SALT Blawg – State and Local Tax Blog
State and Local Tax ("SALT") blog 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
Recently the New Jersey Division of Taxation ("Division") proposed amendments to a corporate business tax rule relating to foreign businesses' responsibilities to file and pay New Jersey's Corporation Business Tax ("CBT"). The proposed amendments are an attempt to clarify changes wrought by the Business Tax Reform Act ("Act"). Enacted July 2, 2002, the Act made numerous amendments to the CBT. Those amendments explicitly established that foreign corporations must pay CBT "for the privilege of deriving receipts from sources within this State, or for the privilege of engaging in contacts within this State."