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SALT Blawg

State and Local Tax Blog

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.

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Posts tagged U.S. Supreme Court.

The U.S. Supreme Court has declined to hear the case of New Hampshire v. Massachusetts, but this is not the last we will hear of the underlying issue.  During October 2020, Massachusetts adopted an emergency regulation addressing remote workers’ tax obligations.  The emergency regulation adopted a “status quo” approach, whereby Massachusetts treated employees who had been working in Massachusetts before the pandemic, but were now working remotely, as if they were still working in Massachusetts.  The tax implication of that policy was that nonresidents working entirely out ...

Categories: U.S. Supreme Court

As previously reported on the SALT Blawg, Chamberlain Hrdlicka attorneys Stewart M. Weintraub and Adam M. Koelsch, together with Peter L. Faber of McDermott, of Will & Emery LLP, filed in the U.S. Supreme Court an amicus brief on behalf of the American College of Tax Counsel in support of the petitioners challenging a retroactive repeal of tax legislation by the state of Michigan.  Although the petitioners and the amici had asserted various reasons for granting certiorari, the most prominent of those assertions was that the repeal, stretching seven years into the past, violates the Due ...

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 ...