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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In less than two (2) months, Pennsylvania's 2017 Tax Amnesty Program will commence. Those individuals with potential Pennsylvania tax liabilities should consider taking advantage of the program, which is slated to run from April 21, 2017 through June 19, 2017. During those sixty (60) days, the Pennsylvania Department of Revenue (“Department”) will waive all penalties and half of the interest for anyone who participates.
The program applies to delinquencies existing as of December 31, 2015 – whether or not the delinquency is known to the Department. The litany of taxes ...
In an unreported opinion, on February 6, 2017, the Commonwealth Court vacated an order of the Philadelphia Court of Common Pleas, which had granted the motion of a Sheriff’s sale purchaser to intervene and to extend time to complete payment of the Sheriff’s sale purchase price. The Commonwealth Court characterized the Purchaser’s motion as a “restart” of the Sheriff’s sale subject to the same detailed notice and hearing procedures as the initial sale.
In City of Philadelphia v. Singhal, No. 128 C.D. 2016, it was undisputed that the City of Philadelphia had properly ...
Chamberlain Hrdlicka’s SALT Practice Chair, Stewart Weintraub, recently wrote an article about Philadelphia RAR Overpayments for the Journal of Multistate Taxation and Incentives.
His article, “Philadelphia RAR Overpayments – Not for the Faint of Heart,” discusses a recent Philadelphia case in which a statute of limitations barring a refund did not prohibit credits against future taxes.
Stewart outlined the Philadelphia Business Income and Receipts Tax (BIRT) structure, the facts of the case, the statute of limitations issues and the case’s conclusion. The ...
Institute for Professionals in Taxation honors Chamberlain Hrdlicka attorney for years of leadership
PHILADELPHIA (July 2014) – The Philadelphia office of Chamberlain Hrdlicka is proud to announce that shareholder Stewart M. Weintraub has been recognized by the Institute for Professionals in Taxation® (IPT) with its Special Award for his dedication and service to the organization. The award was presented on July 1, 2014 at the Institute’s Annual Conference in Phoenix, Arizona.
The IPT’s Special Award is presented to members who have contributed significantly to a ...
Chamberlain Hrdlicka tax attorney honored by ALM Media publication
PHILADELPHIA (June 2014) – The Philadelphia office of Chamberlain, Hrdlicka, White, Williams & Aughtry is proud to announce that shareholder Stewart M. Weintraub has been honored with a Lifetime Achievement Award from The Legal Intelligencer, a publication of ALM Media. Presented at a celebratory dinner on May 29, 2014, the award honors a select number of Pennsylvania’s most influential lawyers and jurists.
The Legal Intelligencer selected individuals who have helped to shape the law in Pennsylvania ...
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 ...
Arizona Court Holds that Cooperative Direct Mail Advertising is Not Subject to Use Tax
The Arizona Appeals Court held that cooperative direct mail advertising was not subject to the state’s use tax, since the dominant purpose of the taxpayer’s business was to obtain nontaxable design, mailing and printing services, and not tangible personal property.
Indiana Legislature Passes Bill to Phase Out Inheritance Tax
The Indiana General Assembly has passed legislation, SB 293, which will phase out the state’s inheritance tax, gradually ...
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 ...
On February 2, 2012, the Pennsylvania Commonwealth Court (“Commonwealth Court”) affirmed the decisions of the Philadelphia County Common Pleas Court and the City of Philadelphia Tax Review Board (“TRB”),finding Expedia, Inc. (“Expedia”)was not an operator of a hotel and was not subject to the City of Philadelphia’s (“City”) Hotel Room Rental Tax (“Hotel Tax”).
Expedia is an online travel company that allows travelers to make reservations for hotel rooms, flights, rental cars, events and other travel ...
Pennsylvania is now attempting to join the list of states which have challenged the use of the so-called Delaware Loophole. In the past, other states have challenged the Delaware Loophole by litigation or by legislation. The legislative remedies involved enacting either combined reporting or disallowing the deduction for the royalty payments. OnWednesday January 25th, House Bill 2150, Printer’s No. 3019 (“Bill 2150”), was introduced into the Pennsylvania Legislature. If enacted,Bill 2150 would amend the Pennsylvania ...