{ Banner }

SALT Blawg

SALT Blawg – State and Local Tax

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.

Popular Topics

Chamberlain Hrdlicka Blawgs

Tax Blawg
SALT Blawg

Posts in SALT.

As previously reported on the SALT Blawg, Chamberlain Hrdlicka attorneys Stewart M. Weintraub and Adam M. Koelsch, together with Peter L. Faber of McDermott, of Will & Emery LLP, filed in the U.S. Supreme Court an amicus brief on behalf of the American College of Tax Counsel in support of the petitioners challenging a retroactive repeal of tax legislation by the state of Michigan.  Although the petitioners and the amici had asserted various reasons for granting certiorari, the most prominent of those assertions was that the repeal, stretching seven years into the past, violates the Due ...

Recently, in Elan Pharm. v. Division of Taxation, the Tax Court of New Jersey issued a non-binding opinion that further limits the Division of Taxation’s enforcement of the controversial “throw out rule.”

Sometimes, when a multi-state taxpayer apportions its income, that taxpayer will source a receipt to a state in which the receipt is not subject to tax, either because the state has chosen not to tax it or because the state is not able to do so. One reason that a receipt may not be taxable, and a reason at issue in Elan Pharm., is P.L. 86-272 -- a federal law that prohibits a state from ...

Just a few weeks ago, Chamberlain Hrdlicka attorneys Stewart M. Weintraub and Adam M. Koelsch, together with Peter L. Faber of McDermott, Will & Emery LLP, filed in the U.S. Supreme Court an amicus brief on behalf of the American College of Tax Counsel in support of the petitioners challenging the Michigan Court of Appeals’ September 2015 decision in Gillette Commercial Operations N. Am. v. Dep't of Treasury.

In the amicus, the attorneys argued that the Court of Appeals  had misapplied the holding of the Supreme Court in United States v. Carlton in order to sustain a retroactive repeal ...

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 ...

Categories: Pennsylvania, SALT

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 ...

 by Jennifer Weidler

ARIZONA

Arizona Senate Approves Bill Aimed at Amazon.com

The Arizona Senate Commerce and Energy Committee approved a bill, SB 1338,which is designed to affect Amazon.com by expanding the definition of “retailer” to include companies that have warehouses or distribution centers in the state. Amazon.com currently maintains four (4) warehouses within Arizona.  As we noted in last week’s update, the Arizona Department of Revenue has issued a bill to Amazon.com alleging that it owes $53 million in uncollected taxes in the state.

 

CALIFORNIA

California ...

Categories: SALT

  by Stewart Weintraub and Jennifer Weidler

Earlier this week, the New Jersey Superior Court, Appellate Division, affirmed a decision of the Tax Court of New Jersey finding that a lack of nexus existed for distributions made to a foreign limited liability partner from a partnership with an in-state presence. See, BIS LP Inc. v. Division of Taxation, Docket No. A-1172-09T2 (NJ Super. Ct. 2011).

BIS, the taxpayer at issue, was a foreign corporation with no place of business, property, employees or agents in the state of New Jersey.  Its only interest was its ninety-nine percent (99 ...

Categories: New Jersey, SALT

  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 Paul Masters

This is the year of the Amazon. Multiple sources, including individual affiliates, are reporting that Amazon, Overstock and other Internet retailers are severing ties with their affiliates in Connecticut and Arkansas. Both of those states recently enacted changes to their sales tax laws that required Internet retailers to collect sales tax on transactions made with persons in those states. The states were able to “reach” the Internet retailers through an expanded nexus by means of the “associate” or “affiliate” programs commonly used by such ...

Categories: Sales and Use Tax, SALT

 By Paul Masters

Alabama House Bill 434, signed by Governor Robert Bentley, enacts three significant changes to Alabama’s apportionment provisions for tax years beginning on or after December 31, 2010:

* Double weight the sales factor for determining apportionment to 50%;

* Change from focusing on the location of income production for apportionment purposes to the taxpayer’s market for the sale for transactions other than tangible personal property; and

* Adoption of a “throwout” rule (similar to that recently rejected by New Jersey), by which a transaction that cannot ...

Categories: Franchise Tax, SALT