http://www.grantthornton.com Grant Thornton LLP Copyright Grant Thornton LLP. webmaster@GrantThornton.com http://www.grantthornton.com/gtlogo.gif http://www.grantthornton.com <p>In this issue...SALT Alerts from Kentucky, New York, Tennessee, Utah, New Mexico, Alabama and Washington...Meet Colleen Aldridge...and more.</p> Mon, 29 Apr 2013 <p>In this issue...SALT Alerts from Oregon, Illinois, Kentucky, Maryland, Los Angeles and federal legislation...Meet Richard Lenza...and more.</p> Wed, 20 Mar 2013 <p>In this issue...SALT Alerts from Puerto Rico, Maryland, Illinois, Delaware, Tennessee, Oklahoma, Texas, Virginia, Ohio, New York, North Carolina...Meet Matthew DiDonato...and more.</p> Tue, 26 Feb 2013 <p>In this issue...SALT legislative outlook, trends and predictions for 2013...SALT top stories of 2012...Alerts from North Carolina, New York, Ohio, California, Indiana, Oregon, Illinois...Meet John Opferman, director of Property Tax Services for the Western Region...and more.</p> Wed, 30 Jan 2013 <p>In this issue...SALT Alerts from San Francisco, Oklahoma, Missouri, California, Michigan, Massachusetts, Texas, District of Columbia and New Jersey...Meet Mary Cho...and more.</p> Thu, 20 Dec 2012 <p>In 2012, state and local taxation focused on regulatory developments and court cases interpreting groundbreaking legislation. Marking the landscape were new combined reporting rules in the District of Columbia, challenges to the revised Texas franchise tax and the New York payroll tax, and novel market-based sourcing provisions.</p> <p>The case of <i>Gillette Co. v. Franchise Tax Board</i> was the most significant SALT development of the year. The case interpreted whether a taxpayer could elect to apportion income under a standard equally weighted apportionment formula consisting of property, payroll and sales factors under the Multistate Tax Compact. The election to use the equally weighted apportionment formula affects nearly 20 other states that have adopted the Compact.&#160;</p> Wed, 19 Dec 2012 <p>The Superior Court of the District of Columbia recently held that online travel companies (OTCs) owed sales tax on the retail rate of hotel rooms charged to customers via their Web sites. However, the court did not find the OTCs liable for negligence or failure to file penalties.</p> Tue, 18 Dec 2012 <p>On Nov. 6, San Francisco voters approved Measure E, which imposes a gross receipts tax on people engaged in business activities in San Francisco. The measure will phase out the payroll expense tax in increments consistent with the phase-in of the gross receipts tax over a five-year period starting in tax years beginning on or after Jan. 1, 2014.</p> Fri, 07 Dec 2012 <p>On Nov. 6, Oklahoma voters approved a ballot measure that exempts all intangible personal property from state property taxes beginning with tax years after 2012. As a result, the Oklahoma Business Activity Tax (BAT), which has been in effect for nearly three years, will expire for tax years after 2012 unless the Oklahoma legislature takes action to restore it.</p> Fri, 07 Dec 2012 <p>On Oct. 17, the Missouri Administrative Hearing Commission (AHC) held that dividends paid to a parent corporation and its subsidiaries by affiliates that were part of the same consolidated group were required to be excluded from the sales factor denominator because the facts failed to determine the amount of dividends that arose from operations in Missouri, and the inclusion of dividends only in the sales factor denominator would prevent the fair operation of the apportionment formula.</p> Thu, 06 Dec 2012 <p>On Nov. 6, 2012, California voters approved Proposition 30, “The Schools and Local Public Safety Protection Act of 2012,” and Proposition 39, “Income Tax Increase for Multistate Businesses.” Voter approval of Proposition 30 retroactively increased 2012 personal income tax (PIT) rates and increases PIT rates for the 2013 through 2018 tax years.</p> Wed, 05 Dec 2012 <p>On Nov. 20, the Michigan Court of Appeals held that a taxpayer was not allowed to elect to use the Multistate Tax Compact’s three-factor apportionment formula for purposes of the Michigan Business Tax. The court concluded that the MBT apportionment statute repealed by implication the apportionment election provision found in the compact.</p> Tue, 04 Dec 2012 <p>On Nov. 9, the Massachusetts Department of Revenue held that a taxpayer’s sale of a Web-based portal and its components to Massachusetts customers was subject to the Massachusetts sales and use tax. The department reasoned that the portal and components were provided for a single subscription fee, and that the true object of the transaction was the sale of taxable prewritten software, despite the fact that the taxpayer may have provided some nontaxable services along with access to its Web-based solution.</p> Fri, 30 Nov 2012 <p>The Texas Comptroller of Public Accounts has affirmed an administrative law judge decision holding that a taxpayer that sold and installed automobile parts and accessories was eligible for the lower revised Texas franchise tax rate that applies to retailers and wholesalers.</p> Fri, 30 Nov 2012 <p>In this issue...SALT Alerts from New Mexico, Pennsylvania, California, Massachusetts, Texas and Illinois...Meet Geoffrey Frazier...and more.</p> Thu, 29 Nov 2012 <p>In this issue...SALT Alerts from Oregon, Indiana, Maryland, New Jersey, California and Washington...Meet Pat McCown...and more.</p> Thu, 25 Oct 2012 <p>In this issue...SALT Alerts from Washington, D.C., Alabama, Minnesota, Texas, Georgia South Carolina, Michigan, California, Oregon, Illinois, New York and New Jersey...Meet Bill Lunka...and more.</p> Fri, 28 Sep 2012 <p>In this issue...SALT Alerts from North Carolina, California, Florida, Indiana, Pennsylvania, Illinois, Hawaii and New Jersey...Meet Tim Hartley...and more.</p> Wed, 29 Aug 2012 <p>In this issue...SALT Alerts from North Carolina, California, Indiana, Rhode Island, Virginia and Mississippi...Meet Sam Kinslow...and more.</p> Tue, 31 Jul 2012 <p>In this issue...SALT Alerts from Ohio, Illinois, Maryland, Louisiana, West Virginia, Tennessee, Minnesota and the District of Columbia...Meet Steve Koritzinksky...and more.</p> Tue, 31 Jul 2012 <p>In this issue...SALT Alerts from Washington, D.C., South Carolina, Oklahoma, Oregon, Mississippi, Pennsylvania, Alabama, New Mexico, Georgia, Texas, New York, Kentucky...Meet Mike Eickhoff...and more.</p> Thu, 31 May 2012 <p>In this issue...SALT Alerts from Nebraska, Colorado, Virginia, Indiana, Utah, Tennessee and Michigan...Meet Gary Rosen...and more.</p> Tue, 01 May 2012 <p>In this issue...SALT Alerts from Missouri, Indiana, New Jersey, Illinois, Kentucky, Virginia, Tennessee, Pennsylvania, Oregon, California, Texas and Arizona...Meet Cam Brawley...and more.</p> Mon, 02 Apr 2012 <p>In this issue..SALT Alerts from Top Stories from 2011, Pennsylvania, Rhode Island, Texas, California, New York, Washington...Meet: Schaumburg, Ill., Director Ted Kolman...and more.</p> Fri, 02 Mar 2012 <p>In this issue...SALT Alerts from Pennsylvania, Rhode Island, Texas, California, New York, Washington...Events: Southern California 2011 Tax Symposiums...Meet: Chicago Director Paul Bogdanski...and more.</p> Fri, 02 Mar 2012 <p>In this issue...SALT Alerts from Legislative Outlook for 2012, Oregon, Missouri, New York, Pennsylvania, Michigan, Maryland, Utah, Massachusetts, New Jersey, South Carolina, Washington, California...Meet: Atlanta Managing Director Louis P. Cole...and more.</p> Fri, 02 Mar 2012 <p>In this issue...SALT Alerts from New Jersey, Indiana, Louisiana, California...Events: Southern California 2011 Tax Symposiums...Meet McLean, Va., Managing Director Joel Waterfield...and more.</p> Mon, 31 Oct 2011 <p>In this issue... SALT Alerts from Ohio, DC, California, Michigan and Tennessee... Sign up for a webcast on the Amazon rule and cloud computing... Meet Houston Partner Scott Steinbring.</p> Fri, 30 Sep 2011 <p>In this issue... SALT Alerts from North Carolina, Illinois, Texas, Maine, Michigan, Missouri and Hawaii... register for tax automation webcast and Amazon rule webcast... meet Edison Senior Manager Bridget McCann... and more.</p> Tue, 30 Aug 2011 <p>In this issue…SALT Alerts from Massachusetts, Indiana, New Jersey, North Carolina, Alabama, Kansas, Vermont, New Mexico, South Carolina, Colorado, California, Texas, Connecticut and Michigan…Attend the 2011 Printing Conference…Meet Chicago Property Tax Principal Philip (P.J.) Olzen.</p> Wed, 20 Jul 2011 <p>In this issue... SALT Alerts from Arkansas, California, Missouri, Michigan, New Jersey, North Dakota, Ohio, Virigina and Wisconsin... Sign up for a webcast - CFO Insights: Strategically managing your state and local taxes... Meet Northeast Region SALT Leader Matthew Melinson.</p> Fri, 27 May 2011 <p>In this issue... SALT Alerts from California, Virginia, Wisconsin, Arkansas, Ohio and Michigan... and meet Dallas Property Tax Director David Kline.</p> Wed, 27 Apr 2011 <p>In this issue... SALT Alerts from Arizona, California, South Dakota, New York, New Jersey, Puerto Rico, Massachusetts, Illinois and Oklahoma... meet Kansas City State and Local Tax Practice Leader Roy Tegenkamp.</p> Wed, 30 Mar 2011 <p>In this issue... SALT Alerts from California, Illinois, Wisconsin, Washington, New Jersey, North Carolina, Colorado, Pennsylvania and Missouri... meet Southeast Region Practice Leader Mike Grella</p> Wed, 02 Mar 2011 <p>In this issue... SALT Alerts from California, Illinois, Iowa, Washington and on the IRS Schedule UTP... meet Director of Sales and Use Tax Automation Brent Walker... and register for our upcoming webcast on the SALT outlook for 2011.</p> Mon, 31 Jan 2011 <p>In this issue... SALT Alerts from Michigan, Maryland, New York, California and Indiana... find out where our professionals are speaking this winter... and meet Denver SALT practice leader Joe Schmidt.</p> Mon, 20 Dec 2010 <p>In this issue... SALT Alerts from Indiana, New York, California, Illinois, Connecticut, Louisiana, Washington and Oklahoma... replay our California tax update webcast... and meet Florida practice leader Mark Arrigo.</p> Thu, 28 Oct 2010 <p>In this issue...<i> SALT Alerts</i> from Washington, Missouri, Kansas, Illinois, Ohio and Massachusetts... find out where our tax specialists are speaking this fall... and meet two of our SALT professionals.</p> Thu, 30 Sep 2010 <p>In this issue... <i>SALT Alerts</i> from California, Oregon, New York, Delaware, Wisconsin, the District of Columbia, Maryland, Louisiana and New Hampshire... read about Oklahoma's troublesome BAT... and meet Northeast Region Sales and Use Tax Practice Leader Raymond Melone.</p> Tue, 31 Aug 2010