SALT Blog – State and Local Tax Blog
The State and Local Tax ("SALT") blog provides 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.
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Business and International Tax Developments Blog
CONNECTICUT
Connecticut Finds Scholastic Used Teachers to Sell Books Creating Nexus to Subject it to Sales Tax
The Connecticut Supreme Court reversed a lower court’s decision and held that Scholastic Book Clubs, Inc. was subject to state sales tax because in-state school teachers acted as its representatives, thereby creating the requisite nexus to justify imposing the tax. For prior coverage of this issue.
GEORGIA
Georgia Lawmakers Approve “Amazon” Bill
The Georgia Senate approved legislation, HB 386, which would create click-through nexus and ...