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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Chamberlain Hrdlicka Blawgs
Business and International Tax Developments Blog
by Stewart Weintraub and Jennifer Weidler
The U.S. Supreme Court's decision in Meadwestvaco Corp. v. Illinois Dept. of Revenue calls into question a recent Virginia Ruling relating to allocation apportionment. Virginia Public Document Ruling No. 11-52, 04/05/2011. Pursuant to established case law, a state may tax an apportioned share of the value generated by a multistate enterprise's activities that form part of a "unitary business." In Allied-Signal, Inc. v. Director, the U.S. Supreme Court enunciated the factors to be considered in establishing the existence of a ...