SALT Blawg – State and Local Tax
State and Local tax issues require state and local tax knowledge. 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
By Paul Masters
With one lone dissent, the Texas Senate passed a bill last Friday, May 13, 2011, relating to Internet retailers doing business in Texas. As previously highlighted HB 2403 attempts to settle the issue raised by the Texas Comptroller on whether Amazon is engaged in business in Texas by setting up a distribution center in Texas. The Comptroller has already estimated a $269 million assessment against Amazon. This bill states that this is a "change in law," and that it does "not affect tax liability accruing before the effective date" of the legislation, being January 1, 2012. Internet retailers may be able to use this wording to assert that current law does not extend to situations that would be clearly covered by HB 2403. Thus Amazon may be able to point to this legislation to argue that the Texas Comptroller has overstepped her bounds as the Legislature just now changed the law to cover the case in which Amazon uses a Texas fulfillment center in connection with Internet sales.