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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 in SALT Update.

  by Stewart Weintraub and Jennifer Weidler

As a means of increasing corporate tax collections, some states have turned to contingent-fee audit contractors – sometimes referred to as "bounty hunters."  These bounty hunter firms are compensated based upon a percentage of the amount of tax assessed, creating an incentive for the firms to not only aggressively audit taxpayers, but to stretch interpretations of the law to and beyond the limits.  Having an economic interest in the assessments resulting from the bounty hunter audits, creates an inherent conflict of interest.

Not ...

Categories: SALT Update

  by Stewart Weintraub and Jennifer Weidler

The Washington Supreme Court is currently considering the legality of the state legislature's attempt to create a statutory amendment barring the granting of twenty-four (24) years of tax refund claims.  Tesoro Refining & Marketing Co., No. 39417-1-II (Wash. Ct. App. Dec. 21, 2010).  Tesoro Refining and Marketing Company ("Tesoro") is a manufacturer of bunker fuels.   Prior to 2009, Washington law permitted companies that manufacture and sell a qualifying fuel (e.g. bunker fuel) to deduct the amount derived from the sale of the fuel ...

Categories: SALT Update, Washington

  by Stewart Weintraub and Jennifer Weidler

This past week, Michigan senior citizens packed into the Michigan Supreme Court to hear oral arguments over the legality of a proposed change that would impose a tax upon their public pensions.  Notably, this is not the first time that Michigan was involved with litigation concerning its taxation of pension plans.  During the late 1980s, the U.S. Supreme Court decided a case involving the Michigan Income Tax Act ("Act").  The Act provided an exemption from taxation for all retirement benefits paid by the State or its political ...

Categories: Michigan, SALT Update

Texas Supreme Court Rules “Pole Tax” Does Not Violate First Amendment

In a unanimous decision Texas Supreme Court rules stripper "pole tax" does not violate First Amendment. The decision reverses a 2-1 Third Court of Appeals decision, which had held the tax violated the First Amendment in upholding the trial court’s ruling. The decision remands the case to the trial court, where three arguments remain, all based on challenges to the tax under the Texas Constitution.

New Jersey Appeals Court Upholds Tax Court Finding No Unitary Nature of Limited Partnership

New Jersey ...

Tax Foundation Report Opines Texas Margin Tax Not a Model Act

A recent Tax Foundation report concludes that the Texas margin tax - untried when enacted in 2006 - collected less revenue than expected, caused significant confusion and compliance costs, resulted in litigation and controversy, and should not be tried in other states.

Tennessee and New York Opine Electronic Goods Not Subject to Sales Tax

Tennessee provided a written opinion that paper shop drawings would be subject to sales tax, but not a digital (paperless) version of the same. New York authorities similarly concluded

Categories: SALT Update