SALT Blawg

Upcoming Event: Stewart Weintraub to Participate in ABA Tax Section Panel discussing State and Local Tax Issues Regarding Sale of a Business

Stewart Weintraub — Wed, 29 Aug 2012 16:10:16 +0000

by Stewart Weintraub I am pleased to share with you that I will be speaking at the upcoming meeting of the ABA Tax Section State & Local Tax Committee, in Boston MA. The panel presentation is titled: “Selling Your Business: Where’s Our Share? State Taxes on the Sale of an Interstate Business or Subsidiary,”. From AmericanBar.org: [...]

Weekly Blog Update for Week of 4/20: Alabama Rules in Favor of Online Travel Companies; Georgia Enacts “Amazon” Legislation; STEB Announces Revised Ratio for Philadelphia County; New Mexico Finds Barnes & Noble Trademarks Establish Nexus…and more.

SALT Blawg — Mon, 23 Apr 2012 20:08:02 +0000

by Jennifer Weidler ALABAMA Alabama House Approves Legislation to Update Taxpayer’s Bill of Rights The Alabama House approved a substitute version of a Bill, HB 105, which would update the Alabama Taxpayer’s Bill of Rights with regard to the protocols for handling taxpayer appeals. Alabama Supreme Court Finds for Online Travel Companies in Tax Suit The [...]

Alabama Supreme Court Rules in Favor of Orbitz and Other Online Travel Companies; Online Travel Companies Not Subject to Lodgings Tax

SALT Blawg — Mon, 23 Apr 2012 13:50:25 +0000

by Jennifer Weidler The Alabama Supreme Court recently addressed the issue of whether online travel companies are liable for the payment of municipalities’ lodgings tax.SeeCity of Birmingham, et al. v. Orbitz, LLC, et al., Dkt. No. 1100874 (Ala. S. Ct. 2012).The appellants in the case were nine (9) Alabama municipalities and the appellees were sixteen (16) [...]

Weekly Blog Update for Week of 3/23: Connecticut Supreme Court Reverses Scholastic Decision; Georgia and Marlyand Lawmakers Address Amazon Bills; Kansas Legislature Approves Single-Sales-Factor Apportionment Bill…and More

SALT Blawg — Mon, 26 Mar 2012 19:55:08 +0000

by Jennifer Weidler CONNECTICUT Connecticut Finds Scholastic Used Teachers to Sell Books Creating Nexus to Subject it to Sales Tax The Connecticut Supreme Court reversed a lower court’s decision and held that Scholastic Book Clubs, Inc. was subject to state sales tax because in-state school teachers acted as its representatives, thereby creating the requisite nexus [...]

Weekly Update for 3/16

SALT Blawg — Mon, 19 Mar 2012 20:00:38 +0000

by Jennifer Weidler ARIZONA Arizona Court Holds that Cooperative Direct Mail Advertising is Not Subject to Use Tax The Arizona Appeals Court held that cooperative direct mail advertising was not subject to the state’s use tax, since the dominant purpose of the taxpayer’s business was to obtain nontaxable design, mailing and printing services, and not tangible [...]

Weekly Update for 3/9: Arizona Rejects Amazon Legislation, While New Jersey Considers Implementing Amazon Law; Missouri Considers Amnesty Legislation; Pennsylvania Considers Closing the “Delaware Loophole”…and more.

SALT Blawg — Mon, 12 Mar 2012 14:42:06 +0000

by Jennifer Weidler ARIZONA Arizona Senate Rejects Proposed Amazon Legislation The Arizona Senate rejected proposed Amazon legislation, SB 1338, which would have broadened Arizona’s definition of retailer to include any company with a warehouse in the state. CALIFORNIA California Revises Publication on Internet Sales, Incorporating eBooks and Apps The California State Board of Equalization revised Publication [...]

Weekly Update for 3/2: Georgia Considers “Amazon” Law; Verizon Challenges Statute of Limitations in Florida Assessment; Maryland Rules on Statute of Limitations for Refund…and more.

SALT Blawg — Mon, 05 Mar 2012 14:09:18 +0000

by Jennifer Weidler COLORADO Colorado DOR Issues Letter Ruling Discussing Tax Exempt Status of Photovoltaic Energy Systems The Colorado Department of Revenue issued a letter ruling explaining the sales exempt status of photovoltaic energy systems. The letter ruling clarified that a company or customer who purchases photovoltaic energy systems is exempt from sales tax because all [...]

Weekly Update for 2/24: Oregon Legislature Approves Tax Break for Facebook; Tennessee and Virginia Legislation on “Amazon” Laws; Washington Privatization of Liquor Sales; Summary Judgment for Online Travel Companies in Tennessee…and more.

SALT Blawg — Mon, 27 Feb 2012 19:22:33 +0000

by Jennifer Weidler KENTUCKY U.S. Supreme Court Denies Petitions for Writ of Certiorari in Kentucky Tax Lien Case The United States Supreme Court denied a petition for writ of certiorari in a Kentucky case dealing with general tax liens. The Kentucky Supreme Courtpreviouslyheld that professional lenders with actual or constructive knowledge of an earlier recorded general [...]

Weekly Update for Week of 2/20 – Iowa Discusses Taxability of Groupons; Iowa and Illinois Issue Rulings on Computer Software; Pennsylvania Governor Signs Marcellus Shall Bill and Legislation Expanding Keystone Opportunity Zone…and more.

SALT Blawg — Mon, 20 Feb 2012 14:42:14 +0000

by Jennifer Weidler ARIZONA Two New Bills to Repeal State’s Use Tax Introduced to Arizona Legislature Two new bills, HB 2623 and HB 2629, have been introduced to the state legislature. Both bills attempt to repeal the state’s use tax for individuals. HAWAII Hawaii DOR Issues Letter Ruling on Qualification of Photovoltaic Energy Systems for [...]

Weekly Blog Update for Week of 2/10/2012 – Virginia Senate Committee and Arizona Senate Approve Amazon Legislation; Pennsylvania Upholds Drink Tax; Pennsylvania House Passes Marcellus Shale Legislation…and more.

SALT Blawg — Mon, 13 Feb 2012 18:48:04 +0000

by Jennifer Weidler ARIZONA Arizona Senate Approves Bill Aimed at Amazon.com The Arizona Senate Commerce and Energy Committee approved a bill, SB 1338,which is designed to affect Amazon.com by expanding the definition of “retailer” to include companies that have warehouses or distribution centers in the state. Amazon.com currently maintains four (4) warehouses within Arizona. As we [...]