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.
Chamberlain Hrdlicka Blawgs
Alabama House Approves Legislation to Update Taxpayer’s Bill of Rights
The Alabama House approved a substitute version of a Bill, HB 105, which would update the Alabama Taxpayer’s Bill of Rights with regard to the protocols for handling taxpayer appeals.
Alabama Supreme Court Finds for Online Travel Companies in Tax Suit
The Alabama Supreme Court affirmed a lower court’s summary judgment decision, which held that online travel companies are not engaged in the business of renting rooms or lodgings or furnished accommodations for the purposes of ...
Arizona Senate Rejects Proposed Amazon Legislation
The Arizona Senate rejected proposed Amazon legislation, SB 1338, which would have broadened Arizona’s definition of retailer to include any company with a warehouse in the state.
California Revises Publication on Internet Sales, Incorporating eBooks and Apps
The California State Board of Equalization revised Publication 109 regarding Internet Sales, in order to provide guidance on the tax treatment of eBooks and apps. According to the Publication, the transfer of a downloadable ...
Arizona DOR Finds Nexus for Sales Representatives Providing Customer Support and Training
Of course it had nexus: Arizona DOR rules that corporation has substantial nexus due to presence of sales representatives who provide customer support and training.
California Issues Proposal to Amend Definition of “Retailers Engaged in Business in this State”
California Board of Equalization issues a proposal to amend the definition of “retailers engaged in business in this state,” in conformance with AB 155. It will take effect either ...
By Paul Masters with contributions by Jennifer Weidler in Chamberlain's Philadelphia office.
State DOR Letters and Policy Rulings
But where’s your paper … New Mexico hearings officer rules that a taxpayer does not qualify for a gross receipts tax deduction merely because the taxpayer did not possess any nontaxable transaction certificates as required by NMSA 1978, Section 7-9-43 (2001). Other states have similar requirements for certificates, but merely because they are “required” does not necessarily mean the courts agree.
Virginia Tax Commissioner rules that ...