IN THIS ISSUE: State Amnesty Programs; Special Tax Reform Council to Study Georgia's Tax Structure; Massachusetts Appellate Tax Board Applies Business Purpose Test in a Property Tax Case; Patent Issued for Computerized Contingent Fee State Tax Audits; SALT Pet of the Month; Captive REIT Structure Cannot Be Disregarded, Says Minnesota Supreme Court; Recently Seen and Heard; Multistate Tax Commission Update; Sutherland Welcomes Four New SALT Associates - Expands Group to 22; Oklahoma Enacts Sales and Use Tax Double Whammy: Affiliate Nexus and “Colorado Style” Reporting Requirements; Indiana DOR Rules Information Online Services Are Subject to Sales Tax; Washington Issues Emergency Regulations Addressing New Legislation; Washington Issues Emergency Regulations Addressing New Legislation; Come See Us; The Sutherland SALT Team.