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, 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 ...
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 ...