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 (SALT Blog) 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
State DOR Letters and Administrative Rulings
The Indiana Department of Revenue provided guidance on what constitutes tangible personal property. That guidance includes the specific view that electricity is tangible personal property. It also discusses the taxation of intangibles in the state. It also ruled that medical devices are not exempt if there is not a prescription. So a sale of a medical device to a doctor or a hospital is not exempt as a device being prescribed. It may qualify for the sale for resale exemption, as the doctor resells the device to a patient, but the requirements ...
State DOR Letters and Rulings
Florida ruled that when a cleaning service provider uses cleaning supplies to perform the cleaning services, sales and use tax is due on those supplies. However, to the extent those supplies are not used, but sold to a customer for their use, the transaction is exempt as a sale for resale.
The Texas Comptroller ruled that a series LLC would be treated as a single entity for Texas franchise tax purposes. The entity cannot be broken up into separate parts, but must file as one.
Alabama ruled that winter park provided amusement services subject to sales tax. The ...
The Alliance for Main Street Fairness Launches Website Targeting Amazon.com
On August 25th, the Alliance for Main Street Fairness launched a website that asked individuals to anonymously submit stories relating to Amazon.com's alleged efforts to avoid collecting state sales taxes. The Alliance, representing mainly brick-and-mortar business, has pushed for states to enact "Amazon" laws, arguing that such laws promote tax fairness. Conversely, opponents to "Amazon" laws believe that states are reaching beyond their constitutional limits.
Although Supportive of "Amazon ...
Texas Supreme Court Rules “Pole Tax” Does Not Violate First Amendment
In a unanimous decision Texas Supreme Court rules stripper "pole tax" does not violate First Amendment. The decision reverses a 2-1 Third Court of Appeals decision, which had held the tax violated the First Amendment in upholding the trial court’s ruling. The decision remands the case to the trial court, where three arguments remain, all based on challenges to the tax under the Texas Constitution.
New Jersey Appeals Court Upholds Tax Court Finding No Unitary Nature of Limited Partnership
New Jersey ...