amazon" laws, the approach behind those attacks has taken many forms.  Amazon laws generally state that an online-retailer must collect sales tax for sales in the state if the company is using an in-state affiliate to market and sell.  The online retailer scenario has the in-state affiliates typically place the out-of-state retailer's ads or banners upon their websites and receive a commission or some ...

  by Stewart Weintraub and Jennifer Weidler

New Jersey's Governor, Chris Christie, recently signed legislation enacting important changes for New Jersey's tax scheme relating to businesses.  The first bill, S2753, provides for a three year phase-in of a single-sales-factor apportionment formula. New Jerseycurrently has a three-factor apportionment formula, consisting of sales, property and payroll factors.  Beginning on January 1, 2012, the sales factor will be weighted as 70% of apportionment, while property and payroll factors will be weighted as 15% each.  During ...

  by Stewart Weintraub and Jennifer Weidler

The U.S. Supreme Court's decision in Meadwestvaco Corp. v. Illinois Dept. of Revenue calls into question a recent Virginia Ruling relating to allocation apportionment. Virginia Public Document Ruling No. 11-52, 04/05/2011.  Pursuant to established case law, a state may tax an apportioned share of the value generated by a multistate enterprise's activities that form part of a "unitary business."  In Allied-Signal, Inc. v. Director, the U.S. Supreme Court enunciated the factors to be considered in establishing the existence of a ...

  by Stewart Weintraub and Jennifer Weidler

Oregon Allows Department Discretion in Extending Time of Payment Under Installment Plans Created Pursuant to 2009 Tax Amnesty Program

Pursuant to L. 2011, S305, effective 09/29/2011, Oregon permitted its Department of Revenue ("Department") to grant extensions beyond a previously mandated date of May 31, 2011 for tax amnesty program participants utilizing an installment plan. The extension may be granted for good cause.

During 2009, Oregon conducted its first ever tax amnesty program, whereby the state attempted to encourage ...

  by Stewart Weintraub and Jennifer Weidler

Earlier this month we blogged about HB 427 ("Bill"), titled the Taxpayer's Bill of Rights, which was being considered by the Alabama House of Representatives (the "House").  On April 21st, the House passed the Bill 88 to 0.  The Bill will now be forwarded to the state Senate.

As we stated previously, one of the many highlights of HB 427 would be the abolition of the Department of Revenue’s Administrative Law Division and replacement with a new, independent state agency, the Alabama Tax Appeals Commission (“ATAC”).  Modeled after the ...

  by Stewart Weintraub and Jennifer Weidler

On August 31, 2010, the New Jersey Tax Court issued a memorandum decision in Beneficial New Jersey, Inc. v. Director, Division of Taxation, N.J. Tax Court, Docket No. 009886-2007 (August 31, 2010).  The Court held that the taxpayer satisfied one of the enumerated exceptions authorized by the interest add-back statute, N.J.S.A. 54:10A-4(k)(2)(I).  Therefore, the Court found that the taxpayer was entitled to its interest expense deductions.  Recently, the New Jersey Division of Taxation ("Division") released TAM-13, accepting the ...